REGISTERED NUMBER: 03369714 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KEMPER SYSTEM LIMITED

Page

Company Information

1

Balance Sheet

2

Statement of Changes in Equity

4

Notes to the Financial Statements

5

DIRECTORS:

M Bruchez

C Schaefer

REGISTERED OFFICE:

Kemper House

30 Kingsland Grange

Warrington

Cheshire

WA1 4RW

REGISTERED NUMBER:

03369714 (England and Wales)

SENIOR STATUTORY AUDITOR:

Keith Rotheram

AUDITORS:

C A Hunter Limited

Statutory Auditors

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

FIXED ASSETS

Tangible assets

5

65,664

17,385

CURRENT ASSETS

Stocks

301,830

435,325

Debtors

6

755,211

675,044

Cash at bank and in hand

679,296

386,014

1,736,337

1,496,383

CREDITORS

Amounts falling due within one year

7

1,282,014

1,039,507

NET CURRENT ASSETS

454,323

456,876

TOTAL ASSETS LESS CURRENT LIABILITIES

519,987

474,261

PROVISIONS FOR LIABILITIES

16,415

4,345

NET ASSETS

503,572

469,916

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

503,472

469,816

SHAREHOLDERS' FUNDS

503,572

469,916

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

M Bruchez - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 January 2024

100

122,373

122,473

Changes in equity

Total comprehensive income

-

347,443

347,443

Balance at 31 December 2024

100

469,816

469,916

Changes in equity

Total comprehensive income

-

33,656

33,656

Balance at 31 December 2025

100

503,472

503,572

1.	STATUTORY INFORMATION

Kemper System 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 17 (2024 - 17 ) .

4.	AUDITORS' REMUNERATION

31.12.25

31.12.24

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

6,970

6,800

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

software

Totals

£

£

£

£

COST

At 1 January 2025

93,188

263,653

66,405

423,246

Additions

-

7,680

55,687

63,367

At 31 December 2025

93,188

271,333

122,092

486,613

DEPRECIATION

At 1 January 2025

93,188

246,268

66,405

405,861

Charge for year

-

6,936

8,152

15,088

At 31 December 2025

93,188

253,204

74,557

420,949

NET BOOK VALUE

At 31 December 2025

-

18,129

47,535

65,664

At 31 December 2024

-

17,385

-

17,385

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

563,067

566,852

Other debtors

192,144

108,192

755,211

675,044

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

105,073

137,137

Amounts owed to group undertakings

880,162

572,659

Taxation and social security

174,207

180,628

Other creditors

122,572

149,083

1,282,014

1,039,507

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

200,659

208,313

Between one and five years

627,469

645,377

In more than five years

573,480

716,850

1,401,608

1,570,540

Included within lease commitments is a 10 year property lease agreement with Sandown Property Company (Liverpool) Limited, with an annual rent of £143,370.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Keith Rotheram (Senior Statutory Auditor)

for and on behalf of C A Hunter Limited

10.	RELATED PARTY DISCLOSURES

11.	POST BALANCE SHEET EVENTS

A dividend of £300,000 was declared by the company on 16 April 2026.