KDS Info Limited

	Page
Company Information	1
Accountants' Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—7

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KDS Info Limited

Accountants' Report

For The Year Ended 31 August 2025

Accountants' Report

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of KDS Info Limited For The Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KDS Info Limited For The Year Ended 31 August 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of KDS Info Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of KDS Info Limited and state those matters that we have agreed to state to the directors of KDS Info Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KDS Info Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that KDS Info Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of KDS Info Limited . You consider that KDS Info Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of KDS Info 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 financial statements.

20/05/2026

Sterling Accounting Solutions Ltd

Chartered Accountants

SAS House

Chipperfield Road

Kings Langley

Hertfordshire

WD4 9JB

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KDS Info Limited

Statement of Financial Position

As At 31 August 2025

Statement of Financial Position

Registered number: 06992320

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

Creditors: Amounts Falling Due Within One Year	5	(89,560 )		(86,354 )

NET CURRENT ASSETS (LIABILITIES)			(89,560 )		(86,354 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(89,560 )		(86,354 )

NET LIABILITIES			(89,560 )		(86,354 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Income Statement			(89,561 )		(86,355 )

SHAREHOLDERS' FUNDS			(89,560)		(86,354)

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KDS Info Limited

Statement of Financial Position (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Keith Iles

Director

20/05/2026

The notes on pages 5 to 7 form part of these financial statements.

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KDS Info Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

KDS Info Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06992320 . The registered office is SAS House, Chipperfield Road, Kings Langley, Hertfordshire, WD4 9JB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

2.2. Going Concern Disclosure

The company has full support from its Directors and therefore is deemed a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Amortisation is calculated so as to write off the cost of the asset, less its estimated residual value, over the useful economic life.

The amortisation rate used for the other intangible assets is 20% straight line.

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KDS Info Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Financial Instruments

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 and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	17,075

As at 31 August 2025	17,075

Amortisation
As at 1 September 2024	17,075

As at 31 August 2025	17,075

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

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KDS Info Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Directors' loan accounts	89,560	86,354

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

7. Ultimate Controlling Party

The company's ultimate controlling party is Keith Iles by virtue of his ownership of 100% of the issued share capital in the company.

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Directors	Diana Iles
	Keith Iles

Company Number	06992320

Registered Office	SAS House
	Chipperfield Road
	Kings Langley
	Hertfordshire
	WD4 9JB

Accountants	Sterling Accounting Solutions Ltd
	Chartered Accountants
	SAS House
	Chipperfield Road
	Kings Langley
	Hertfordshire
	WD4 9JB