REGISTERED NUMBER: 07427911 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

KNG Building Services Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

C Nielsen

S B Kirk

REGISTERED OFFICE:

The Bronte Suite

2 Munroe Court

White Rose Office Park

Leeds

LS11 0EA

REGISTERED NUMBER:

07427911 (England and Wales)

ACCOUNTANTS:

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

BANKERS:

Barclays Bank Plc

2nd Floor

1 Park Row

Leeds

LS1 5WU

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 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 KNG Building Services Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, 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 KNG Building Services Limited, 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 KNG Building Services Limited and state those matters that we have agreed to state to the Board of Directors of KNG Building Services Limited, 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 KNG Building Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that KNG Building Services Limited 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 KNG Building Services Limited. You consider that KNG Building Services Limited 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 KNG Building Services Limited. 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.

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

23 April 2026

FIXED ASSETS

Tangible assets

5

182,743

201,806

CURRENT ASSETS

Debtors

6

1,270,390

1,605,251

Cash at bank and in hand

1,087,254

1,156,280

2,357,644

2,761,531

CREDITORS

Amounts falling due within one year

7

1,828,608

2,231,899

NET CURRENT ASSETS

529,036

529,632

TOTAL ASSETS LESS CURRENT LIABILITIES

711,779

731,438

CREDITORS

Amounts falling due after more than one year

8

-

(73,913

)

PROVISIONS FOR LIABILITIES

(45,686

)

(50,452

)

NET ASSETS

666,093

607,073

CAPITAL AND RESERVES

Called up share capital

861

861

Capital redemption reserve

139

139

Retained earnings

665,093

606,073

666,093

607,073

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

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

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 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 23 April 2026 and were signed on its behalf by:

C Nielsen - Director

1.	STATUTORY INFORMATION

KNG Building Services 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.

Going concern

The directors are confident the Company has sufficient working capital to meet its commitments and liabilities as they fall due and have therefore prepared the financial statements on a going concern basis.

Long term contracts

A proportion of the profits on long term contracts is taken if the final outcome can be assessed with reasonable certainty. The profit is stated after providing for known losses and contingencies. Credit for claims is not taken until the cash is received.

Where sales values attributed to long term contracts are greater than the respective cash received or invoiced amounts; the excess is shown in debtors. If the sales value is of a lower amount, then the difference is disclosed in creditors.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover, which is stated net of value added tax, represents amounts invoiced to third parties, except in respect of long term contracts, where turnover represents the sales value of work done in the year calculated by reference to total sales value and stage of completion of these contracts. Turnover includes certified valuations in respect of amounts not invoiced.

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 cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 9 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 January 2025

29,242

255,404

284,646

Additions

940

42,995

43,935

Disposals

-

(35,500

)

(35,500

)

At 31 December 2025

30,182

262,899

293,081

DEPRECIATION

At 1 January 2025

24,960

57,880

82,840

Charge for year

2,393

40,082

42,475

Eliminated on disposal

-

(14,977

)

(14,977

)

At 31 December 2025

27,353

82,985

110,338

NET BOOK VALUE

At 31 December 2025

2,829

179,914

182,743

At 31 December 2024

4,282

197,524

201,806

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

239,260

1,061,300

Amounts recoverable on contract

983,305

489,546

Other debtors

47,825

54,405

1,270,390

1,605,251

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

966,278

977,437

Amounts owed to group undertakings

140,000

300,000

Taxation and social security

80,303

165,923

Other creditors

642,027

788,539

1,828,608

2,231,899

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

73,913

9.	RELATED PARTY DISCLOSURES

Group companies

2025

2024

£

£

Amount due to related party at the balance sheet date

140,000

300,000

The above loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

In the opinion of the directors and based on shareholdings, the ultimate controlling party is Kirk Nielsen Group Limited.