Registration number: 15079885

Kirwan Property Holdings Ltd

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 4

Kirwan Property Holdings Ltd

(Registration number: 15079885)
Abridged Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	65,104	1,411
Investment property		207,560	207,560
		272,664	208,971
Current assets
Debtors		2,000	6,000
Cash at bank and in hand		375	5,007
		2,375	11,007
Creditors: Amounts falling due within one year		(253,502)	(210,610)
Net current liabilities		(251,127)	(199,603)
Total assets less current liabilities		21,537	9,368
Provisions for liabilities		(2,103)	(2,243)
Net assets		19,434	7,125
Capital and reserves
Called up share capital		1	1
Profit and loss account		19,433	7,124
Total equity		19,434	7,125

Kirwan Property Holdings Ltd

(Registration number: 15079885)
Abridged Balance Sheet as at 30 June 2026

For the financial year ending 30 June 2026 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 of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 21 October 2026 and signed on its behalf by:
 

Mr E A Kirwan

Director

Mrs J L Kirwan

Director

Kirwan Property Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales..

The address of its registered office is:
29 New Acres
Newburgh
Wigan
WN8 7TU

These financial statements were authorised for issue by the Board on 21 October 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. Of the company's current liabilities at 30 June 2026, an amount is owed to the directors, who have agreed to continue to support the company, and not to demand repayment of this amount to the extent that any such repayment would jeopardise the future of the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Kirwan Property Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equiptment	33% Straight line
Plant & machinery	20% Reducing balance
Land	Not subject to depreciation

Investment property

Investment property is carried at fair value. Gains are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 1).

4	Tangible assets

	Total £
Cost or valuation
At 1 July 2025	2,869
Additions	64,502
At 30 June 2026	67,371
Depreciation
At 1 July 2025	1,458
Charge for the year	809
At 30 June 2026	2,267
Carrying amount
At 30 June 2026	65,104
At 30 June 2025	1,411

Investment properties

	2026 £
At 1 July	207,560

There has been no valuation of investment property by an independent valuer.