K P A Building Services Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07151660

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		86,153		95,242

			86,153		95,242
CURRENT ASSETS
Debtors	6	122,191		140,383
Cash at bank and in hand		462,681		284,136

		584,872		424,519
Creditors: Amounts Falling Due Within One Year	7	(152,256 )		(99,946 )

NET CURRENT ASSETS (LIABILITIES)			432,616		324,573

TOTAL ASSETS LESS CURRENT LIABILITIES			518,769		419,815

Creditors: Amounts Falling Due After More Than One Year	8		-		(3,759 )

NET ASSETS			518,769		416,056

CAPITAL AND RESERVES
Called up share capital	9		300		300
Profit and Loss Account			518,469		415,756

SHAREHOLDERS' FUNDS			518,769		416,056

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K P A Building Services Ltd.

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Panayiotou Epaminondas

Director

21 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

K P A Building Services Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 07151660 . The registered office is 2nd Floor Preston Park House, South Road, Brighton, East Sussex, BN1 6SB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	33.33% Straight line method

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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K P A Building Services Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	10,000

As at 31 March 2026	10,000

Amortisation
As at 1 April 2025	10,000

As at 31 March 2026	10,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	1,841	128,547	600	13,727	144,715
Additions	-	15,299	-	707	16,006

As at 31 March 2026	1,841	143,846	600	14,434	160,721

Depreciation
As at 1 April 2025	771	39,433	512	8,757	49,473
Provided during the period	267	22,279	22	2,527	25,095

As at 31 March 2026	1,038	61,712	534	11,284	74,568

Net Book Value
As at 31 March 2026	803	82,134	66	3,150	86,153

As at 1 April 2025	1,070	89,114	88	4,970	95,242

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K P A Building Services Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	119,195	137,424
Other debtors	2,996	2,959

	122,191	140,383

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,584	8,845
Bank loans and overdrafts	4,369	10,159
Other creditors	11,364	15,647
Taxation and social security	133,939	65,295

	152,256	99,946

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,759

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	300	300

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