Kessingland Cottages Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

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Accountant's Report

For The Year Ended 31 March 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Kessingland Cottages Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Kessingland Cottages Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

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

regulations-standards-and-guidance.

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

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

We have not been instructed to carry out an audit of the accounts of Kessingland Cottages 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 financial statements.

19 November 2025

Jones & Partners Limited

2nd Floor, Butler House

177-178 Tottenham Court Road

London

W1T 7AF

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Kessingland Cottages Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 04747504

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		24,795		11,960

			24,795		11,960
CURRENT ASSETS
Debtors	6	7,540		945
Cash at bank and in hand		23,127		25,892

		30,667		26,837
Creditors: Amounts Falling Due Within One Year	7	(13,574 )		(9,828 )

NET CURRENT ASSETS (LIABILITIES)			17,093		17,009

TOTAL ASSETS LESS CURRENT LIABILITIES			41,888		28,969

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,711 )		(2,990 )

NET ASSETS			37,177		25,979

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			37,077		25,879

SHAREHOLDERS' FUNDS			37,177		25,979

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Kessingland Cottages Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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.

The financial statements were approved by the board of directors on 19 November 2025 and were signed on its behalf by:

J Jewiss

Director

The notes on pages 5 to 7 form part of these financial statements.

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Kessingland Cottages Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Kessingland Cottages Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04747504 . The registered office is 2nd Floor Buttler House, 177-178 Tottenham Court Road, London, W1T 7AF.

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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

2.4. Tangible Fixed Assets and Depreciation

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

Freehold	Nil
Plant & Machinery	15% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	3 Years

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Kessingland Cottages Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, during the year was: NIL (2024: NIL)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	25,000

As at 31 March 2025	25,000

Amortisation
As at 1 April 2024	25,000

As at 31 March 2025	25,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 April 2024	750	22,473	23,223
Additions	10,000	5,424	15,424

As at 31 March 2025	10,750	27,897	38,647

Depreciation
As at 1 April 2024	-	11,263	11,263
Provided during the period	-	2,589	2,589

As at 31 March 2025	-	13,852	13,852

...CONTINUED

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Kessingland Cottages Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	10,750	14,045	24,795

As at 1 April 2024	750	11,210	11,960

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,476	-
Other debtors	1,064	945

	7,540	945

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	10,807	8,013
Taxation and social security	2,767	1,815

	13,574	9,828

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Directors	S Jewiss
	J Jewiss

Company Number	04747504

Registered Office	2nd Floor Buttler House
	177-178 Tottenham Court Road
	London
	W1T 7AF

Accountants	Jones & Partners Limited
	2nd Floor, Butler House
	177-178 Tottenham Court Road
	London
	W1T 7AF