REGISTERED NUMBER: 05930246 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

KSF Global Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr Y Wang

Mrs D Zhao

REGISTERED OFFICE:

Unit D2

Beauchamp Business Park

Wistow Road

Kibworth Harcourt

Leicestershire

LE8 0YE

REGISTERED NUMBER:

05930246 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

26,545

4,192

CURRENT ASSETS

Debtors

5

590,696

547,715

Cash at bank

2,751,770

2,414,181

3,342,466

2,961,896

CREDITORS

Amounts falling due within one year

6

(3,054,039

)

(2,670,945

)

NET CURRENT ASSETS

288,427

290,951

TOTAL ASSETS LESS CURRENT LIABILITIES

314,972

295,143

PROVISIONS FOR LIABILITIES

(1,966

)

-

NET ASSETS

313,006

295,143

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

312,906

295,043

SHAREHOLDERS' FUNDS

313,006

295,143

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr Y Wang - Director

1.	STATUTORY INFORMATION

KSF Global Ltd 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.

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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

442

10,368

40,599

51,409

Additions

-

30,764

1,719

32,483

At 31 August 2025

442

41,132

42,318

83,892

DEPRECIATION

At 1 September 2024

221

10,225

36,771

47,217

Charge for year

110

7,834

2,186

10,130

At 31 August 2025

331

18,059

38,957

57,347

NET BOOK VALUE

At 31 August 2025

111

23,073

3,361

26,545

At 31 August 2024

221

143

3,828

4,192

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

587,409

519,582

Other debtors

3,287

28,133

590,696

547,715

Other debtors includes prepayments and accrued income of £Nil (2024: £4,347).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

2,464,103

2,076,568

Taxation and social security

139,871

72,576

Other creditors

450,065

521,801

3,054,039

2,670,945

Other creditors includes accruals and deferred income of £198,538 (2024: £198,538).