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REGISTERED NUMBER: 15847758 (England and Wales)

Unaudited Financial Statements

for the Period 19 July 2024 to 31 July 2025

for

Kingsmoor Holdings Limited

Kingsmoor Holdings Limited (Registered number: 15847758)

Contents of the Financial Statements

for the Period 19 July 2024 to 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Kingsmoor Holdings Limited

Company Information

for the Period 19 July 2024 to 31 July 2025

| DIRECTORS: | Mr J O'Donnell

| Mr H F S O'Donnell

| Mr W E M Saarbach

| REGISTERED OFFICE: | Lewis House

| Great Chesterford Court

| Great Chesterford

| Essex

| CB10 1PF

| REGISTERED NUMBER: | 15847758 (England and Wales)

Kingsmoor Holdings Limited (Registered number: 15847758)

Balance Sheet

31 July 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 5 | 89,875 |  |

| Investments | 6 | 922 |  |

90,797 |  |

| CURRENT ASSETS

| Debtors | 7 | 4,731 |  |  |

| Cash at bank | 62,228 |  |  |

66,959 |  |

| CREDITORS

| Amounts falling due within one year | 8 | 389,173 |  |

| NET CURRENT LIABILITIES | (322,214 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (231,417 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 10 |  |

| Retained earnings | (231,427 | ) |

(231,417 | ) |

Kingsmoor Holdings Limited (Registered number: 15847758)

Balance Sheet - continued

31 July 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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.

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 Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

Mr J O'Donnell - Director

Kingsmoor Holdings Limited (Registered number: 15847758)

Notes to the Financial Statements

for the Period 19 July 2024 to 31 July 2025

1. | STATUTORY INFORMATION

| Kingsmoor Holdings 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software will start be amortised once the product is ready for use.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Taxation

| Taxation for the period 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.

Kingsmoor Holdings Limited (Registered number: 15847758)

Notes to the Financial Statements - continued

for the Period 19 July 2024 to 31 July 2025

3. | ACCOUNTING POLICIES - continued

| 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 period 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

5. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 89,875 |  |

| At 31 July 2025 | 89,875 |  |

| NET BOOK VALUE

| At 31 July 2025 | 89,875 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| Additions | 922 |  |

| At 31 July 2025 | 922 |  |

| NET BOOK VALUE

| At 31 July 2025 | 922 |  |

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

£ |

| Other debtors | 4,731 |  |

| Included within other debtors is a balance of £4,731 in relation to intercompany loans.

Kingsmoor Holdings Limited (Registered number: 15847758)

Notes to the Financial Statements - continued

for the Period 19 July 2024 to 31 July 2025

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

£ |

| Taxation and social security | 2,787 |  |

| Other creditors | 386,386 |  |

389,173 |  |

| Included within other creditors is a balance of £52,000 in relation to other loans, £71,073 in relation to accruals, £8,313 in relation to directors loan account and £255,000 in relation to advanced subscription agreements.

9. | GOING CONCERN

| The Company incurred a loss for the year and as at the year end has, as disclosed on the balance sheet, net liabilities. The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive sufficient financial support from its shareholders and investors to provide sufficient funds to enable it to meet its liabilities as they fall due.