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REGISTERED NUMBER: 11728689 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 DECEMBER 2025 |

| FOR |

| KCHD LTD |

KCHD LTD (REGISTERED NUMBER: 11728689)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 6 |

KCHD LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 DECEMBER 2025

| DIRECTORS: | Mrs K S Tyler

| C G Tyler

| REGISTERED OFFICE: | Ground Floor 7 Neptune Court

| Hallam Way, Whitehills Business Park,

| Blackpool

| Lancashire

| FY4 5LZ

| REGISTERED NUMBER: | 11728689 (England and Wales)

| ACCOUNTANTS: | Hanley & Co

| Chartered Accountants

| Ground Floor 7 Neptune Court

| Hallam Way, Whitehills Business Park,

| Blackpool

| Lancashire

| FY4 5LZ

KCHD LTD (REGISTERED NUMBER: 11728689)

ABRIDGED BALANCE SHEET

30 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 784 |  | 676 |  |

CURRENT ASSETS

Stocks | 9,530 |  | 8,881 |  |

Debtors | 5 | 20,887 |  | 16,264 |  |

Cash at bank | 24,612 |  | 14,791 |  |

55,029 |  | 39,936 |  |

CREDITORS

Amounts falling due within one year | 29,764 |  | 37,319 |  |

NET CURRENT ASSETS | 25,265 |  | 2,617 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 26,049 |  | 3,293 |  |

CREDITORS

Amounts falling due after more than one year | 226 |  | 1,481 |  |

NET ASSETS | 25,823 |  | 1,812 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 25,821 |  | 1,810 |  |

25,823 |  | 1,812 |  |

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

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

KCHD LTD (REGISTERED NUMBER: 11728689)

ABRIDGED BALANCE SHEET - continued

30 DECEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 30 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 February 2026 and were signed on its behalf by:

C G Tyler - Director

KCHD LTD (REGISTERED NUMBER: 11728689)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2025

1. | STATUTORY INFORMATION

| Kchd Ltd 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.

| Critical accounting judgements and key sources of estimation uncertainty

| The balance sheet has net liabilities of £17,697 (improved from £24,097 last year). However, the directors are owed £33,752 on interest-free loans (£13,542), which they do not intend to recover from the company in the foreseeable future. The directors have considered the situation and future trading prospects and are confident the company can continue to trade and pay its liabilities as they fall due. For this reason, the financial statements have been drawn up on a Going Concern basis, and no further adjustments are considered necessary.

| 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 etc | - | 25% on reducing balance and 15% on 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.

| Taxation

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

KCHD LTD (REGISTERED NUMBER: 11728689)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 31 December 2024 | 896 |  |

| Additions | 274 |  |

| At 30 December 2025 | 1,170 |  |

| DEPRECIATION

| At 31 December 2024 | 220 |  |

| Charge for year | 166 |  |

| At 30 December 2025 | 386 |  |

| NET BOOK VALUE

| At 30 December 2025 | 784 |  |

| At 30 December 2024 | 676 |  |

5. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,303 |  | 954 |  |

6. | RELATED PARTY DISCLOSURES

| Included in creditors amounts falling due within one year are interest-free loans owed to the directors of £17,926 (2024 - £30,224)

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

KCHD LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kchd Ltd for the year ended 30 December 2025 which comprise the Abridged Statement of Income and Retained Earnings, Abridged Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kchd Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kchd Ltd and state those matters that we have agreed to state to the Board of Directors of Kchd Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kchd Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kchd Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kchd Ltd. You consider that Kchd 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 financial statements of Kchd 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 financial statements.

Hanley & Co

Chartered Accountants

Ground Floor 7 Neptune Court

Hallam Way, Whitehills Business Park,

Blackpool

Lancashire

FY4 5LZ

19 February 2026