REGISTERED NUMBER: 06313055 (England and Wales)

KIAMM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Knight

Mrs M P Knight

A P Knight

SECRETARY:

Mrs M P Knight

REGISTERED OFFICE:

Beauchamp House

402-403 Stourport Road

Kidderminster

Worcestershire

DY11 7BG

REGISTERED NUMBER:

06313055 (England and Wales)

FIXED ASSETS

Tangible assets

4

5,257

16,948

CURRENT ASSETS

Debtors

5

646,711

1,740,142

Cash at bank

376,415

274,324

1,023,126

2,014,466

CREDITORS

Amounts falling due within one year

6

595,292

1,620,142

NET CURRENT ASSETS

427,834

394,324

TOTAL ASSETS LESS CURRENT LIABILITIES

433,091

411,272

PROVISIONS FOR LIABILITIES

1,314

4,237

NET ASSETS

431,777

407,035

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

431,775

407,033

SHAREHOLDERS' FUNDS

431,777

407,035

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 27th March 2026 and were signed on its behalf by:

P J Knight - Director

Mrs M P Knight - Director

A P Knight - Director

1.	STATUTORY INFORMATION

Kiamm 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.

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.

Motor vehicles

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st September 2024

42,769

1,325

44,094

Disposals

(12,995

)

-

(12,995

)

At 31st August 2025

29,774

1,325

31,099

DEPRECIATION

At 1st September 2024

26,399

747

27,146

Charge for year

1,656

289

1,945

Eliminated on disposal

(3,249

)

-

(3,249

)

At 31st August 2025

24,806

1,036

25,842

NET BOOK VALUE

At 31st August 2025

4,968

289

5,257

At 31st August 2024

16,370

578

16,948

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

462,463

1,572,972

Other debtors

184,248

167,170

646,711

1,740,142

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

198,090

688,776

Amounts owed to group undertakings

375,213

594,134

Taxation and social security

14,653

325,066

Other creditors

7,336

12,166

595,292

1,620,142

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

1

2

2

8.	RELATED PARTY DISCLOSURES

Dividends of £600,000 (2024 - £1,000,000) were paid to Kiamm Management Limited the holding company of Kiamm Limited.

£120,000 was paid for equipment rental and management charges of £417,996 to Kiamm Management Limited (2023 - £45,000 equipment rental and £238,998 management charge)

At the year end £375,213 (2024 - £594,134) was owed to Kiamm Management Limited.