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|  |  | Company registration number:08410756 |
|  | K.T.O. LTD |  |  |  |
|  |  | FINANCIAL STATEMENTS |  |  |  |
|  |  | FOR THE YEAR ENDED 30 September 2025 |  |  |  |

K.T.O. LTD |  |  |  |  |  |  |  |  |  |  |
BALANCE SHEET |  |  |  |  |  |  |  |  |  |  |
AS AT 30 September 2025 |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | 2025 |  | 2024 |
|  |  |  | Notes | £ |  | £ |  | £ |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  | 3 |  |  | 310,374 |  |  |  | 374,595 |
|  |  |  |  |  |  | 310,374 |  |  |  | 374,595 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stocks |  |  |  | 22,812 |  |  |  | 14,529 |  |  |  |
Debtors |  |  | 4 | 283,107 |  |  |  | 282,372 |  |  |  |
Cash at bank and in hand |  |  |  | 289,467 |  |  |  | 34,389 |  |  |  |
|  |  |  |  | 595,386 |  |  |  | 331,290 |  |  |
CREDITORS |  |  |  |  |  |  |  |  |  |  |
Amounts falling due within one year |  | 5 | (420,830) |  |  |  | (223,554) |  |  |
NET CURRENT ASSETS |  |  |  |  |  | 174,556 |  |  |  | 107,736 |
TOTAL ASSETS LESS |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  | 484,930 |  |  |  | 482,331 |
Creditors falling due after one year |  | 6 |  |  | (33,880) |  |  |  | (72,725) |
NET ASSETS |  |  |  |  |  | 451,050 |  |  |  | 409,606 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called-up equity share capital |  | 7 |  |  | 1,250 |  |  |  | 1,250 |
Profit and loss account |  |  |  |  |  | 449,800 |  |  |  | 408,356 |
SHAREHOLDERS FUNDS |  |  |  |  |  | 451,050 |  |  |  | 409,606 |
For the year ending 30 September 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. |  |  |  |  |  |  |
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. |  |  |  |  |  |  |
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the 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 by the board of directors on 31 March 2026 and signed on its behalf. |  |  |  |  |  |  |
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |  |  |  |  |  |  |
..........................................................................
A R McQuin |  |  |  |  |  |  |  |  |  |  |
31 March 2026 |  |  |  |  |  |  |  |  |  |  |
The annexed notes form part of these financial statements. |  |  |  |  |  |  |

K.T.O. LTD |  |  |  |  |  |
STATEMENT OF CHANGES IN EQUITY |  |  |  |  |  |
FOR THE YEAR ENDED 30 SEPTEMBER 2025 |  |
|  |  |  | Share | Share | P and L | Revaluation | Other | Total
|  |  |  | Capital | Premium | Account | reserve | reserves | equity
|  |  |  | £ | £ | £ | £ | £ | £
Balance at 01 October 2023 |  | 1,250 | 0 | 390,053 | 0 | 0 | 391,303
Changes in equity |  |  |  |  |  |  |  |  |  |
Total Comprehensive Income |  | 0 | 0 | 18,303 | 0 | 0 | 18,303
Balance at 30 September 2024 |  | 1,250 | 0 | 408,356 | 0 | 0 | 409,606
Changes in equity |  |  |  |  |  |  |  |  |  |
Total comprehensive income |  | 0 | 0 | 41,444 | 0 | 0 | 41,444
Balance at 30 September 2025 |  | 1,250 | 0 | 449,800 | 0 | 0 | 451,050

