KI COMMERCIAL SERVICES LIMITED

KI COMMERCIAL SERVICES LIMITED
Contents Page
For the year ended 31 August 2025

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

KI COMMERCIAL SERVICES LIMITED
Company Information
For the year ended 31 August 2025

Director	Kiran SHARMA
Registered Number	09752397
Registered Office	20 BRANDLING COURT TYNE AND WEAR NE34 8PA
Accountants	DJP Accountancy Limited 78 Lumley Avenue South Shields NE34 7DL

1

KI COMMERCIAL SERVICES LIMITED
Director's Report
For the year ended 31 August 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 August 2025.

Principal activities

Principal activity of the company during the financial year was of Quantity Surveying Services

Director

The director who served the company throughout the year was as follows:

Kiran SHARMA

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Kiran SHARMA
Director

Date approved: 12 May 2026

2

KI COMMERCIAL SERVICES LIMITED Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. DJP Accountancy Limited 31 August 2025 .................................................... DJP Accountancy Limited 78 Lumley Avenue South Shields NE34 7DL 12 May 2026 3

KI COMMERCIAL SERVICES LIMITED
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
DJP Accountancy Limited
31 August 2025

....................................................

DJP Accountancy Limited
78 Lumley Avenue

South Shields
NE34 7DL
12 May 2026

3

KI COMMERCIAL SERVICES LIMITED
Income Statement
For the year ended 31 August 2025

	2025 £	2024 £
Turnover	131,865	128,676
Cost of sales	(1,000)	(13,838)
Gross profit	130,865	114,838
Selling and distribution costs	0	(1,321)
Administrative expenses	(49,399)	(38,393)
Other operating expenses	(1,930)	(2,220)
Operating profit	79,536	72,904
Profit/(Loss) on ordinary activities before taxation	79,536	72,904
Tax on profit on ordinary activities	(10,868)	(18,494)
Profit/(Loss) for the financial year	68,668	54,410

4

KI COMMERCIAL SERVICES LIMITED
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	86,657	55,351
Investments	4	30,000	0
		116,657	55,351
Current assets
Debtors	5	0	2,000
Cash at bank and in hand		60,366	106,544
		60,366	108,544
Creditors: amount falling due within one year	6	(10,866)	(25,236)
Net current assets		49,500	83,308

Total assets less current liabilities		166,157	138,659
Net assets		166,157	138,659

Capital and reserves
Called up share capital		160	160
Profit and loss account		165,997	138,499
Shareholders' funds		166,157	138,659

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 12 May 2026 and were signed by:

-------------------------------
Kiran SHARMA
Director

5

KI COMMERCIAL SERVICES LIMITED
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 September 2023	160	100,613	100,773
Profit for the year		54,410	54,410
Total comprehensive income for the year	-	54,410	54,410
Dividends		(16,524)	(16,524)
Total investments by and distributions to owners	-	(16,524)	(16,524)
At 31 August 2024	160	138,499	138,659
At 01 September 2024	160	138,499	138,659
Profit for the year		68,668	68,668
Total comprehensive income for the year	-	68,668	68,668
Dividends		(41,170)	(41,170)
Total investments by and distributions to owners	-	(41,170)	(41,170)
At 31 August 2025	160	165,997	166,157

6

KI COMMERCIAL SERVICES LIMITED
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

KI COMMERCIAL SERVICES LIMITED is a private company, limited by shares, registered in , registration number 09752397, registration address 20 BRANDLING COURT, TYNE AND WEAR, NE34 8PA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20 Reducing Balance
Fixtures and Fittings	20 Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 September 2024	73,826	10,403	84,229
Additions	35,319	10,315	45,634
Disposals	-	-	-
At 31 August 2025	109,145	20,718	129,863
Depreciation
At 01 September 2024	23,094	5,784	28,878
Charge for year	11,999	2,329	14,328
On disposals	-	-	-
At 31 August 2025	35,093	8,113	43,206
Net book values
Closing balance as at 31 August 2025	74,052	12,605	86,657
Opening balance as at 01 September 2024	50,732	4,619	55,351

4.

Investments

Cost	Loans to participating interests	Total
	£	£
At 01 September 2024	-	-
Additions	30,000	30,000
Disposals	-	-
At 31 August 2025	30,000	30,000

5.

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	0		2,000
	0		2,000

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	(2)	263
Corporation Tax	10,868	18,494
VAT	0	6,479
	10,866	25,236

7


Registered Number: 09752397

KI COMMERCIAL SERVICES LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025