IRIS Accounts Production v25.3.0.601 04019277 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04019277 2024-08-31 04019277 2025-08-31 04019277 2024-09-01 2025-08-31 04019277 2023-08-31 04019277 2023-09-01 2024-08-31 04019277 2024-08-31 04019277 ns15:EnglandWales 2024-09-01 2025-08-31 04019277 ns14:PoundSterling 2024-09-01 2025-08-31 04019277 ns10:Director1 2024-09-01 2025-08-31 04019277 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04019277 ns10:SmallEntities 2024-09-01 2025-08-31 04019277 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04019277 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 04019277 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04019277 ns10:FullAccounts 2024-09-01 2025-08-31 04019277 1 2024-09-01 2025-08-31 04019277 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 04019277 ns10:OrdinaryShareClass2 2024-09-01 2025-08-31 04019277 ns5:CurrentFinancialInstruments 2025-08-31 04019277 ns5:CurrentFinancialInstruments 2024-08-31 04019277 ns5:ShareCapital 2025-08-31 04019277 ns5:ShareCapital 2024-08-31 04019277 ns5:CapitalRedemptionReserve 2025-08-31 04019277 ns5:CapitalRedemptionReserve 2024-08-31 04019277 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 04019277 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 04019277 ns10:RegisteredOffice 2024-09-01 2025-08-31 04019277 ns5:NetGoodwill 2024-09-01 2025-08-31 04019277 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-09-01 2025-08-31 04019277 ns5:PlantMachinery 2024-09-01 2025-08-31 04019277 ns5:FurnitureFittings 2024-09-01 2025-08-31 04019277 ns5:MotorVehicles 2024-09-01 2025-08-31 04019277 ns5:ComputerEquipment 2024-09-01 2025-08-31 04019277 ns5:NetGoodwill 2024-08-31 04019277 ns5:NetGoodwill 2025-08-31 04019277 ns5:NetGoodwill 2024-08-31 04019277 ns5:LandBuildings 2024-08-31 04019277 ns5:PlantMachinery 2024-08-31 04019277 ns5:FurnitureFittings 2024-08-31 04019277 ns5:LandBuildings 2024-09-01 2025-08-31 04019277 ns5:LandBuildings 2025-08-31 04019277 ns5:PlantMachinery 2025-08-31 04019277 ns5:FurnitureFittings 2025-08-31 04019277 ns5:LandBuildings 2024-08-31 04019277 ns5:PlantMachinery 2024-08-31 04019277 ns5:FurnitureFittings 2024-08-31 04019277 ns5:MotorVehicles 2024-08-31 04019277 ns5:ComputerEquipment 2024-08-31 04019277 ns5:MotorVehicles 2025-08-31 04019277 ns5:ComputerEquipment 2025-08-31 04019277 ns5:MotorVehicles 2024-08-31 04019277 ns5:ComputerEquipment 2024-08-31 04019277 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 04019277 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 04019277 ns10:OrdinaryShareClass1 2025-08-31 04019277 ns10:OrdinaryShareClass2 2025-08-31

REGISTERED NUMBER: 04019277 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Keops Limited |

| Keops Limited (Registered number: 04019277) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Keops Limited (Registered number: 04019277) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 18,750 |  |

Tangible assets | 5 | 104,215 |  | 130,271 |  |

104,215 |  | 149,021 |  |

CURRENT ASSETS

Stocks | 42,580 |  | 54,076 |  |

Debtors | 6 | 158,558 |  | 10,807 |  |

Cash at bank and in hand | 1,394,589 |  | 1,058,788 |  |

1,595,727 |  | 1,123,671 |  |

CREDITORS

Amounts falling due within one year | 7 | 670,510 |  | 226,487 |  |

NET CURRENT ASSETS | 925,217 |  | 897,184 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,029,432 |  | 1,046,205 |  |

PROVISIONS FOR LIABILITIES | 9,823 |  | 12,596 |  |

NET ASSETS | 1,019,609 |  | 1,033,609 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 52 |  | 52 |  |

Capital redemption reserve | 98 |  | 98 |  |

Retained earnings | 1,019,459 |  | 1,033,459 |  |

SHAREHOLDERS' FUNDS | 1,019,609 |  | 1,033,609 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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.

| Keops Limited (Registered number: 04019277) |

Balance Sheet - continued

31 August 2025

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 11 November 2025 and were signed on its behalf by:

G C Hamm - Director

| Keops Limited (Registered number: 04019277) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Keops 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: | 04019277

| Registered office: | Five Oaks Farm

| Badgers Hill

| Sheriffs Lench

| Evesham

| Worcestershire

| WR11 4SN

| 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

| Tangible fixed assets

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

| Cabins | - | 20% on reducing balance

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| Tangible assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| Keops Limited (Registered number: 04019277) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Keops Limited (Registered number: 04019277) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 September 2024

| and 31 August 2025 | 500,000 |  |

| Amortisation

| At 1 September 2024 | 481,250 |  |

| Charge for year | 18,750 |  |

| At 31 August 2025 | 500,000 |  |

| Net book value

| At 31 August 2025 | - |  |

| At 31 August 2024 | 18,750 |  |

| Keops Limited (Registered number: 04019277) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Plant and |  | and

| Cabins |  | machinery |  | fittings

£ | £ | £ |

| Cost

| At 1 September 2024

| and 31 August 2025 | 283,600 |  | 52,693 |  | 15,890 |  |

| Depreciation

| At 1 September 2024 | 168,923 |  | 41,172 |  | 14,321 |  |

| Charge for year | 22,936 |  | 2,305 |  | 314 |  |

| At 31 August 2025 | 191,859 |  | 43,477 |  | 14,635 |  |

| Net book value

| At 31 August 2025 | 91,741 |  | 9,216 |  | 1,255 |  |

| At 31 August 2024 | 114,677 |  | 11,521 |  | 1,569 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 September 2024

| and 31 August 2025 | 13,959 |  | 24,083 |  | 390,225 |  |

| Depreciation

| At 1 September 2024 | 11,455 |  | 24,083 |  | 259,954 |  |

| Charge for year | 501 |  | - |  | 26,056 |  |

| At 31 August 2025 | 11,956 |  | 24,083 |  | 286,010 |  |

| Net book value

| At 31 August 2025 | 2,003 |  | - |  | 104,215 |  |

| At 31 August 2024 | 2,504 |  | - |  | 130,271 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 152,761 |  | 3,769 |  |

| Other debtors | 5,797 |  | 7,038 |  |

158,558 |  | 10,807 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 349,371 |  | 122,193 |  |

| Taxation and social security | 211,015 |  | 79,072 |  |

| Other creditors | 110,124 |  | 25,222 |  |

670,510 |  | 226,487 |  |

| Keops Limited (Registered number: 04019277) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary A | 1 | 2 |  | 2 |  |

| 50 | Ordinary B | 1 | 50 |  | 50 |  |

52 |  | 52 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included within other creditors are amounts owed to the Directors of £106,706 (2024: £20,806). The loans are interest free, unsecured and repayable on demand.