Kerr & Burgess Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09074995 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KERR & BURGESS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Burgess

A Kerr

REGISTERED OFFICE:

124 City Road

London

EC1V 2NX

REGISTERED NUMBER:

09074995 (England and Wales)

ACCOUNTANTS:

Crowfoot & Co Accountants Ltd

Lonsdale House

High Street

Lutterworth

Leicestershire

LE17 4AD

FIXED ASSETS

Tangible assets

4

1,052,891

2,551,933

CURRENT ASSETS

Debtors

5

1,460

6,518

Cash at bank

46,889

63,111

48,349

69,629

CREDITORS

Amounts falling due within one year

6

180,929

1,123,945

NET CURRENT LIABILITIES

(132,580

)

(1,054,316

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

920,311

1,497,617

CREDITORS

Amounts falling due after more than
one year

7

-

(202,083

)

PROVISIONS FOR LIABILITIES

(549

)

(161,774

)

NET ASSETS

919,762

1,133,760

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

8

-

509,507

Retained earnings

919,662

624,153

SHAREHOLDERS' FUNDS

919,762

1,133,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

K Burgess - Director

A Kerr - Director

1.	STATUTORY INFORMATION

Kerr & Burgess Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Computer

property

equipment

Totals

£

COST OR VALUATION

At 1 January 2025

2,550,000

3,917

2,553,917

Additions

-

1,921

Disposals

(1,500,000

)

-

(1,500,000

)

At 31 December 2025

1,050,000

5,838

1,055,838

DEPRECIATION

At 1 January 2025

-

1,984

Charge for year

-

963

At 31 December 2025

-

2,947

NET BOOK VALUE

At 31 December 2025

1,050,000

2,891

1,052,891

At 31 December 2024

2,550,000

1,933

2,551,933

Cost or valuation at 31 December 2025 is represented by:

Freehold

Computer

property

equipment

Totals

£

Valuation in 2025

1,050,000

5,838

1,055,838

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

1,460

6,518

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

-

40,974

Trade creditors

2,787

22,252

Amounts owed to group undertakings

-

49,980

Taxation and social security

157,770

7,672

Other creditors

20,372

1,003,067

180,929

1,123,945

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

-

202,083

8.

RESERVES

Fair

value

reserve

£

At 1 January 2025

509,507

Transfer to/from profit & loss

(509,507

)

At 31 December 2025

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 December 2025 an amount of £18,172 (2024 £1,000,917) was due to the directors which is included within creditors on the balance sheet.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K Burgess and A Kerr.