REGISTERED NUMBER: 07057775 (England and Wales)

KSM ONLINE LIMITED

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J N Harrison

REGISTERED OFFICE:

Unit 1 Landmark House

Wirrall Park Road

Glastonbury

Somerset

BA6 9FR

REGISTERED NUMBER:

07057775 (England and Wales)

ACCOUNTANTS:

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

CURRENT ASSETS

Debtors

5

47,985

46,183

Cash at bank

1,374

3,176

49,359

49,359

CREDITORS

Amounts falling due within one year

6

(4,123

)

(4,123

)

NET CURRENT ASSETS

45,236

45,236

TOTAL ASSETS LESS CURRENT LIABILITIES

45,236

45,236

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

45,136

45,136

SHAREHOLDERS' FUNDS

45,236

45,236

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 December 2025 and were signed by:

J N Harrison - Director

1.	STATUTORY INFORMATION

KSM Online 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

There have been no material departures from Financial Reporting Standard 102 1A.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

equipment

£

COST

At 1 September 2024

and 31 August 2025

12,572

DEPRECIATION

At 1 September 2024

and 31 August 2025

12,572

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

47,985

46,183

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

4,123

4,123

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

1

100

100

8.	CONTINGENT LIABILITIES

There is a cross guarantee in place in relation to all members of the group headed by Westleigh Investments Holdings Limited.

9.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of West Country Business Systems (Holdings) Limited ("WCBSH") and its ultimate parent company is Westleigh Investments Holdings Limited ("WIHL"). Both companies are incorporated in England and Wales.

WCBS Group Limited prepare group financial statements. Copies of the group accounts can be obtained from Landmark House, Wirrall Park Road, Glastonbury, England, BA6 9FR.

The ultimate controlling party of WIHL is director GC Clarke by virtue of his majority holding of the share capital.

10.	ULTIMATE PARENT COMPANY

The company is a wholly owned subsidiary of West Country Business Systems (Holdings) Limited (''WCBSL'') and its ultimate parent company is Westleigh Investments Holdings Limited (''WIHL''). Both Companies are incorporated in England and Wales.

WIHL is the parent of the largest and smallest group of which the Company is a member and for which group financial statements are drawn up. Copies of the group accounts can be obtained from Unit D, De Clare House Sir Alfred Owen Way, Pontygwyndy Industrial Estate, Caerphilly, Wales, CF83 3HU.