REGISTERED NUMBER: 03275853 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

KEMP ENGINEERING AND SURVEYING LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Kemp

Mrs E J Kemp

C M Hewitt

J C B Lockyear

SECRETARY:

Mrs E J Kemp

REGISTERED OFFICE:

Datum House

8 Barncoose Business Park

Redruth

Cornwall

TR15 0QF

REGISTERED NUMBER:

03275853 (England and Wales)

ACCOUNTANTS:

Whitakers

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

717,821

692,018

717,821

692,018

CURRENT ASSETS

Stocks

54,040

80,936

Debtors

6

667,395

603,674

Cash at bank

468,249

484,714

1,189,684

1,169,324

CREDITORS

Amounts falling due within one year

7

568,134

497,178

NET CURRENT ASSETS

621,550

672,146

TOTAL ASSETS LESS CURRENT LIABILITIES

1,339,371

1,364,164

CREDITORS

Amounts falling due after more than one year

8

(98,931

)

(191,491

)

PROVISIONS FOR LIABILITIES

(115,102

)

(111,900

)

NET ASSETS

1,125,338

1,060,773

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,125,336

1,060,771

SHAREHOLDERS' FUNDS

1,125,338

1,060,773

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 28 October 2026 and were signed on its behalf by:

S A Kemp - Director

C M Hewitt - Director

Mrs E J Kemp - Director

J C B Lockyear - Director

1.	STATUTORY INFORMATION

Kemp Engineering And Surveying Ltd. 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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

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.

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 46 (2025 - 41 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

50,000

AMORTISATION

At 1 March 2025

and 28 February 2026

50,000

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 March 2025

8,232

854,320

6,174

Additions

51,915

132,499

-

At 28 February 2026

60,147

986,819

6,174

DEPRECIATION

At 1 March 2025

823

651,011

2,223

Charge for year

6,015

99,668

790

At 28 February 2026

6,838

750,679

3,013

NET BOOK VALUE

At 28 February 2026

53,309

236,140

3,161

At 28 February 2025

7,409

203,309

3,951

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

818,487

68,731

1,755,944

Additions

93,239

19,262

296,915

At 28 February 2026

911,726

87,993

2,052,859

DEPRECIATION

At 1 March 2025

359,743

50,126

1,063,926

Charge for year

147,629

17,010

271,112

At 28 February 2026

507,372

67,136

1,335,038

NET BOOK VALUE

At 28 February 2026

404,354

20,857

717,821

At 28 February 2025

458,744

18,605

692,018

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 March 2025

158,087

602,738

760,825

Additions

28,500

93,239

121,739

Transfer to ownership

(128,092

)

-

(128,092

)

At 28 February 2026

58,495

695,977

754,472

DEPRECIATION

At 1 March 2025

67,045

226,399

293,444

Charge for year

11,700

125,758

137,458

Transfer to ownership

(61,046

)

-

(61,046

)

At 28 February 2026

17,699

352,157

369,856

NET BOOK VALUE

At 28 February 2026

40,796

343,820

384,616

At 28 February 2025

91,042

376,339

467,381

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

373,143

302,863

Other debtors

293,419

282,814

Directors' current accounts

-

13,514

Prepayments

833

4,483

667,395

603,674

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

158,108

140,061

Trade creditors

55,121

90,523

Other creditors

120,316

112,615

Tax

42,618

28,771

Social security and other taxes

182,859

122,318

Directors' current accounts

1,348

-

Accrued expenses

7,764

2,890

568,134

497,178

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

98,931

191,491

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

£

Hire purchase contracts

257,039

331,552

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

S A Kemp and Mrs E J Kemp

Balance outstanding at start of year

13,514

(2,849

)

Amounts advanced

23,118

32,441

Amounts repaid

(37,980

)

(16,078

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,348

)

13,514

Interest has been charged on the overdrawn balance at the HM Revenue & Customs approved rate.

11.	RELATED PARTY TRANSACTIONS

During the year rents totalling £79,800 (2025 - £79,800) were paid to a partnership in which the directors' Mr & Mrs Kemp are the sole partners.

Other debtors includes a loan between the company and the partnership controlled by Mr and Mrs Kemp. As at 28th February 2026, the balance owing to the company was £293,419 (2025 - 282,814). Interest has been charged on the loan in the year of £10,605 (2025 - £6,223). The loan is repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S A Kemp.