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Registration number: 08056828

KT & DB Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

KT & DB Holdings Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

KT & DB Holdings Limited

(Registration number: 08056828)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 10 | 135,650
Current assets |  |  |
Debtors | 5 | 274,105 | 414,337
Cash at bank and in hand |  | 56,884 | 153
|  | 330,989 | 414,490
Creditors: Amounts falling due within one year | 6 | (108,667) | (156,625)
Net current assets |  | 222,322 | 257,865
Net assets |  | 222,332 | 393,515
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 222,232 | 393,415
Shareholders' funds |  | 222,332 | 393,515

For the financial year ending 30 September 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 February 2026 and signed on its behalf by:

......................................... K R Tarbox Director

KT & DB Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

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.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

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.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

KT & DB Holdings Limited

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

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.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 10 | 135,650

Subsidiaries | £
Cost or valuation
At 1 October 2024 | 135,650
Revaluation | (135,640)
At 30 September 2025 | 10
Provision
Carrying amount
At 30 September 2025 | 10
At 30 September 2024 | 135,650

KT & DB Holdings Limited

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

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Southern Maintenance Solutions (UK) Limited | 2 Old Bath Road Newbury Berkshire | Ordinary A | 100% | 100%
Southern Maintenance Solutions (UK) Limited | 2 Old Bath Road Newbury Berkshire | Ordinary B | 100% | 100%
Active Heating & Cooling Services Limited | 2 Old Bath Road Newbury Berkshire | Ordinary | 100% | 100%

Subsidiary undertakings
Southern Maintenance Solutions (UK) Limited The principal activity of Southern Maintenance Solutions (UK) Limited is the maintenance and installation of heating, ventilation and air conditioning equipment.
Active Heating & Cooling Services Limited The principal activity of Active Heating & Cooling Services Limited is the provision of plumbing, heat and air-conditioning installation services.

KT & DB Holdings Limited

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

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by group undertakings | 7 | 239,492 | 414,337
Other debtors |  | 34,613 | -
|  | 274,105 | 414,337

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings | 7 | 10 | 10
Other creditors |  | 108,657 | 156,615
|  | 108,667 | 156,625

7 | Related party transactions

Transactions with directors

2025 | At 1 October 2024 £ | Advances to director £ | Repayments by director £ | At 30 September 2025 £
D R Brown
Director loan account | - | 53,729 | (19,116) | 34,613
K R Tarbox
Director loan account | (156,615) | 69,437 | (21,480) | (108,658)

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 30 September 2024 £
K R Tarbox
Director loan account | (112,546) | 85,485 | (129,554) | (156,615)

KT & DB Holdings Limited

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

Other transactions with directors

D R Brown (director) had a loan account with the company on which there is an obligation to pay interest at the HMRC official rate. The loan is repayable on demand. At the balance sheet date the amount due from D R Brown was £34,613 (2024 - £nil).

Summary of transactions with subsidiaries

Income and receivables from related parties

2025 | Subsidiary £
Amounts receivable from related party | 239,492

2024 | Subsidiary £
Amounts receivable from related party | 414,337

Expenditure with and payables to related parties

2025 | Subsidiary £
Amounts payable to related party | 10

2024 | Subsidiary £
Amounts payable to related party | 10