REGISTERED NUMBER: 05081492 (England and Wales)

Financial Statements

for the Year Ended 31 May 2026

for

Kenny Fisher Shipping Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P J Fisher

W.F. Kenny

G R Kenny

SECRETARY:

P J Fisher

REGISTERED OFFICE:

Suite 2

38 Hoghton Street

Southport

Merseyside

PR9 0PQ

REGISTERED NUMBER:

05081492 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

13a Duke Street

Southport

Merseyside

PR8 1LS

FIXED ASSETS

Tangible assets

4

4,405

2,905

CURRENT ASSETS

Stocks

33,928

30,659

Debtors

5

1,049,756

1,284,166

Cash at bank and in hand

155,848

38,907

1,239,532

1,353,732

CREDITORS

Amounts falling due within one year

6

(1,057,358

)

(1,339,667

)

NET CURRENT ASSETS

182,174

14,065

TOTAL ASSETS LESS CURRENT LIABILITIES

186,579

16,970

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

186,479

16,870

SHAREHOLDERS' FUNDS

186,579

16,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 9 October 2026 and were signed on its behalf by:

W.F. Kenny - Director

1.	STATUTORY INFORMATION

Kenny Fisher Shipping 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.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

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.

Hire purchase and leasing commitments

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

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 9 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 June 2025

2,986

5,438

9,864

18,288

Additions

-

1,452

949

2,401

At 31 May 2026

2,986

6,890

10,813

20,689

DEPRECIATION

At 1 June 2025

2,292

3,560

9,531

15,383

Charge for year

104

390

407

901

At 31 May 2026

2,396

3,950

9,938

16,284

NET BOOK VALUE

At 31 May 2026

590

2,940

875

4,405

At 31 May 2025

694

1,878

333

2,905

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,034,391

1,281,619

Other debtors

15,365

2,547

1,049,756

1,284,166

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

395,981

491,944

Taxation and social security

559,314

751,361

Other creditors

102,063

96,362

1,057,358

1,339,667

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

2026

2025

£

£

W.F. Kenny

Balance outstanding at start of year

(25,144

)

(13,293

)

Amounts advanced

194,392

61,369

Amounts repaid

(155,325

)

(73,220

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,923

(25,144

)

The above balance was repaid within 9 months of the year-end and interest has been charged on overdrawn balances in the year at HMRC approved rates.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Kenny Fisher Shipping EOT Ltd.