Kerr Office Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03990909

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		70,620		96,533

			70,620		96,533
CURRENT ASSETS
Stocks	5	15,076		166,833
Debtors	6	735,485		837,311
Cash at bank and in hand		1,068,360		444,387

		1,818,921		1,448,531
Creditors: Amounts Falling Due Within One Year	7	(763,405 )		(560,752 )

NET CURRENT ASSETS (LIABILITIES)			1,055,516		887,779

TOTAL ASSETS LESS CURRENT LIABILITIES			1,126,136		984,312

Creditors: Amounts Falling Due After More Than One Year	8		(19,537 )		(50,676 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(17,655 )		(24,134 )

NET ASSETS			1,088,944		909,502

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			1,088,844		909,402

SHAREHOLDERS' FUNDS			1,088,944		909,502

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Kerr Office Group Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jonathan Kerr

Director

30 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Kerr Office Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03990909 . The registered office is Unit 6 Glenmore Business Park Southmead Close, Westmead, Swindon, SN5 7FP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is shorter.

Plant & Machinery	Straight Line over 5 years
Motor Vehicles	Straight Line over 5 years
Fixtures & Fittings	Straight Line over 5 years
Computer Equipment	Straight Line over 5 years

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire

purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over

their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the

future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for

obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing

stocks to their present location and condition.

2.6. 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.

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Kerr Office Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2024: 21)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	15,115	84,456	159,274	-	258,845
Additions	499	-	387	2,224	3,110

As at 31 December 2025	15,614	84,456	159,661	2,224	261,955

Depreciation
As at 1 January 2025	11,331	26,071	124,910	-	162,312
Provided during the period	1,409	14,753	12,781	80	29,023

As at 31 December 2025	12,740	40,824	137,691	80	191,335

Net Book Value
As at 31 December 2025	2,874	43,632	21,970	2,144	70,620

As at 1 January 2025	3,784	58,385	34,364	-	96,533

5. Stocks

	2025	2024
	£	£
Stock	15,076	166,833

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	90,905	130,417
Amounts recoverable on contracts	46,277	61,712
Prepayments and accrued income	38,763	23,524
Other debtors	14,496	20,000
Corporation tax due	77,303	77,303
S455 Tax due	147,819	147,819
Directors' loan accounts	319,922	376,536

	735,485	837,311

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Kerr Office Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,279	5,815
Trade creditors	152,292	118,939
Bank loans and overdrafts	24,519	50,000
Tax	114,349	-
Social security and other taxes	23,929	16,600
VAT	184,107	103,216
Other creditors	5,527	62,134
Directors' loan account	-	368
Retention creditor	38,069	51,662
Deferred Income	43,697	-
Accrued expenses	168,637	152,018

	763,405	560,752

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	19,537	29,843
Bank loans 1-2 years	-	20,833

	19,537	50,676

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	8,279	5,815
Later than five years	19,537	29,843

	27,816	35,658

	27,816	35,658

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Kerr Office Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Deferred Taxation

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.

	2025	2024
	£	£
Other timing differences	17,655	24,134

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

12. Pension Commitments

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.

13. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Alexander Kerr	-	64,874	-	-	64,874
Mr Jonathan Kerr	376,536	111,000	97,000	-	390,536

The above loan is unsecured, interest free and repayable on demand.