REGISTERED NUMBER: 03492846 (England and Wales)

KINGTON PROCESS SYSTEMS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K E Kington

SECRETARY:

Mrs A F Kington

REGISTERED OFFICE:

38-40 St. Andrews Road

Bordesley

Birmingham

West Midlands

B9 4LN

REGISTERED NUMBER:

03492846 (England and Wales)

FIXED ASSETS

Tangible assets

4

173,871

204,555

CURRENT ASSETS

Stocks

475,544

476,612

Debtors

5

730,635

871,184

Cash at bank

405,112

450,708

1,611,291

1,798,504

CREDITORS

Amounts falling due within one year

6

322,281

510,448

NET CURRENT ASSETS

1,289,010

1,288,056

TOTAL ASSETS LESS CURRENT LIABILITIES

1,462,881

1,492,611

CREDITORS

Amounts falling due after more than one year

7

(29,304

)

(60,572

)

PROVISIONS FOR LIABILITIES

8

(43,468

)

(51,139

)

NET ASSETS

1,390,109

1,380,900

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

1,390,107

1,380,898

SHAREHOLDERS' FUNDS

1,390,109

1,380,900

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

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

The financial statements were approved by the director and authorised for issue on 23rd April 2026 and were signed by:

K E Kington - Director

1.	STATUTORY INFORMATION

Kington Process Systems 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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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 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.

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.

Government grants

Government grants are recognised at the point that they are receivable and there is reasonable assurance that the company will comply with the conditions attached to them. They are valued at the consideration received or to be received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1st January 2025

and 31st December 2025

333,323

302,736

636,059

DEPRECIATION

At 1st January 2025

289,465

142,039

431,504

Charge for year

6,579

24,105

30,684

At 31st December 2025

296,044

166,144

462,188

NET BOOK VALUE

At 31st December 2025

37,279

136,592

173,871

At 31st December 2024

43,858

160,697

204,555

The net book value of tangible fixed assets includes £ 107,426 (2024 - £ 126,384 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

380,910

586,337

Amounts owed by group undertakings

237,472

197,485

Other debtors

41,326

-

Directors' current accounts

-

980

VAT

70,927

86,382

730,635

871,184

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

31,268

29,251

Trade creditors

166,662

362,704

Tax

54,831

51,431

Social security and other taxes

8,426

6,872

Other creditors

724

7,206

Directors' current accounts

487

-

Accruals and deferred income

59,883

52,984

322,281

510,448

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

29,304

60,572

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

43,468

51,139

Deferred tax

£

Balance at 1st January 2025

51,139

Provided during year

(7,671

)

Balance at 31st December 2025

43,468

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025

2024

£

£

K E Kington

Balance outstanding at start of year

980

-

Amounts advanced

-

980

Amounts repaid

(980

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

980