REGISTERED NUMBER: 15498194 (England and Wales)

Unaudited Financial Statements

for the Period 17th February 2024 to 28th February 2025

for

KENSTON Business London Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

M Kraetschmer

REGISTERED OFFICE:

29a Crown Street

Brentwood

Essex

CM14 4BA

REGISTERED NUMBER:

15498194 (England and Wales)

ACCOUNTANTS:

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

FIXED ASSETS

Investments

4

100

CURRENT ASSETS

Debtors

5

3,750

Cash at bank

429

4,179

CREDITORS

Amounts falling due within one year

6

111,589

NET CURRENT LIABILITIES

(107,410

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(107,310

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(107,410

)

(107,310

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28th February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10th November 2025 and were signed by:

M Kraetschmer - Director

1.	STATUTORY INFORMATION

KENSTON Business London 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

In the opinion of the director, the going concern concept is appropriate as the parent company and their shareholders, will continue to provide financial support to the company.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 17th February 2024

and 28th February 2025

100

NET BOOK VALUE

At 28th February 2025

100

At 16th February 2024

100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

552

Amounts owed by group undertakings

3,000

Other debtors

96

Prepayments

102

3,750

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

991

Social security and other taxes

6,341

Other creditors

102,594

Accrued expenses

1,663

111,589

7.	RELATED PARTY DISCLOSURES

During the period KENSTON Business GmbH, the parent company based in Germany, provided an interest-free loan to the company. The balance owed by the company at the period-end amounted to £991.

During the period KENSTON Services GmbH, a company under common control based in Germany, provided an interest-free loan to the company. The balance owed by the company at the period-end and included within other creditors amounted to £25,671.

During the period Sebastian Uckermann, the ultimate controlling party, advanced an interest-free loan to the company. The balance owed by the company at the period-end and included within other creditors amounted to £71,446.

During the period the company advanced an interest-free loan to Infinite Lifestyle Management Ltd, a wholly owned subsidiary. The balance owed to the company at the period-end amounted to £3,000.

The following reproduces the text of the report prepared for the director 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 Director 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 KENSTON Business London Ltd for the period ended 28th February 2025 which comprise the Income Statement, Balance Sheet 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 director of KENSTON Business London Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of KENSTON Business London Ltd and state those matters that we have agreed to state to the director of KENSTON Business London Ltd 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 KENSTON Business London Ltd and its director for our work or for this report.

It is your duty to ensure that KENSTON Business London Ltd 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 loss of KENSTON Business London Ltd. You consider that KENSTON Business London Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of KENSTON Business London 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 statutory financial statements.

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

11th November 2025