REGISTERED NUMBER: 04530929 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Kenable Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

R Pitts

Mrs J Pitts

SECRETARY:

REGISTERED OFFICE:

Advance Business Park

Sandwash Close

Rainford Industrial Estate

St Helens

Merseyside

WA11 8LY

REGISTERED NUMBER:

04530929 (England and Wales)

ACCOUNTANTS:

Anthony Gray & Co

Smithy Cottage

28 Church Lane

Culcheth

Warrington

Cheshire

WA3 5DJ

FIXED ASSETS

Intangible assets

4

40,000

-

Tangible assets

5

462,048

504,991

502,048

504,991

CURRENT ASSETS

Stocks

1,039,000

1,248,735

Debtors

6

141,318

108,026

Cash at bank

1,828,628

1,374,650

3,008,946

2,731,411

CREDITORS

Amounts falling due within one year

7

418,012

648,727

NET CURRENT ASSETS

2,590,934

2,082,684

TOTAL ASSETS LESS CURRENT LIABILITIES

3,092,982

2,587,675

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

3,092,979

2,587,672

SHAREHOLDERS' FUNDS

3,092,982

2,587,675

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 1 November 2025 and were signed on its behalf by:

R Pitts - Director

1.	STATUTORY INFORMATION

Kenable 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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

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 year was 19 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

43,480

At 30 September 2025

43,480

AMORTISATION

Charge for year

3,480

At 30 September 2025

3,480

NET BOOK VALUE

At 30 September 2025

40,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 October 2024

440,523

55,655

155,720

Additions

-

-

922

At 30 September 2025

440,523

55,655

156,642

DEPRECIATION

At 1 October 2024

85,746

37,801

140,286

Charge for year

8,103

4,463

4,089

At 30 September 2025

93,849

42,264

144,375

NET BOOK VALUE

At 30 September 2025

346,674

13,391

12,267

At 30 September 2024

354,777

17,854

15,434

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

169,810

15,461

837,169

Additions

-

2,696

3,618

At 30 September 2025

169,810

18,157

840,787

DEPRECIATION

At 1 October 2024

60,647

7,698

332,178

Charge for year

27,291

2,615

46,561

At 30 September 2025

87,938

10,313

378,739

NET BOOK VALUE

At 30 September 2025

81,872

7,844

462,048

At 30 September 2024

109,163

7,763

504,991

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

82,825

75,977

Other debtors

58,493

32,049

141,318

108,026

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

131,876

299,258

Taxation and social security

276,784

344,062

Other creditors

9,352

5,407

418,012

648,727

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Artienne Group Ltd.

The ultimate controlling party is R & J Pitts as shareholders ofArtienne Group Ltd.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kenable Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kenable Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kenable Limited and state those matters that we have agreed to state to the Board of Directors of Kenable Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kenable Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kenable Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kenable Limited. You consider that Kenable Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kenable Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Anthony Gray & Co

Smithy Cottage

28 Church Lane

Culcheth

Warrington

Cheshire

WA3 5DJ

Date: .............................................