2025-01-01 2025-12-31 false Capium Accounts Production 1.1 13106715 2025-01-01 2025-12-31 13106715 bus:AbridgedAccounts 2025-01-01 2025-12-31 13106715 bus:FRS102 2025-01-01 2025-12-31 13106715 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13106715 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13106715 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13106715 2025-01-01 2025-12-31 13106715 2025-12-31 13106715 bus:RegisteredOffice 2025-01-01 2025-12-31 13106715 core:WithinOneYear 2025-12-31 13106715 core:AfterOneYear 2025-12-31 13106715 1 2025-01-01 2025-12-31 13106715 bus:Director1 2025-01-01 2025-12-31 13106715 bus:Director1 2025-12-31 13106715 bus:Director1 2024-01-01 2024-12-31 13106715 bus:Director2 2025-01-01 2025-12-31 13106715 bus:Director2 2025-12-31 13106715 bus:Director2 2024-01-01 2024-12-31 13106715 2024-01-01 13106715 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 13106715 2024-01-01 2024-12-31 13106715 2024-12-31 13106715 core:WithinOneYear 2024-12-31 13106715 core:AfterOneYear 2024-12-31 13106715 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 13106715 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 13106715 bus:OrdinaryShareClass1 2025-12-31 13106715 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 13106715 bus:OrdinaryShareClass1 2024-12-31 13106715 core:PlantMachinery 2025-01-01 2025-12-31 13106715 core:PlantMachinery 2025-12-31 13106715 core:PlantMachinery 2024-12-31 13106715 core:MotorCars 2025-01-01 2025-12-31 13106715 core:MotorCars 2025-12-31 13106715 core:MotorCars 2024-12-31 13106715 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-12-31 13106715 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 13106715 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 13106715 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 13106715 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 13106715 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 13106715 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 13106715 core:Non-currentFinancialInstruments 2025-12-31 13106715 core:Non-currentFinancialInstruments 2024-12-31 13106715 core:ShareCapital 2025-12-31 13106715 core:ShareCapital 2024-12-31 13106715 core:RetainedEarningsAccumulatedLosses 2025-12-31 13106715 core:RetainedEarningsAccumulatedLosses 2024-12-31 13106715 dpl:Item1 2025-01-01 13106715 dpl:Item1 2025-12-31 13106715 dpl:Item1 2024-01-01 13106715 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 13106715
England and Wales
KT FRAME SOLUTIONS LTD
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

KT FRAME SOLUTIONS LTD Contents Page For the year ended 31 December 2025
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3

KT FRAME SOLUTIONS LTD Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of KT FRAME SOLUTIONS LTD for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KT FRAME SOLUTIONS LTD for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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 http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of KT FRAME SOLUTIONS LTD, as a body, in accordance with the terms of our engagement letter dated 18 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of KT FRAME SOLUTIONS LTD and state those matters that we have agreed to state to the Board of Directors of KT FRAME SOLUTIONS 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/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KT FRAME SOLUTIONS LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that KT FRAME SOLUTIONS 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 KT FRAME SOLUTIONS LTD. You consider that KT FRAME SOLUTIONS 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 KT FRAME SOLUTIONS 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 31 December 2025. .................................................... Harans & co Harans & co Chartered certified accountants 324 Stafford road Croydon Surrey CR0 4NH 18 February 2026 1

Registered Number: 13106715 KT FRAME SOLUTIONS LTD Balance Sheet As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 24,020 |  | 28,259
|  | 24,020 |  | 28,259
Current assets |  |  |
Stocks |  | - |  | 200,000
Debtors |  | 461,582 |  | 236,190
Cash at bank and in hand |  | (36,372) |  | (30,965)
|  | 425,210 |  | 405,225
Creditors: amount falling due within one year |  | (65,175) |  | (99,737)
Net current assets |  | 360,035 |  | 305,488
Total assets less current liabilities |  | 384,055 |  | 333,747
Creditors: amount falling due after more than one year |  | (381,465) |  | (348,080)
Net assets |  | 2,590 |  | (14,333)
Capital and reserves |  |  |
Called up share capital | 4 | 3 |  | 3
Profit and loss account |  | 2,587 |  | (14,336)
Shareholders' funds |  | 2,590 |  | (14,333)
For the year ended 31 December 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 18 February 2026 and were signed on its behalf by:
------------------------------- Mr Devarajasingham Te Nash Raja Singa Director
2

KT FRAME SOLUTIONS LTD Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information KT FRAME SOLUTIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 13106715, registration address Airport House, , 265 Purley Way, , Croydon,, CR0 0XZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 15% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 1,612 |  | 38,090 |  | 39,702
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 December 2025 | 1,612 |  | 38,090 |  | 39,702
Depreciation
At 01 January 2025 | 593 |  | 10,850 |  | 11,443
Charge for year | 153 |  | 4,086 |  | 4,239
On disposals | - |  | - |  | -
At 31 December 2025 | 746 |  | 14,936 |  | 15,682
Net book values
Closing balance as at 31 December 2025 | 866 |  | 23,154 |  | 24,020
Opening balance as at 01 January 2025 | 1,019 |  | 27,240 |  | 28,259
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
3 Class shares of £1.00 each | 3 |  | 3
| 3 |  | 3
3