REGISTERED NUMBER: 12483349 (England and Wales)

KIRKSTYLE HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L J Whitlock

M A Hopper

SECRETARY:

M A Hopper

REGISTERED OFFICE:

Highland House

Mayflower Close

Chandler's Ford

Eastleigh

Hampshire

SO53 4AR

REGISTERED NUMBER:

12483349 (England and Wales)

BANKERS:

Barclays Bank Plc

679B Above Bar Street

Southampton

Hampshire

SO14 7DZ

FIXED ASSETS

Investments

4

4,809,796

4,062,517

Investment property

5

-

235,000

4,809,796

4,297,517

CURRENT ASSETS

Debtors

6

742

3,271

Cash at bank

694,222

436,468

694,964

439,739

CREDITORS

Amounts falling due within one year

7

(65,025

)

(52,545

)

NET CURRENT ASSETS

629,939

387,194

TOTAL ASSETS LESS CURRENT LIABILITIES

5,439,735

4,684,711

PROVISIONS FOR LIABILITIES

(149,194

)

(3,977

)

NET ASSETS

5,290,541

4,680,734

CAPITAL AND RESERVES

Called up share capital

112

112

Non distributable reserve

663,207

322,442

Retained earnings

4,627,222

4,358,180

5,290,541

4,680,734

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 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 2 September 2026 and were signed on its behalf by:

Mrs L J Whitlock - Director

1.	STATUTORY INFORMATION

Kirkstyle Holdings 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 FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

Turnover represents rental income due for the period.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Quoted investments

Investments in quoted securities are included in the balance sheet at their market value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

112

112

Investment portfolio

4,809,684

4,062,405

4,809,796

4,062,517

Additional information is as follows:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 6 April 2025

112

3,854,756

3,854,868

Additions

-

245,510

245,510

Disposals

-

(172,048

)

(172,048

)

Revaluations

-

675,372

675,372

At 5 April 2026

112

4,603,590

4,603,702

NET BOOK VALUE

At 5 April 2026

112

4,603,590

4,603,702

At 5 April 2025

112

3,854,756

3,854,868

Cost or valuation at 5 April 2026 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2026

-

812,391

812,391

Cost

112

3,791,199

3,791,311

112

4,603,590

4,603,702

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Cash at investment portfolio

206,094

207,649

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2025

235,000

Disposals

(235,000

)

At 5 April 2026

-

NET BOOK VALUE

At 5 April 2026

-

At 5 April 2025

235,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

742

3,271

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

7,792

7,792

Taxation and social security

-

1,408

Other creditors

57,233

43,345

65,025

52,545

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.