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Registration number: 10299046

KTLR TECHNICAL SERVICES LTD
Annual Report and Unaudited Financial Statements
for the Year Ended 31 July 2025

KTLR TECHNICAL SERVICES LTD

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account and Statement of Retained Earnings | 4
Balance Sheet | 5
Notes to the Unaudited Financial Statements | 6 to 9
iXBRL Detailed Profit and Loss Account | 10

KTLR TECHNICAL SERVICES LTD

Company Information

Directors | Ms Martine Petale Mr Keith Thomas

Registered office | Brookfield Court Selby Road Garforth, Leeds LS25 1NB

Accountants | Clever Accounts Limited Brookfield Court Selby Road Leeds LS25 1NB

KTLR TECHNICAL SERVICES LTD

Directors' Report for the Year Ended 31 July 2025

The directors present their report and the financial statements for the year ended 31 July 2025.

Directors of the company

The directors who held office during the year were as follows:

Ms Martine Petale

Mr Keith Thomas

Principal activity

The principal activity of the company is IT consultancy specialising in BI solutions.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 30 January 2026 and signed on its behalf by:

.........................................
Mr Keith Thomas
Director

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Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
KTLR TECHNICAL SERVICES LTD
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KTLR TECHNICAL SERVICES LTD for the year ended 31 July 2025 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of KTLR TECHNICAL SERVICES 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 KTLR TECHNICAL SERVICES LTD and state those matters that we have agreed to state to the Board of Directors of KTLR TECHNICAL SERVICES LTD, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KTLR TECHNICAL SERVICES LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that KTLR TECHNICAL SERVICES 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 KTLR TECHNICAL SERVICES LTD. You consider that KTLR TECHNICAL SERVICES 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 KTLR TECHNICAL SERVICES 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.

dl.signhere.1

......................................
Clever Accounts Limited
Brookfield Court
Selby Road
Leeds
LS25 1NB

30 January 2026

KTLR TECHNICAL SERVICES LTD

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 July 2025

| Note | 2025 £ | 2024 £
Turnover |  | 147,638 | 216,100
Administrative expenses |  | (72,785) | (93,644)
Operating profit |  | 74,853 | 122,456
Profit before tax | 4 | 74,853 | 122,456
Taxation |  | (15,902) | (28,701)
Profit for the financial year |  | 58,951 | 93,755
Retained earnings brought forward |  | 37,499 | 8,837
Dividends paid |  | (95,562) | (65,093)
Retained earnings carried forward |  | 888 | 37,499

KTLR TECHNICAL SERVICES LTD

(Registration number: 10299046)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 694 | -
Current assets |  |  |
Debtors |  | 24,863 | 930
Cash at bank and in hand |  | 3,940 | 73,235
|  | 28,803 | 74,165
Creditors: Amounts falling due within one year |  | (28,607) | (36,664)
Net current assets |  | 196 | 37,501
Net assets |  | 890 | 37,501
Capital and reserves |  |  |
Called up share capital | 6 | 2 | 2
Retained earnings |  | 888 | 37,499
Shareholders' funds |  | 890 | 37,501

For the financial year ending 31 July 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 30 January 2026 and signed on its behalf by:

.........................................

Mr Keith Thomas
Director

KTLR TECHNICAL SERVICES LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 July 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:
Brookfield Court
Selby Road
Garforth, Leeds
LS25 1NB

These financial statements were authorised for issue by the Board on 30 January 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.

Going concern

The financial statements have been prepared on a going concern basis.

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 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.

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.

KTLR TECHNICAL SERVICES LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet 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
Computer Equipment | 33% straight line

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

KTLR TECHNICAL SERVICES LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

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 2 (2024 - 2).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 347 | -

KTLR TECHNICAL SERVICES LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 August 2024 | 1,085 | 1,085
Additions | 1,041 | 1,041
At 31 July 2025 | 2,126 | 2,126
Depreciation
At 1 August 2024 | 1,085 | 1,085
Charge for the year | 347 | 347
At 31 July 2025 | 1,432 | 1,432
Carrying amount
At 31 July 2025 | 694 | 694

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2

KTLR TECHNICAL SERVICES LTD

iXBRL Detailed Profit and Loss Account for the Year Ended 31 July 2025

| 2025 £ | 2024 £
Turnover/revenue | 147,638 | 216,100
Administrative expenses |  |
Audit and accountancy other services | (1,254) | (1,251)
Rent, rates and services costs | (2,450) | (2,485)
Depreciation of Fixed assets | (347) | -
Other staff costs | (190) | -
Salaries and fees, directors | (20,508) | (18,192)
Social security costs, directors | (1) | -
Company contributions to money purchase plans, directors | (40,000) | (60,000)
Staff costs, directors | (60,509) | (78,192)
Travel and subsistence | (6,123) | (10,259)
Legal and professional costs | (34) | (30)
Insurance costs | (478) | (364)
IT and computing | (535) | (776)
Telecommunications | (695) | (100)
Printing, postage and stationery | (170) | (187)
Other operating income |  |
Other items |  |
Profit on ordinary activities before taxation | 74,853 | 122,456
Tax on profit or loss on ordinary activities | (15,902) | (28,701)
Profit for the financial year | 58,951 | 93,755