REGISTERED NUMBER: 08910555 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST FEBRUARY 2025 TO 31ST MAY 2026

FOR

KEMBLES ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A R Chaudhary

REGISTERED OFFICE:

52 Hallgate

Doncaster

South Yorkshire

DN1 3PB

REGISTERED NUMBER:

08910555 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Tangible assets

4

216,755

177,881

CURRENT ASSETS

Debtors

5

321,628

350,445

Investments

6

9,023

6,680

Cash at bank and in hand

127,904

202,197

458,555

559,322

CREDITORS

Amounts falling due within one year

7

188,935

322,721

NET CURRENT ASSETS

269,620

236,601

TOTAL ASSETS LESS CURRENT LIABILITIES

486,375

414,482

CREDITORS

Amounts falling due after more than one year

8

(106,275

)

(100,884

)

PROVISIONS FOR LIABILITIES

(18,523

)

(13,109

)

NET ASSETS

361,577

300,489

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

361,477

300,389

SHAREHOLDERS' FUNDS

361,577

300,489

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29th October 2026 and were signed by:

A R Chaudhary - Director

1.	STATUTORY INFORMATION

Kembles Estates 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.

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 as modified by the revaluation of certain assets.

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 - 25% reducing balance

Fixtures and Fittings - 25% reducing balance

Computer Equipment - 33% reducing balance

Motor Vehicle - 25% reducing balance

Taxation

Taxation for the period 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.

Deferred tax

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 period 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.

Hire purchase and leasing commitments

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.

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 period was 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st February 2025

95,746

24,048

92,071

28,102

239,967

Additions

56,287

11,420

-

2,138

69,845

Disposals

-

-

-

(951

)

(951

)

At 31st May 2026

152,033

35,468

92,071

29,289

308,861

DEPRECIATION

At 1st February 2025

-

21,110

23,018

17,958

62,086

Charge for period

-

4,475

21,519

4,341

30,335

Eliminated on disposal

-

-

-

(315

)

(315

)

At 31st May 2026

-

25,585

44,537

21,984

92,106

NET BOOK VALUE

At 31st May 2026

152,033

9,883

47,534

7,305

216,755

At 31st January 2025

95,746

2,938

69,053

10,144

177,881

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st February 2025

and 31st May 2026

86,720

DEPRECIATION

At 1st February 2025

21,680

Charge for period

20,269

At 31st May 2026

41,949

NET BOOK VALUE

At 31st May 2026

44,771

At 31st January 2025

65,040

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.1.25

£

£

Trade debtors

650

76,666

Other debtors

320,978

273,779

321,628

350,445

6.	CURRENT ASSET INVESTMENTS

31.5.26

31.1.25

£

£

Listed investments

9,023

6,680

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.1.25

£

£

Hire purchase contracts

7,543

7,543

Trade creditors

29,642

58,949

Taxation and social security

41,356

47,950

Other creditors

110,394

208,279

188,935

322,721

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.1.25

£

£

Hire purchase contracts

60,912

71,717

Other creditors

45,363

29,167

106,275

100,884

9.	RELATED PARTY DISCLOSURES

The director is also interested as director and shareholder in Kembles Holdings Limited. An amount of £265,322 (2025: £262,122) is due to the company and is included in Other Debtors.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A R Chaudhary.