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Registration number: 4786357

KPFP Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

KPFP Ltd

Contents

Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Unaudited Financial Statements | 4 to 9

KPFP Ltd

Company Information

Directors | Mr S Scott Ms E Dunbar Mrs F R Richings

Company secretary | Ms E Dunbar

Registered office | 3 Mulgrave Chambers 26-28 Mulgrave Road Sutton Surrey United Kingdom SM2 6LE

Accountants | Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
KPFP Ltd
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KPFP Ltd for the year ended 30 June 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of KPFP Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of KPFP Ltd and state those matters that we have agreed to state to the Board of Directors of KPFP Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KPFP Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that KPFP Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KPFP Ltd. You consider that KPFP Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of KPFP 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 accounts.

......................................
Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

4 February 2026

KPFP Ltd

(Registration number: 4786357)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 19,582 | 21,264
Current assets |  |  |
Debtors | 5 | 1,290,970 | 2,419,216
Cash at bank and in hand |  | 455,944 | 631,654
|  | 1,746,914 | 3,050,870
Creditors: Amounts falling due within one year | 6 | (542,722) | (1,590,774)
Net current assets |  | 1,204,192 | 1,460,096
Total assets less current liabilities |  | 1,223,774 | 1,481,360
Creditors: Amounts falling due after more than one year | 6 | (6,297) | (11,891)
Provisions for liabilities |  | (3,821) | (4,424)
Net assets |  | 1,213,656 | 1,465,045
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 1,213,654 | 1,465,043
Shareholders' funds |  | 1,213,656 | 1,465,045

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 4 February 2026 and signed on its behalf by:

Mr S Scott Director |  |

KPFP Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3 Mulgrave Chambers
26-28 Mulgrave Road
Sutton
Surrey
SM2 6LE
United Kingdom

These financial statements were authorised for issue by the Board on 4 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

KPFP Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture and fittings | 25% on reducing balance
Motor vehicles | 25% on cost
Computer equipment | 50% on cost
Office equipment | 25% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

KPFP Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.
Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 17 (2024 - 17).

KPFP Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Computer equipment £ | Motor vehicles £
Cost or valuation
At 1 July 2024 | 4,540 | - | 42,894 | 45,346
Additions | 2,132 | 3,310 | 2,735 | -
At 30 June 2025 | 6,672 | 3,310 | 45,629 | 45,346
Depreciation
At 1 July 2024 | 4,184 | - | 35,478 | 31,854
Charge for the year | 624 | 828 | 3,909 | 4,498
At 30 June 2025 | 4,808 | 828 | 39,387 | 36,352
Carrying amount
At 30 June 2025 | 1,864 | 2,482 | 6,242 | 8,994
At 30 June 2024 | 356 | - | 7,416 | 13,492

| Total £
Cost or valuation
At 1 July 2024 | 92,780
Additions | 8,177
At 30 June 2025 | 100,957
Depreciation
At 1 July 2024 | 71,516
Charge for the year | 9,859
At 30 June 2025 | 81,375
Carrying amount
At 30 June 2025 | 19,582
At 30 June 2024 | 21,264

KPFP Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 399,363 | 1,218,162
Prepayments | 53,613 | 58,488
Other debtors | 837,994 | 1,142,566
| 1,290,970 | 2,419,216

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 5,529 | 10,634
Trade creditors |  | 339,755 | 1,268,726
Taxation and social security |  | 149,703 | 268,649
Accruals and deferred income |  | 40,815 | 35,522
Other creditors |  | 6,920 | 7,243
|  | 542,722 | 1,590,774

KPFP Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

6 | Creditors (continued)

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 6,297 | 11,891

7 | Secured debts

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 6,297 | 11,891

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 5,529 | 10,634

Hire purchase contracts are secured on the relevant assets.