Kensington Intl Ltd - Filleted accounts

Registered number

09267462

Kensington Intl Ltd

Unaudited Filleted Accounts

30 September 2025

Kensington Intl Ltd
Registered number:		09267462
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		25,600			-
Tangible assets	4		1,317,289			1,438,947
			1,342,889			1,438,947

Current assets
Stocks		1,009,297			901,143
Debtors	5	744,533			708,361
Cash at bank and in hand		280,474			303,291
		2,034,304			1,912,795

Creditors: amounts falling due within one year	6	(1,239,552)			(960,875)

Net current assets			794,752			951,920

Total assets less current liabilities			2,137,641			2,390,867

Creditors: amounts falling due after more than one year	7		(1,553,411)			(1,116,808)



Net assets			584,230			1,274,059

Capital and reserves
Called up share capital			20,000			20,000
Profit and loss account			564,230			1,254,059

Shareholder's funds			584,230			1,274,059

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr P Liang
Director
Approved by the board on 6 August 2026

Kensington Intl Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					20		20


3	Intangible fixed assets							£
	Goodwill:

	Cost
	Additions							32,000
	At 30 September 2025							32,000

	Amortisation
	Provided during the year							6,400
	At 30 September 2025							6,400

	Net book value
	At 30 September 2025							25,600

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	1,366,839		172,924		341,690		1,881,453
	Additions	-		16,462		35,337		51,799
	At 30 September 2025	1,366,839		189,386		377,027		1,933,252

	Depreciation
	At 1 October 2024	215,028		109,404		118,074		442,506
	Charge for the year	60,550		37,502		75,405		173,457
	At 30 September 2025	275,578		146,906		193,479		615,963

	Net book value
	At 30 September 2025	1,091,261		42,480		183,548		1,317,289
	At 30 September 2024	1,151,811		63,520		223,616		1,438,947


5	Debtors					2025		2024
£							£

	Trade debtors					546,812		520,982
	Other debtors					197,721		187,379
						744,533		708,361


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					783,468		244,300
	Obligations under finance lease and hire purchase contracts					29,683		29,683
	Trade creditors					292,014		506,478
	Taxation and social security costs					22,067		75,469
	Other creditors					112,320		104,945
						1,239,552		960,875


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					1,497,733		1,031,446
	Obligations under finance lease and hire purchase contracts					55,678		85,362
						1,553,411		1,116,808


8	Controlling party

	The company is under the control of the director, Mr L Peng by virtrue of his shareholdings in the company.


9	Other information

	Kensington Intl Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	114 Hamlet Court Road
	Westcliff on sea
	Essex
	SS0 7LP