IRIS Accounts Production v25.2.0.378 09358408 Board of Directors Board of Directors 1.1.24 31.12.24 31.12.24 0 0 true false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09358408 2023-12-31 09358408 2024-12-31 09358408 2024-01-01 2024-12-31 09358408 2022-12-31 09358408 2023-01-01 2023-12-31 09358408 2023-12-31 09358408 ns15:EnglandWales 2024-01-01 2024-12-31 09358408 ns14:PoundSterling 2024-01-01 2024-12-31 09358408 ns10:Director1 2024-01-01 2024-12-31 09358408 ns10:Director2 2024-01-01 2024-12-31 09358408 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09358408 ns10:SmallEntities 2024-01-01 2024-12-31 09358408 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09358408 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 09358408 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09358408 ns10:AbridgedAccounts 2024-01-01 2024-12-31 09358408 ns10:OrdinaryShareClass1 2024-01-01 2024-12-31 09358408 ns5:CurrentFinancialInstruments 2024-12-31 09358408 ns5:CurrentFinancialInstruments 2023-12-31 09358408 ns5:Non-currentFinancialInstruments 2024-12-31 09358408 ns5:Non-currentFinancialInstruments 2023-12-31 09358408 ns5:ShareCapital 2024-12-31 09358408 ns5:ShareCapital 2023-12-31 09358408 ns5:SharePremium 2024-12-31 09358408 ns5:SharePremium 2023-12-31 09358408 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09358408 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 09358408 ns10:RegisteredOffice 2024-01-01 2024-12-31 09358408 ns10:OrdinaryShareClass1 2024-12-31

REGISTERED NUMBER: 09358408 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST DECEMBER 2024 |

| FOR |

| KTS GLOBAL LIMITED |

| KTS GLOBAL LIMITED (REGISTERED NUMBER: 09358408) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

Page |

| Abridged Statement of Financial Position | 1 |

| Notes to the Financial Statements | 3 |

| KTS GLOBAL LIMITED (REGISTERED NUMBER: 09358408) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

31ST DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 12,731,635 |  | 12,731,935 |  |

Investment property | 5 | 9,378,912 |  | 10,711,123 |  |

22,110,547 |  | 23,443,058 |  |

CURRENT ASSETS

Debtors | 831,635 |  | 902,275 |  |

Cash at bank | - |  | 234,728 |  |

831,635 |  | 1,137,003 |  |

CREDITORS

Amounts falling due within one year | 4,773,734 |  | 6,865,064 |  |

NET CURRENT LIABILITIES | (3,942,099 | ) | (5,728,061 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 18,168,448 |  | 17,714,997 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (2,875,326 | ) | (2,642,901 | ) |

PROVISIONS FOR LIABILITIES | (22,847 | ) | (22,847 | ) |

NET ASSETS | 15,270,275 |  | 15,049,249 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 21,696 |  | 21,696 |  |

Share premium | 15,762,655 |  | 15,762,655 |  |

Retained earnings | (514,076 | ) | (735,102 | ) |

SHAREHOLDERS' FUNDS | 15,270,275 |  | 15,049,249 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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.

| KTS GLOBAL LIMITED (REGISTERED NUMBER: 09358408) |

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued

31ST DECEMBER 2024

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31st December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 18th September 2025 and were signed on its behalf by:

T Sharif - Director

S D Sharif - Director

| KTS GLOBAL LIMITED (REGISTERED NUMBER: 09358408) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

1. | STATUTORY INFORMATION

| KTS Global Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 09358408

| Registered office: | Unit F4 Bluegate Park

| Hubert Road

| Brentwood

| Essex

| CM14 4JE

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 as modified by the revaluation of certain assets.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2023 - NIL).

| KTS GLOBAL LIMITED (REGISTERED NUMBER: 09358408) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

4. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1st January 2024 | 12,731,935 |  |

| Impairments | (300 | ) |

| At 31st December 2024 | 12,731,635 |  |

| NET BOOK VALUE

| At 31st December 2024 | 12,731,635 |  |

| At 31st December 2023 | 12,731,935 |  |

| The company owns the entire issued share capital of the following companies:

| COMPANY |  | NATURE OF BUSINESS |  |

| KTS Group Ltd |  | Property Investment & Development |  |

| KTS Properties Ltd |  | Property Investment |  |

| Sharif Estates Ltd |  | Property Investment |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st January 2024 | 10,711,123 |  |

| Additions | 37,789 |  |

| Disposals | (1,370,000 | ) |

| At 31st December 2024 | 9,378,912 |  |

| NET BOOK VALUE

| At 31st December 2024 | 9,378,912 |  |

| At 31st December 2023 | 10,711,123 |  |

| Fair value at 31st December 2024 is represented by:

£ |

| Valuation in 2017 | 351,876 |  |

| Cost | 9,027,036 |  |

9,378,912 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

2024 | 2023 |

£ | £ |

| Repayable by instalments

| Bank loans more 5 yr by instal | 2,747,826 |  | 2,523,861 |  |

| KTS GLOBAL LIMITED (REGISTERED NUMBER: 09358408) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2024

7. | SECURED DEBTS

| Bank Loan is secured by first legal charge dated 4 February 2022 over various freehold properties owned by the company.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 21,696 | Ordinary | 1 | 21,696 |  | 21,696 |  |

9. | RELATED PARTY DISCLOSURES

| The company was controlled throughout the current and previous years by the directors and Sharif family members by virtue of their ownership of the entire issued share capital.

| Included within creditors is a balance of £62,923 (2023:£62,923) owed to a director.