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Registered number: 00887737
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| KEPNER-TREGOE LIMITED
KEPNER-TREGOE LIMITED |  |
COMPANY INFORMATION
Director | A Marshall
Company secretary | S Wheeler
Registered number | 00887737
Registered office | 1 Grenfell Road Proxima
| 1 Grenfell Road
| Maidenhead
| Berkshire
| SL6 1ES
Independent auditors | Menzies LLP
| Chartered Accountants & Statutory Auditor
| Magna House
| 18-32 London Road
| Staines
| Surrey
| TW18 4BP
KEPNER-TREGOE LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1
Notes to the financial statements | 2 - 5
KEPNER-TREGOE LIMITED REGISTERED NUMBER:00887737 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 11,585 |  | 12,392
|  |  | 11,585 |  | 12,392
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 223,203 |  | 273,210 |
Cash at bank and in hand |  | 235,654 |  | 115,678 |
|  | 458,857 |  | 388,888 |
Creditors: amounts falling due within one year | 6 | (1,277,351) |  | (1,017,063) |
Net current liabilities |  |  | (818,494) |  | (628,175)
Total assets less current liabilities |  |  | (806,909) |  | (615,783)
Net liabilities |  |  | (806,909) |  | (615,783)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 50,000 |  | 50,000
Share premium account |  |  | 1,525,000 |  | 1,525,000
Capital redemption reserve |  |  | 4,323,370 |  | 4,323,370
Profit and loss account |  |  | (6,705,279) |  | (6,514,153)
|  |  | (806,909) |  | (615,783)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ A Marshall
Director
Date: 13 April 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
KEPNER-TREGOE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Kepner-Tregoe Limited is a private company, limited by shares, incorporated and domiciled in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
At the year end, the company has net liabilities of £806,909 (2024 - £615,783) however the company's year end cash position remains healthy at £235,654 (2024 - £155,678). Kepner-Tregoe Inc has confirmed that it will continue to provide ongoing financial support to the company for at least twelve months from the date of approval of these financial statements in order for the company to continue to meet its debts as they fall due. Therefore the director considers it appropriate that the financial statements are prepared on the going concern basis.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover on contracts is recognised on a work certified basis, in line with training sessions performed. Turnover on licences are recognised in line with group revenue recognition accounting policies, in which the licence revenue are recognised by designated location of where the end user of the licences reside in. The company is the designated location for the European licence revenue. Turnover related to skill development sessions, program materials and digital solutions is recognised at a point-in-time when the physical control of the program materials has passed to the client; the link for digital soluations has been provided to the client; or the perfomance obligation has been fully delivered. Revenue related to enterprise licenses is recognised straight-line over the life of the license. Royalties from licensees are recognised when earned.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less 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. Page 2
KEPNER-TREGOE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 40% Straight line
|  |  |  | Plant and machinery | - | 10-33.3% Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.6 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.7 | Operating lease agreements
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
KEPNER-TREGOE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 -10).
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 January 2025 | 78,125
| Additions | 6,204
| At 31 December 2025 | 84,329
| Depreciation |
| At 1 January 2025 | 65,733
| Charge for the year on owned assets | 7,011
| At 31 December 2025 | 72,744
| Net book value |
| At 31 December 2025 | 11,585
| At 31 December 2024 | 12,392
Page 4
KEPNER-TREGOE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 209,922 | 259,405
| Prepayments and accrued income | 13,281 | 13,805
|  | 223,203 | 273,210
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 10,355 | 27,596
| Amounts owed to group undertakings | 1,198,545 | 867,334
| Other taxation and social security | 32,109 | 30,640
| Other creditors | 7,573 | 6,997
| Accruals and deferred income | 28,769 | 84,496
|  | 1,277,351 | 1,017,063
7. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 6,987 | 23,142
| Later than 1 year and not later than 5 years | - | 795
|  | 6,987 | 23,937
8. | Parent company
Kepner - Tregoe Inc., a company incorporated in the United States of America, is the parent company of the smallest group for which consolidated financial statements are drawn up of which the company is a member. The parent company's registered office is 103 Carnegie; Suite 205, Princeton, NJ, 08540, USA.
9. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 13 April 2026 by Sophie Said FCA (Senior statutory auditor) on behalf of Menzies LLP. Page 5