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REGISTERED NUMBER: 09204927 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st August 2025 |

| for |

| Ken Buchanan Driver Training Ltd |

Ken Buchanan Driver Training Ltd (Registered number: 09204927)

Contents of the Financial Statements

for the Year Ended 31st August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Ken Buchanan Driver Training Ltd

Company Information

for the Year Ended 31st August 2025

| DIRECTORS: | Mr K J Buchanan

| Mrs K Buchanan

| REGISTERED OFFICE: | Woodlands Grange

| Woodlands Lane

| Bradley Stoke

| Bristol

| BS32 4JY

| REGISTERED NUMBER: | 09204927 (England and Wales)

| ACCOUNTANTS: | Dunkley's

| Woodlands Grange

| Woodlands Lane

| Bradley Stoke

| Bristol

| United Kingdom

| BS32 4JY

Ken Buchanan Driver Training Ltd (Registered number: 09204927)

Balance Sheet

31st August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 19,024 |  | 12,587 |  |

CURRENT ASSETS

Debtors | 5 | 1,020 |  | 6,139 |  |

Cash at bank | 9,870 |  | 6,338 |  |

10,890 |  | 12,477 |  |

CREDITORS

Amounts falling due within one year | 6 | 14,558 |  | 10,976 |  |

NET CURRENT (LIABILITIES)/ASSETS | (3,668 | ) | 1,501 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,356 |  | 14,088 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (7,485 | ) | (5,422 | ) |

PROVISIONS FOR LIABILITIES | (2,120 | ) | (523 | ) |

NET ASSETS | 5,751 |  | 8,143 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 10 |  | 10 |  |

Retained earnings | 10 | 5,741 |  | 8,133 |  |

SHAREHOLDERS' FUNDS | 5,751 |  | 8,143 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th May 2026 and were signed on its behalf by:

Mr K J Buchanan - Director

Ken Buchanan Driver Training Ltd (Registered number: 09204927)

Notes to the Financial Statements

for the Year Ended 31st August 2025

1. | STATUTORY INFORMATION

| Ken Buchanan Driver Training Ltd 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 20% on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33.33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

Ken Buchanan Driver Training Ltd (Registered number: 09204927)

Notes to the Financial Statements - continued

for the Year Ended 31st August 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st September 2024 | 11,799 |  | 8,745 |  | 299 |  | 2,518 |  | 23,361 |  |

| Additions | - |  | 11,682 |  | - |  | - |  | 11,682 |  |

| Disposals | - |  | (8,745 | ) | - |  | - |  | (8,745 | ) |

| At 31st August 2025 | 11,799 |  | 11,682 |  | 299 |  | 2,518 |  | 26,298 |  |

| DEPRECIATION

| At 1st September 2024 | 1,967 |  | 7,145 |  | 108 |  | 1,554 |  | 10,774 |  |

| Charge for year | 1,966 |  | 1,480 |  | 48 |  | 351 |  | 3,845 |  |

| Eliminated on disposal | - |  | (7,345 | ) | - |  | - |  | (7,345 | ) |

| At 31st August 2025 | 3,933 |  | 1,280 |  | 156 |  | 1,905 |  | 7,274 |  |

| NET BOOK VALUE

| At 31st August 2025 | 7,866 |  | 10,402 |  | 143 |  | 613 |  | 19,024 |  |

| At 31st August 2024 | 9,832 |  | 1,600 |  | 191 |  | 964 |  | 12,587 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

£ |

| COST

| At 1st September 2024 | 8,745 |  |

| Additions | 8,794 |  |

| Disposals | (8,745 | ) |

| At 31st August 2025 | 8,794 |  |

| DEPRECIATION

| At 1st September 2024 | 7,145 |  |

| Charge for year | 1,299 |  |

| Eliminated on disposal | (7,345 | ) |

| At 31st August 2025 | 1,099 |  |

| NET BOOK VALUE

| At 31st August 2025 | 7,695 |  |

| At 31st August 2024 | 1,600 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 595 |  | 5,669 |  |

| Prepayments | 425 |  | 470 |  |

1,020 |  | 6,139 |  |

Ken Buchanan Driver Training Ltd (Registered number: 09204927)

Notes to the Financial Statements - continued

for the Year Ended 31st August 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Other loans | 1,103 |  | 1,103 |  |

| Hire purchase contracts | 1,694 |  | 192 |  |

| Trade creditors | 58 |  | - |  |

| Tax | 4,168 |  | 5,372 |  |

| Social security and other taxes | 30 |  | - |  |

| Other creditors | 4,338 |  | 2,019 |  |

| Directors' current accounts | 918 |  | 191 |  |

| Accrued expenses | 2,249 |  | 2,099 |  |

14,558 |  | 10,976 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Other loans - 1-2 years | 1,103 |  | 1,103 |  |

| Other loans - 2-5 years | 3,217 |  | 3,308 |  |

| Other loans more 5yrs instal | - |  | 1,011 |  |

| Hire purchase contracts | 3,165 |  | - |  |

7,485 |  | 5,422 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | - |  | 1,011 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.8.25 |  | 31.8.24

£ | £ |

| Hire purchase contracts | 4,859 |  | 192 |  |

| Hire purchase loans are secured against plant and machinery in the above fixed asset register.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 10 | Ordinary | £1 | 10 |  | 10 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1st September 2024 | 8,133 |  |

| Profit for the year | 22,608 |  |

| Dividends | (25,000 | ) |

| At 31st August 2025 | 5,741 |  |