REGISTERED NUMBER: 04136159 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

KPM Analytics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S A York

Mr A Bregler

Mr B J Mitchell

REGISTERED OFFICE:

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

REGISTERED NUMBER:

04136159 (England and Wales)

SENIOR STATUTORY AUDITOR:

Julian Payne BA FCA

AUDITORS:

Clifford Roberts - Statutory Auditor

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

FIXED ASSETS

Tangible assets

4

14,822

77,484

CURRENT ASSETS

Stocks

61,226

56,346

Debtors

5

455,562

349,596

Cash at bank

94,404

160,330

611,192

566,272

CREDITORS

Amounts falling due within one year

6

70,177

73,689

NET CURRENT ASSETS

541,015

492,583

TOTAL ASSETS LESS CURRENT LIABILITIES

555,837

570,067

CREDITORS

Amounts falling due after more than one year

7

-

13,551

NET ASSETS

555,837

556,516

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

555,827

556,506

SHAREHOLDERS' FUNDS

555,837

556,516

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Mr S A York - Director

1.	STATUTORY INFORMATION

KPM Analytics Ltd 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.

Revenue

Turnover represents net invoices sale of goods and services, excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

33% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

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 Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Commissions income

Commissions are earned when a sale is realised directly by another associated company within the region assigned to the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

201,927

Disposals

(23,998

)

At 31 December 2024

177,929

DEPRECIATION

At 1 January 2024

124,443

Charge for year

55,330

Eliminated on disposal

(16,666

)

At 31 December 2024

163,107

NET BOOK VALUE

At 31 December 2024

14,822

At 31 December 2023

77,484

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

62,120

56,000

Amounts owed by group undertakings

367,047

277,668

Deferred tax asset

21,073

10,681

Prepayments and accrued income

5,322

5,247

455,562

349,596

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts (see note 8)

13,551

4,884

Trade creditors

3,172

18,883

Amounts owed to group undertakings

17,946

-

Taxation and social security

5,901

16,477

Other creditors

29,607

33,445

70,177

73,689

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts (see note 8)

-

13,551

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2024

2023

£

£

Net obligations repayable:

Within one year

13,551

4,884

Between one and five years

-

13,551

13,551

18,435

Non-cancellable

operating leases

2024

2023

£

£

Within one year

9,210

13,150

Between one and five years

2,405

11,616

11,615

24,766

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

10

Ordinary

1

10

10

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Julian Payne BA FCA (Senior Statutory Auditor)

for and on behalf of Clifford Roberts - Statutory Auditor

11.	OTHER FINANCIAL COMMITMENTS

The company entered into a debenture registered on 30th June 2021 with Sound Point Agency LLC. The debenture relates to a credit agreement for $43.5m entered into between the main group companies and Sound Point Agency LLC. The debenture gives a fixed and floating charge over all the property and undertaking of KPM Analytics Ltd and also includes a negative pledge.

12.	RELATED PARTY DISCLOSURES

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.

13.	ULTIMATE CONTROLLING PARTY

The controlling party is KPM Analytics US Holding 2. Inc.

The ultimate controlling party is KPM Analytics Holdings LLC.

14.	GOING CONCERN

The financial statements have been prepared on the going concern basis. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They have considered the company's financial position, including its cash flow projections and available financing facilities, for a period of at least twelve months from the date of approval of these financial statements. Consequently, the directors believe that the going concern basis of accounting is appropriate for the prepare of these financial statements.