A Kennedy Construction Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05086921

A KENNEDY CONSTRUCTION LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 April 2026

A KENNEDY CONSTRUCTION LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2026

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

A KENNEDY CONSTRUCTION LIMITED

STATEMENT OF FINANCIAL POSITION

30 April 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Tangible assets	6		963,757		852,854

CURRENT ASSETS

Debtors	7	210,892	318,453
Cash at bank and in hand		333,401	411,891
		---------	---------
		544,293	730,344

CREDITORS: amounts falling due within one year	8	( 239,023)		( 333,827)
		---------		---------
NET CURRENT ASSETS			305,270		396,517
			------------		------------
TOTAL ASSETS LESS CURRENT LIABILITIES			1,269,027		1,249,371

CREDITORS: amounts falling due after more than one year	9		( 177,550)		( 97,459)

PROVISIONS

Taxation including deferred tax	( 89,389)	( 61,470)
	------------	------------
NET ASSETS	1,002,088	1,090,442
	------------	------------

CAPITAL AND RESERVES

Called up share capital	101	101
Profit and loss account	1,001,987	1,090,341
	------------	------------
SHAREHOLDERS FUNDS	1,002,088	1,090,442
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

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

A KENNEDY CONSTRUCTION LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2026

These financial statements were approved by the board of directors and authorised for issue on 27 October 2026 , and are signed on behalf of the board by:

A Kennedy	M Kennedy
Director	Director

Company registration number: 05086921

A KENNEDY CONSTRUCTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1, Richardshaw Drive, Pudsey, Leeds, West Yorkshire, LS28 6QR.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax.

Deferred tax

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

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	20% straight line
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 12 (2025: 11 ).

5. TAX ON PROFIT

Major components of tax expense

	2026	2025
	£	£

Current tax:

UK current tax expense	40,091	116,344

Deferred tax:

Origination and reversal of timing differences	27,919	19,879
	--------	---------
Tax on profit	68,010	136,223
	--------	---------

6. TANGIBLE ASSETS

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 May 2025	524,904	703,833	47,601	233,120	1,572	1,511,030
Additions	–	184,968	–	26,595	–	211,563
	---------	---------	--------	---------	-------	------------
At 30 Apr 2026	524,904	888,801	47,601	259,715	1,572	1,722,593
	---------	---------	--------	---------	-------	------------
Depreciation
At 1 May 2025	–	503,667	32,003	120,937	1,569	658,176
Charge for the year	–	65,061	3,120	32,478	1	100,660
	---------	---------	--------	---------	-------	------------
At 30 Apr 2026	–	568,728	35,123	153,415	1,570	758,836
	---------	---------	--------	---------	-------	------------
Carrying amount
At 30 Apr 2026	524,904	320,073	12,478	106,300	2	963,757
	---------	---------	--------	---------	-------	------------
At 30 Apr 2025	524,904	200,166	15,598	112,183	3	852,854
	---------	---------	--------	---------	-------	------------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Plant and machinery	Motor vehicles	Total
	£	£	£
At 30 April 2026	204,850	63,493	268,343
	---------	--------	---------
At 30 April 2025	56,137	55,107	111,244
	---------	--------	---------

7. DEBTORS

	2026	2025
	£	£
Trade debtors	196,710	299,978
Other debtors	14,182	18,475
	---------	---------
	210,892	318,453
	---------	---------

8. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	80,316	188,615
Corporation tax	40,057	116,344
Social security and other taxes	6,849	6,734
Other creditors	111,801	22,134
	---------	---------
	239,023	333,827
	---------	---------

9. CREDITORS: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	177,550	97,459
	---------	--------

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES