KPSMC Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15731137

		31 March 2025
	Notes	£	£
CURRENT ASSETS
Stocks	4	1,468,747
Debtors	5	12,509
Cash at bank and in hand		19

		1,481,275
Creditors: Amounts Falling Due Within One Year	6	(1,497,818 )

NET CURRENT ASSETS (LIABILITIES)			(16,543 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(16,543 )

NET LIABILITIES			(16,543 )

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			(16,643 )

SHAREHOLDERS' FUNDS			(16,543)

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

R J Roberts

Director

10 December 2025

The notes on page 2 form part of these financial statements.

1. General Information

KPSMC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15731137 . The registered office is Henge Barn, Pury Hill Business Park, Alderton Road, Towcester, Northamptonshire, NN12 7LS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Stocks

	31 March 2025
	£
Stock	1,468,747

5. Debtors

	31 March 2025
	£
Due within one year
Other debtors	12,509

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Trade creditors	1,692
Amounts owed to group undertakings	1,492,196
Other creditors	3,930

	1,497,818

7. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	100

8. Ultimate Controlling Party

The company's ultimate controlling party is AJJ Premises Ltd by virtue of his ownership of 100% of the issued share capital in the company.

9. Security for liabilities

Page 2

Page 3

KPSMC Ltd

Notes to the Financial Statements (continued)

For the Period 20 May 2024 to 31 March 2025

At the balance sheet date the company had two outstanding charges registered at Companies House in favour of GFS 1 Ltd.

One charge relates to a fixed charge over certain company assets, and the other is a legal charge over the property known as the Police Station, London Road, Kettering, NN15 7QP.

These charges provide security to the lender in connection with financing arrangements entered into by the company.

Page 3