The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Going Concern The company reported a profit before tax of £Nil (2024: £Nil) and has net liabilities of £99,700 (2024: £99,700). The directors are required to prepare these financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business. In satisfaction of this responsibility, the directors have considered the company's ability to meet its liabilities as they fall due for a period of at least twelve months from the signing date of the financial statements. The directors did not identify any uncertainty that cast significant doubt about the liability of the company to continue as a going concern. Cash management and the long-term financial view of the company is a key consideration in the continued success of Kingdom Services Group Limited. The Directors recognise this and therefore the Group has a treasury function to measure and analyse cash movements on a daily basis providing short term and longer-term forecasting. The treasury function funnel information into a robust forecasting tool that enables the prediction of cash movement on a monthly basis, a copy of which has been provided to the auditors. The long-term cash position is forecasted for up to 3 years in advance at any one time and allows the Group to manage the position thoroughly. Income Statement The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior period and therefore no income statement is presented within these financial statements. There have been no movements in shareholders deficit during the current year or prior period. Consolidation The company was, at the end of the year, a wholly owned subsidiary of another company incorporated in the UK and in accordance with section 400 of the Companies Act 2006, is not required to produce, and has not published, consolidated accounts. Investments Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any 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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes 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.

On 25 September 2025, the company entered into a separate security agreement, in relation to the lending facilities, creating fixed and floating charges over its assets: - a debenture agreement with HSBC UK Bank PLC, acting as security agent, registered with Companies House on 26 September 2025. This floating charge covers all property or undertaking of the company and includes a negative pledge restricting further security creation over the company's assets. Following this, on 8 October 2025 Close Brothers Limited released the security previously held over the company's assets and the charge was satisfied on Companies House. This transaction occurred after the reporting date and before the financial statements were authorised for issue, and have not resulted in any adjustments to the financial statements for the current year

The company is a wholly owned subsidiary of Kingdom Services Group Limited and has taken advantage of the available exemption conferred by section 33.1A of FRS 102 not to disclose transactions with group members due to consolidated accounts being publicly available.