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Registered number: 02754890 Komline-Sanderson Ltd Financial statements Information for filing with the registrar For the year ended 31 March 2025
Komline-Sanderson Ltd Registered number: 02754890 Balance sheet As at 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,015 |  | 11,736 |
Cash at bank and in hand |  | 68,718 |  | 66,021 |
|  | 69,733 |  | 77,757 |
Creditors: amounts falling due within one year | 7 | (9,012) |  | (8,178) |
Net current assets |  |  | 60,721 |  | 69,579
Total assets less current liabilities |  |  | 60,721 |  | 69,579
Net assets |  |  | 60,721 |  | 69,579
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 12,522 |  | 12,522
Profit and loss account |  |  | 48,199 |  | 57,057
|  |  | 60,721 |  | 69,579
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 October 2025.
C L Komline
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
Komline-Sanderson Ltd Notes to the financial statements For the year ended 31 March 2025
1. | General information
Komline-Sanderson Limited is a private company limited by shares and is incorporated in England with the registration number 02754890. The address of the registered office is Springfield House, Springfield Road, Horsham, West Sussex, RH12 2RG. The financial statements are prepared in GBP, the functional currency of the entity, and rounded to the nearest pound. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have considered the level of funds held and the expected level of income and expenditure for a period of twelve months from the approval date of the financial statements, taking into account the impact of international economic conditions, including the United Kingdom's depature from the European Union and the war in Ukraine, and have concluded that it is appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | Straight Line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 2
Komline-Sanderson Ltd Notes to the financial statements For the year ended 31 March 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Taxation
Factors affecting tax charge for the year There was no current tax charge in either year as the Company made a taxable loss during the current reporting period and utilised brought forward trading losses in the prior period. Factors that may affect future tax charges The Company has tax losses of approximately £134,000 which will reduce future charges to corporation tax.
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2024 | 2,201
| At 31 March 2025 | 2,201
| Depreciation |
| At 1 April 2024 | 2,201
| At 31 March 2025 | 2,201
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 881 | 11,736
| Other debtors | 134 | -
|  | 1,015 | 11,736
Page 3
Komline-Sanderson Ltd Notes to the financial statements For the year ended 31 March 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 362 | -
| Other taxation and social security | - | 778
| Accruals and deferred income | 8,650 | 7,400
|  | 9,012 | 8,178
8. | Controlling party
The parent holding company is Komline-Sanderson Corporation, incorporated in the United States of America. Copies of the group accounts for the ultimate parent undertaking can be obtained from the following address: 12 Holland Avenue, Peapack, NJ 07977 USA
9. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was signed on 4 November 2025 by Allan Pinner FCCA (Senior statutory auditor) on behalf of Kreston Reeves Audit LLP.
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