IRIS Accounts Production v25.4.12.37 07371193 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07371193 2024-09-30 07371193 2025-09-30 07371193 2024-10-01 2025-09-30 07371193 2023-09-30 07371193 2023-10-01 2024-09-30 07371193 2024-09-30 07371193 ns15:EnglandWales 2024-10-01 2025-09-30 07371193 ns14:PoundSterling 2024-10-01 2025-09-30 07371193 ns10:Director1 2024-10-01 2025-09-30 07371193 ns10:Director2 2024-10-01 2025-09-30 07371193 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07371193 ns10:SmallEntities 2024-10-01 2025-09-30 07371193 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07371193 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 07371193 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07371193 ns10:FullAccounts 2024-10-01 2025-09-30 07371193 ns5:CurrentFinancialInstruments 2025-09-30 07371193 ns5:CurrentFinancialInstruments 2024-09-30 07371193 ns5:Non-currentFinancialInstruments 2025-09-30 07371193 ns5:Non-currentFinancialInstruments 2024-09-30 07371193 ns5:ShareCapital 2025-09-30 07371193 ns5:ShareCapital 2024-09-30 07371193 ns5:CapitalRedemptionReserve 2025-09-30 07371193 ns5:CapitalRedemptionReserve 2024-09-30 07371193 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 07371193 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 07371193 ns10:RegisteredOffice 2024-10-01 2025-09-30 07371193 ns5:PlantMachinery 2024-10-01 2025-09-30 07371193 ns5:PlantMachinery 2024-09-30 07371193 ns5:PlantMachinery 2025-09-30 07371193 ns5:PlantMachinery 2024-09-30 07371193 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 07371193 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30

REGISTERED NUMBER: 07371193 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

KINGSTON WYCOMBE SERVICED OFFICES

LIMITED

KINGSTON WYCOMBE SERVICED OFFICES

LIMITED (REGISTERED NUMBER: 07371193)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

KINGSTON WYCOMBE SERVICED OFFICES

LIMITED (REGISTERED NUMBER: 07371193)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 230,114 |  | 302,944 |  |

CURRENT ASSETS

Debtors | 6 | 234,008 |  | 263,277 |  |

Cash at bank and in hand | 363,598 |  | 239,749 |  |

597,606 |  | 503,026 |  |

CREDITORS

Amounts falling due within one year | 7 | 372,391 |  | 375,930 |  |

NET CURRENT ASSETS | 225,215 |  | 127,096 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 455,329 |  | 430,040 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (85,482 | ) | (136,115 | ) |

PROVISIONS FOR LIABILITIES | (30,105 | ) | (43,042 | ) |

NET ASSETS | 339,742 |  | 250,883 |  |

CAPITAL AND RESERVES

Called up share capital | 90 |  | 90 |  |

Capital redemption reserve | 10 |  | 10 |  |

Retained earnings | 339,642 |  | 250,783 |  |

SHAREHOLDERS' FUNDS | 339,742 |  | 250,883 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

KINGSTON WYCOMBE SERVICED OFFICES

LIMITED (REGISTERED NUMBER: 07371193)

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 February 2026 and were signed on its behalf by:

A J Hickman - Director

N A Lambourne - Director

KINGSTON WYCOMBE SERVICED OFFICES

LIMITED (REGISTERED NUMBER: 07371193)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Kingston Wycombe Serviced Offices Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07371193

| Registered office: | 8th Floor Fountain House

| 2 Queens Walk

| Reading

| Berkshire

| RG1 7QF

| The presentation currency of the financial statements is the Pound Sterling (£).

| All amounts in the financial statements have been rounded to the nearest £.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| In preparing these financial statements, the members have made the following judgements:

| - Determine whether leases entered into by the entity either as a lessor or a lessee are operating lease or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

| - Determine whether there are indicators of impairment of the entity's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.

| Other key sources of estimation uncertainty

| Tangible fixed assets

| Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

| Turnover

| Rental income from operating lease is recognised on a straight-line basis over the term of the lease.

KINGSTON WYCOMBE SERVICED OFFICES

LIMITED (REGISTERED NUMBER: 07371193)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

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

| Plant and machinery etc | - | 15% on reducing balance and Over the term of the lease

| Tangible fixed assets are stated at historical cost less accumulated depreciation and any 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.

| Financial instruments

| Basic financial assets, including trade debtors, other debtors, cash and bank balances, are initially measured at the transaction price including transaction costs and are subsequently recognised at amortised cost.

| Basic financial liabilities, including trade creditors, other creditors and bank loan, are initially recognised at transaction price and are subsequently recognised at amortised cost.

| The company has no financial assets or financial liabilities measured at fair value. Although the company has external borrowings it is not exposed to risk arising from the interest rate benchmark reform, as LIBOR is replaced with alternative benchmark interest rates, as all of the borrowings are at a fixed rate of interest.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, 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.

KINGSTON WYCOMBE SERVICED OFFICES

LIMITED (REGISTERED NUMBER: 07371193)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Where assets are financed by leasing agreements that give rights approximately to ownership (finance leases), the assets are treated as if they has been purchased outright. The amount capitalised is the present value of the minimum lease payments payable over the term of the lease. The corresponding leasing commitments are shown as amounts payable to the lessor. Depreciation on the relevant assets is charged to profit or loss over the shorter of estimated useful economic life and the term of the lease.

| Lease payments are analysed between capital and interest components so that the interest element of the payment is charged to profit or loss over the term of the lease and is calculated so that it represents a constant proportion of the balance of capital repayments outstanding. The capital part reduces the amounts payable to the lessor.

| Pension costs

| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 4 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 1,029,954 |  |

| Additions | 5,067 |  |

| Disposals | (1,066 | ) |

| At 30 September 2025 | 1,033,955 |  |

| DEPRECIATION

| At 1 October 2024 | 727,010 |  |

| Charge for year | 77,721 |  |

| Eliminated on disposal | (890 | ) |

| At 30 September 2025 | 803,841 |  |

| NET BOOK VALUE

| At 30 September 2025 | 230,114 |  |

| At 30 September 2024 | 302,944 |  |

KINGSTON WYCOMBE SERVICED OFFICES

LIMITED (REGISTERED NUMBER: 07371193)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 82,559 |  | 124,880 |  |

| Other debtors | 151,449 |  | 138,397 |  |

234,008 |  | 263,277 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,904 |  | 10,292 |  |

| Trade creditors | 179 |  | 77 |  |

| Taxation and social security | 115,170 |  | 97,639 |  |

| Other creditors | 249,138 |  | 267,922 |  |

372,391 |  | 375,930 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 7,917 |  |

| Other creditors | 85,482 |  | 128,198 |  |

85,482 |  | 136,115 |  |

9. | LEASING AGREEMENTS

| At balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £1,076,100 (2024: £1,434,800).