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REGISTERED NUMBER: 00871133 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

K.P.K. (Sheet Metal) Limited

K.P.K. (Sheet Metal) Limited (Registered number: 00871133)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

K.P.K. (Sheet Metal) Limited

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | C Jones

| REGISTERED OFFICE: | Parkwood Works

| Brooklands Close

| Sunbury upon Thames

| Middlesex

| TW16 7DX

| REGISTERED NUMBER: | 00871133 (England and Wales)

| AUDITORS: | Lawrence Johns

| Registered Auditors

| 164 Field End Road

| Eastcote

| Middlesex

| HA5 1RH

K.P.K. (Sheet Metal) Limited (Registered number: 00871133)

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 184,356 |  | 224,231 |  |

CURRENT ASSETS

Stocks | 5 | 136,486 |  | 131,035 |  |

Debtors | 6 | 435,273 |  | 418,003 |  |

Cash at bank and in hand | 1,221,759 |  | 830,239 |  |

1,793,518 |  | 1,379,277 |  |

CREDITORS

Amounts falling due within one year | 7 | 451,779 |  | 317,900 |  |

NET CURRENT ASSETS | 1,341,739 |  | 1,061,377 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,526,095 |  | 1,285,608 |  |

PROVISIONS FOR LIABILITIES | 8 | 31,270 |  | 39,386 |  |

NET ASSETS | 1,494,825 |  | 1,246,222 |  |

CAPITAL AND RESERVES

Called up share capital | 61,426 |  | 61,426 |  |

Capital redemption reserve | 3,833 |  | 3,833 |  |

Retained earnings | 1,429,566 |  | 1,180,963 |  |

SHAREHOLDERS' FUNDS | 1,494,825 |  | 1,246,222 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 February 2026 and were signed by:

C Jones - Director

K.P.K. (Sheet Metal) Limited (Registered number: 00871133)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| K.P.K. (Sheet Metal) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 | - | 10% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Stocks and work in progress

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| There is an element of estimation in the work in progress as it accounts for the materials and labour hours on part completed jobs at the year end.

| Taxation

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

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

K.P.K. (Sheet Metal) Limited (Registered number: 00871133)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2024 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024 | 669,914 |  | 4,473 |  | 39,000 |  | 713,387 |  |

| Additions | 16,755 |  | 202 |  | - |  | 16,957 |  |

| At 31 October 2025 | 686,669 |  | 4,675 |  | 39,000 |  | 730,344 |  |

| DEPRECIATION

| At 1 November 2024 | 474,949 |  | 4,457 |  | 9,750 |  | 489,156 |  |

| Charge for year | 49,486 |  | 33 |  | 7,313 |  | 56,832 |  |

| At 31 October 2025 | 524,435 |  | 4,490 |  | 17,063 |  | 545,988 |  |

| NET BOOK VALUE

| At 31 October 2025 | 162,234 |  | 185 |  | 21,937 |  | 184,356 |  |

| At 31 October 2024 | 194,965 |  | 16 |  | 29,250 |  | 224,231 |  |

5. | STOCKS

| 31.10.25 |  | 31.10.24

£ | £ |

| Stock and work in progress | 136,486 |  | 131,035 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 412,517 |  | 396,615 |  |

| Prepayments | 22,756 |  | 21,388 |  |

435,273 |  | 418,003 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade creditors | 63,245 |  | 61,804 |  |

| Tax | 92,598 |  | 42,633 |  |

| Social security and other taxes | 76,548 |  | 65,879 |  |

| Other creditors | 28,875 |  | 27,830 |  |

| Accruals | 190,513 |  | 119,754 |  |

451,779 |  | 317,900 |  |

K.P.K. (Sheet Metal) Limited (Registered number: 00871133)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

8. | PROVISIONS FOR LIABILITIES

| 31.10.25 |  | 31.10.24

£ | £ |

| Deferred tax | 31,270 |  | 39,386 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 39,386 |  |

| Accelerated capital allowances | (8,116 | ) |

| Balance at 31 October 2025 | 31,270 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| T M O'Keeffe (Senior Statutory Auditor)

| for and on behalf of Lawrence Johns

10. | RELATED PARTY DISCLOSURES

| The following is a related party of this company:

| Blyth Management Services Limited, a company which owns 100% of the share capital of this company. The company occupies premises owned by the parent company. The rent for the property was £60,000 (2024: £60,000).

| The parent company made an administration charge for services provided amounting to £9,600 (2024: £9,600).

| Shares in Blyth Management Services Limited are held by the following:

| Executors of D A Knapp Deceased - 26%

| D A Knapp Discretionary Settlement - 24%

| P A Knapp Discretionary Settlement - 50%