The average number of persons, including directors, employed by the company during the period was as follows:

Kelly Brothers Developments Limited is a private company limited by shares incorporated in Northern Ireland. The registered office is Milltown East Industrial Estate, Upper Dromore Road, Warrenpoint, Down, Northern Ireland, BT34 3PN.

For the period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This is the company's first presentation of financial statements since its incorporation on 29 January 2025 and covers a period of 14 months to 31 March 2026. It is the intention of the directors to report on an annual basis to 31 March in the subsequent periods.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true