Knightsbridge Vending Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 02792666

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		206,368		219,360

			206,368		219,360
CURRENT ASSETS
Stocks	6	7,774		11,239
Debtors	7	42,485		45,698
Cash at bank and in hand		26,380		12,856

		76,639		69,793
Creditors: Amounts Falling Due Within One Year	8	(196,640 )		(177,021 )

NET CURRENT ASSETS (LIABILITIES)			(120,001 )		(107,228 )

TOTAL ASSETS LESS CURRENT LIABILITIES			86,367		112,132

Creditors: Amounts Falling Due After More Than One Year	9		-		(8,334 )

NET ASSETS			86,367		103,798

CAPITAL AND RESERVES
Called up share capital	10		26		26
Profit and Loss Account			86,341		103,772

SHAREHOLDERS' FUNDS			86,367		103,798

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Knightsbridge Vending Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 Profit and Loss Account.

On behalf of the board

Mr Paul Knights

Director

11/05/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Knightsbridge Vending Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02792666 . The registered office is The City Works 18 Norbury Court, Welcomb Street, Openshaw, Manchester, M11 2NB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on the basis of the going concern assumption, which assumes that the Company will continue to operate in the foreseeable future. While the Company is currently experiencing significant cash flow challenges since COVID and the industry changes due to this, management has taken steps to address these issues, including reviewing operating locations and pricing and believes that the Company has the ability to continue operating as 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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Reducing balance - 1%
Plant & Machinery	Reducing balance - 25%
Motor Vehicles	Reducing balance - 25%
Fixtures & Fittings	Reducing balance - 25%
Computer Equipment	Straight line - 3 yrs

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

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Knightsbridge Vending Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 12)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	22,200

As at 31 December 2025	22,200

Amortisation
As at 1 January 2025	22,200

As at 31 December 2025	22,200

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2025	163,793	649,108	10,995	45,056
Additions	-	9,514	-	299

As at 31 December 2025	163,793	658,622	10,995	45,355

Depreciation
As at 1 January 2025	25,525	572,071	7,516	44,889
Provided during the period	1,383	20,358	870	54

As at 31 December 2025	26,908	592,429	8,386	44,943

Net Book Value
As at 31 December 2025	136,885	66,193	2,609	412

As at 1 January 2025	138,268	77,037	3,479	167

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Knightsbridge Vending Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2025	421	869,373
Additions	-	9,813

As at 31 December 2025	421	879,186

Depreciation
As at 1 January 2025	12	650,013
Provided during the period	140	22,805

As at 31 December 2025	152	672,818

Net Book Value
As at 31 December 2025	269	206,368

As at 1 January 2025	409	219,360

6. Stocks

	2025	2024
	£	£
Stock	7,774	11,239

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	41,648	33,973
Other debtors	837	11,725

	42,485	45,698

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	54,293	60,223
Other creditors	37,007	45,506
Taxation and social security	105,340	71,292

	196,640	177,021

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	-	8,334

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Knightsbridge Vending Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	26	26

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