REGISTERED NUMBER: 09169404 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

KTM ELECTRICAL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Z Wesley-Cook

REGISTERED OFFICE:

2 Holdon Croft

Rosliston

Swadlincote

Derbyshire

DE12 8JR

REGISTERED NUMBER:

09169404 (England and Wales)

ACCOUNTANTS:

Philip Barnes & Co Limited

Chartered Accountants

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Tangible assets

4

10,103

52,149

CURRENT ASSETS

Stocks

1,433

1,210

Debtors

5

2,766

17,212

Cash at bank and in hand

62,345

88,341

66,544

106,763

CREDITORS

Amounts falling due within one year

6

26,176

43,029

NET CURRENT ASSETS

40,368

63,734

TOTAL ASSETS LESS CURRENT LIABILITIES

50,471

115,883

CREDITORS

Amounts falling due after more than one year

7

(9,946

)

(38,407

)

PROVISIONS FOR LIABILITIES

(1,900

)

(9,900

)

NET ASSETS

38,625

67,576

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

38,525

67,476

SHAREHOLDERS' FUNDS

38,625

67,576

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

Mr Z Wesley-Cook - Director

1.	STATUTORY INFORMATION

KTM Electrical Services 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.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

Turnover

Turnover represents revenue recognised by the company in respect of goods & services supplied during the period, excluding value added tax.

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

-

25% reducing balance

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% 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 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.

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.

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

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

7,604

793

62,876

8,128

79,401

Additions

-

-

1,205

1,840

3,045

Disposals

(910

)

(288

)

(42,080

)

(920

)

(44,198

)

At 31 August 2025

6,694

505

22,001

9,048

38,248

DEPRECIATION

At 1 September 2024

3,004

614

18,824

4,810

27,252

Charge for year

1,046

16

916

922

2,900

Eliminated on disposal

(494

)

(173

)

(635

)

(705

)

(2,007

)

At 31 August 2025

3,556

457

19,105

5,027

28,145

NET BOOK VALUE

At 31 August 2025

3,138

48

2,896

4,021

10,103

At 31 August 2024

4,600

179

44,052

3,318

52,149

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,189

7,184

Other debtors

1,577

10,028

2,766

17,212

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,530

2,530

Hire purchase contracts

-

1,164

Trade creditors

3,679

2,704

Taxation and social security

14,195

6,228

Other creditors

5,772

30,403

26,176

43,029

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

9,946

12,409

Hire purchase contracts

-

25,998

9,946

38,407

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100