REGISTERED NUMBER: 03329652 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

THE KS AGENCY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Cook

G Mallia

SECRETARY:

R Cook

REGISTERED OFFICE:

1st Floor Office Pentagon House

Wealden Ind Est

Farningham Road

Crowborough

East Sussex

TN6 2JR

REGISTERED NUMBER:

03329652 (England and Wales)

ACCOUNTANTS:

Numis Limited

1st Floor Pentagon House

Wealden Ind Estate

Farningham Road

Crowborough

East Sussex

TN6 2JR

FIXED ASSETS

Tangible assets

4

795

1,047

CURRENT ASSETS

Debtors

5

2,496

791

Cash at bank

3,809

1,409

6,305

2,200

CREDITORS

Amounts falling due within one year

6

5,853

2,150

NET CURRENT ASSETS

452

50

TOTAL ASSETS LESS CURRENT LIABILITIES

1,247

1,097

PROVISIONS FOR LIABILITIES

7

141

187

NET ASSETS

1,106

910

CAPITAL AND RESERVES

Called up share capital

8

140

140

Retained earnings

966

770

SHAREHOLDERS' FUNDS

1,106

910

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

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

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 6 October 2025 and were signed on its behalf by:

G Mallia - Director

1.	STATUTORY INFORMATION

The KS Agency Limited 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.

Turnover

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

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 August 2024

and 31 July 2025

12,433

DEPRECIATION

At 1 August 2024

11,386

Charge for year

252

At 31 July 2025

11,638

NET BOOK VALUE

At 31 July 2025

795

At 31 July 2024

1,047

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

574

4

Other debtors

1,922

787

2,496

791

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation and social security

3,276

222

Other creditors

2,577

1,928

5,853

2,150

7.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

Accelerated capital allowances

141

187

Deferred

tax

£

Balance at 1 August 2024

187

Accelerated Capital Allowances

(46

)

Balance at 31 July 2025

141

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

140

Ordinary

£1

140

140

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £5,150 (2024 - £17,880) were paid to the directors .

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G Mallia.