Kidwell Capital Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 8962518

		2026		2025
	Notes	€	€	€	€
FIXED ASSETS
Tangible Assets	4		8,403		14,510
Investment Properties	5		2,008,290		2,000,000

			2,016,693		2,014,510
CURRENT ASSETS
Cash at bank and in hand		601		1,158

		601		1,158
Creditors: Amounts Falling Due Within One Year	6	(1,215,114 )		(1,205,101 )

NET CURRENT ASSETS (LIABILITIES)			(1,214,513 )		(1,203,943 )

TOTAL ASSETS LESS CURRENT LIABILITIES			802,180		810,567

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(208,499 )		(208,499 )

NET ASSETS			593,681		602,068

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			593,679		602,066

SHAREHOLDERS' FUNDS			593,681		602,068

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Kidwell Capital Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Kidwell

Director

04/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kidwell Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8962518 . The registered office is 5 Cloncurry Street, London, SW6 6DR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is stated net of VAT. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the services provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% straight line

2.4. Investment Properties

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

The property was revalued during the year using the desktop valuation provided by a reputable local estate agent.

2.5. Foreign Currencies

The functional currency is euros and as such the accounts have been prepared in euros.

2.6. 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 year 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.

3. Average Number of Employees

Average number of employees, during the year was: NIL (2025: NIL)

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Kidwell Capital Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Fixtures & Fittings
	€
Cost
As at 1 April 2025	23,131
Disposals	(1,694 )

As at 31 March 2026	21,437

Depreciation
As at 1 April 2025	8,621
Provided during the period	4,413

As at 31 March 2026	13,034

Net Book Value
As at 31 March 2026	8,403

As at 1 April 2025	14,510

5. Investment Property

	2026
	€
Fair Value
As at 1 April 2025	2,000,000
Additions	8,290

As at 31 March 2026	2,008,290

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	€	€
Trade creditors	1	-
Accruals and deferred income	2,635	2,611
Directors' loan accounts	1,212,478	1,202,490

	1,215,114	1,205,101

7. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

	2026	2025
	€	€
Other timing differences	208,499	208,499

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Kidwell Capital Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

	2026	2025
	€	€
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within the year end Other creditors balance is an amount due from the company to Mr J Kidwell and Mrs A Kidwell of €1,212,478 (2025: €1,202,489). During the year, the company made advances to a director amounting to €50,843 (2025: €49,857). The company received repayments of €60,832 (2025: €51,718). The balance comprises amounts due in respect of the acquisition of the freehold property by the company. The outstanding balance is unsecured, repayable on demand and not subject to interest.

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	€	€	€	€	€
Mr James Kidwell	1,202,489	50,843	60,832	-	1,212,478

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