REGISTERED NUMBER: OC450320 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Kingfisher Mortgages LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr L A Smith

Mr H V Tzonev

Mr N J Wilson

REGISTERED OFFICE:

Foxhall Lodge

Foxhall Road

Forest Fields

Nottingham

Nottinghamshire

NG7 6LH

REGISTERED NUMBER:

OC450320 (England and Wales)

ACCOUNTANTS:

A C Mole LLP

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

FIXED ASSETS

Tangible assets

4

1,927

2,889

CURRENT ASSETS

Debtors

5

9,874

28,352

Cash at bank

38,895

51,460

48,769

79,812

CREDITORS

Amounts falling due within one year

6

9,260

12,701

NET CURRENT ASSETS

39,509

67,111

TOTAL ASSETS LESS CURRENT LIABILITIES

41,436

70,000

CREDITORS

Amounts falling due after more than one year

7

36,419

70,000

NET ASSETS ATTRIBUTABLE TO MEMBERS

5,017

-

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

5,017

-

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

5,017

-

Amounts due from members

5

(1,986

)

(20,839

)

3,031

(20,839

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 5 October 2026 and were signed by:

Mr N J Wilson - Designated member

1.	STATUTORY INFORMATION

Kingfisher Mortgages LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The partners are of the option that there are no estimates or assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover represents the amounts recoverable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time.

If, at the balance sheet date, completion of contractual obligations is dependent on external factors (and thus outside the control of the Limited Liability Partnership), then revenue is recognised only when the event

occurs. In such cases, costs incurred up to the balance sheet date are carried forward as work in progress.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

All fixed assets are initially recorded at cost less accumulated depreciation.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

3,852

DEPRECIATION

At 1 April 2025

963

Charge for year

962

At 31 March 2026

1,925

NET BOOK VALUE

At 31 March 2026

1,927

At 31 March 2025

2,889

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

7,888

7,513

Other debtors

1,986

20,839

9,874

28,352

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

438

9,451

Amounts owed to associates

822

772

Other creditors

8,000

2,478

9,260

12,701

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

36,419

70,000

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members would rank the same as other unsecured creditors in the event of a winding-up. No protection is afforded to creditors in the event of winding up.

There are no restrictions or limitations on the ability of the members to reduce the amount of members' other interests.