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Registered number: 06828663
KGS Group Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
KGS Group Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
KGS Group Ltd
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of KGS Group Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KGS Group Ltd 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 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of KGS Group Ltd , as a body, in accordance with the terms of our engagement letter dated 20 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of KGS Group Ltd and state those matters that we have agreed to state to the director of KGS Group Ltd , 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 KGS Group Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that KGS Group Ltd 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 KGS Group Ltd . You consider that KGS Group Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of KGS Group Ltd . 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.

15 September 2025

LTL Accounting Limited
11 Severn Court
Morecambe
LA3 3ST
Page 1
Page 2
KGS Group Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06828663

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 7,743 |  | 7,743
|  |  | 7,743 |  | 7,743
CURRENT ASSETS
Debtors | 5 | 2,609,428 |  | 2,059,207 |
Cash at bank and in hand |  | 31,779 |  | 135,846 |
|  | 2,641,207 |  | 2,195,053 |
Creditors: Amounts Falling Due Within One Year | 6 | (83 ) |  | (83 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,641,124 |  | 2,194,970
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,648,867 |  | 2,202,713
NET ASSETS |  |  | 2,648,867 |  | 2,202,713
CAPITAL AND RESERVES
Called up share capital | 7 |  | 402 |  | 402
Profit and Loss Account |  |  | 2,648,465 |  | 2,202,311
SHAREHOLDERS' FUNDS |  |  | 2,648,867 |  | 2,202,713

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss J Greenwood Director
11 September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
KGS Group Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
KGS Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06828663 . The registered office is Brainstorm Upbrooks, Lincoln Way, Clitheroe, Lancashire, BB7 1QG.
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. Fixed Asset Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are
recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement
are classified as jointly controlled entities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 3)
1 3
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 7,743
As at 31 March 2025 | 7,743
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 7,743
As at 1 April 2024 | 7,743

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 1,282,621 |  | 1,180,082
Other debtors | 2 |  | 2
| 1,282,623 |  | 1,180,084
Due after more than one year
Amounts owed by group undertakings | 1,326,805 |  | 879,123
| 2,609,428 |  | 2,059,207

Page 3
Page 4
KGS Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 83 |  | 83

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 2 |  | 2
Called Up Share Capital has been paid up | 400 |  | 400
Amount of Allotted, Called Up Share Capital | 402 |  | 402

8. Related Party Transactions
The company has taken advantage of an exemption available under FRS 102 Section 33 “Related Party Disclosures” from disclosing transactions with other wholly-owned members of the group.
Page 4