| K.T.O. LTD |  |  |  |  |  |  |  |
| NOTES TO THE FINANCIAL STATEMENTS |  |  |  |  |  |  |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |  |  |  |  |  |  |
1. | Accounting policies |  |  |  |  |  |  |  |
| Statutory information |  |  |  |  |  |  |
| The company is registered in England and its registered number is 08410756. The company is a private company limited by shares. Its registered office is Rossland House, Headlands Business Park, Salisbury Road, Ringwood, Hampshire, England, BH24 3PB. |
| Basis of preparing the financial statements |  |  |  |  |  |  |
| The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. |
| Turnover |  |  |  |  |  |  |  |  |
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
| Intangible Assets
| Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It is being written off in equal annual instalments over its estimated economic life. |
| Fixed Assets |  |  |  |  |  |  |  |
| Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: |
| Plant and Machinery - 10% per annum of cost |
| Fixtures and Fittings - 10-20 % per annum of cost |
| Land and buildings - 10% per annum of cost |
| Stocks and Work In Progress |  |  |  |  |  |  |
| Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
| Leasing |  |  |  |  |  |  |  |  |
| Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets and depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. |
| Pension Scheme |  |  |  |  |  |  |  |
| The company operates a defined contribution pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year. |

2. | Employees |  |  |
| The average number of persons employed by the company (including directors) during the year was 21.

3. | Tangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | Plant | F and F | Total |
| Cost |  |  |  |  |  |  |  |  |  |
| At start of period |  | 665,179 | 792,724 | 1,457,903 |
| Additions |  |  | 5,145 | 0 | 5,145 |
| Disposals |  |  | (2,000) | (0) | (2,000) |
| At end of period |  | 668,324 | 792,724 | 1,461,048 |
| Depreciation |  |  |  |  |  |  |  |  |  |
| At start of period |  | 628,003 | 455,305 | 1,083,308 |
| Provided during the period | 11,832 | 57,535 | 69,367 |
| On disposals |  | (2,000) | (0) | (2,000) |
| At end of period |  | 637,835 | 512,840 | 1,150,675 |
| Net Book Value |  |  |  |  |  |  |  |  |
| At start of period |  | 37,176 | 337,419 | 374,595 |
| At end of period |  | 30,489 | 279,885 | 310,374 |

4. | Debtors |  |  |  |  |  |  |
|  |  |  |  | 2025 | 2024 |  |  |
|  |  |  |  | £ | £ |  |  |
| Due within one year |  |  |  |  |  |  |
| Trade Debtors |  |  | 2,014 | 9,316 |  |  |
| Amounts owed by other participating interests |  | 243,086 | 215,371 |  |  |
| Other Debtors |  |  | 5,188 | 826 |  |  |
| Prepayments and accrued income |  | 32,819 | 56,859 |  |  |
|  |  |  |  | 283,107 | 282,372 |  |  |

5. | Creditors due within one year |  |  |  |  |
|  |  |  |  | 2025 | 2024 |  |
|  |  |  |  | £ | £ |  |
| Obligations under finance leases |  | 0 | 5,084 |  |
| Trade creditors |  |  | 55,404 | 61,446 |  |
| Bank Loans and Overdrafts |  |  | 32,475 | 22,072 |  |
| Corporation Tax |  |  | 33,359 | 42,956 |  |
| Other taxes and social security costs |  | 27,060 | 26,385 |  |
| Other creditors |  |  | 237,507 | 29,496 |  |
| Accruals and deferred income |  | 35,025 | 36,115 |  |
|  |  |  |  | 420,830 | 223,554 |  |
6. | Creditors due after one year |  |  |  |  |
|  |  |  |  | 2025 | 2024 |  |
|  |  |  |  | £ | £ |  |
| Bank Loans |  | 33,880 | 72,725 |  |
|  |  |  |  | 33,880 | 72,725 |  |

7. | Share capital |  |  | Alloted, Issued and fully paid |  |  |  |
|  |  |  |  | 2025 | 2024 |  |  |
|  |  |  |  | £ | £ |  |  |
| Ordinary shares of £1 each |  |  | 1,250 | 1,250 |  |  |
| Total issued share capital |  |  | 1,250 | 1,250 |  |  |

8. | Pension schemes |  |  |  |  |  |  |  |
| The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independantly administered fund. |