REGISTERED NUMBER: 10927470 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

KTEC Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr L Smith

REGISTERED OFFICE:

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

REGISTERED NUMBER:

10927470 (England and Wales)

ACCOUNTANTS:

Field & Co LLP

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

FIXED ASSETS

Tangible assets

4

1,370

1,916

CURRENT ASSETS

Debtors

5

138,551

36,402

Cash at bank

15,588

468

154,139

36,870

CREDITORS

Amounts falling due within one year

6

110,163

30,638

NET CURRENT ASSETS

43,976

6,232

TOTAL ASSETS LESS CURRENT LIABILITIES

45,346

8,148

PROVISIONS FOR LIABILITIES

7

336

376

NET ASSETS

45,010

7,772

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

45,009

7,771

SHAREHOLDERS' FUNDS

45,010

7,772

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

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

The financial statements were approved by the director and authorised for issue on 25th May 2026 and were signed by:

Mr L Smith - Director

1.	STATUTORY INFORMATION

KTEC 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.

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.

Plant and machinery

-

Straight line over 4 years

Computer equipment

-

20% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st September 2024

and 31st August 2025

1,270

3,921

5,191

DEPRECIATION

At 1st September 2024

1,066

2,209

3,275

Charge for year

204

342

546

At 31st August 2025

1,270

2,551

3,821

NET BOOK VALUE

At 31st August 2025

-

1,370

1,370

At 31st August 2024

204

1,712

1,916

No fixed assets are subject to finance leases or hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

108,991

23,433

Other debtors

29,560

12,969

138,551

36,402

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade creditors

30,791

7,845

Taxation and social security

63,779

17,534

Other creditors

15,593

5,259

110,163

30,638

7.	PROVISIONS FOR LIABILITIES

31/8/25

31/8/24

£

£

Deferred tax

336

376

Deferred

tax

£

Balance at 1st September 2024

376

Provided during year

(40

)

Balance at 31st August 2025

336

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/8/25

31/8/24

value:

£

£

1

Ordinary Share

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1st September 2024

7,771

Profit for the year

143,783

Dividends

(106,545

)

At 31st August 2025

45,009

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr L Smith.