REGISTERED NUMBER: 12140114 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

KBL Advisory Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mr R T Cole

Mr S E Kenny

REGISTERED OFFICE:

Stamford House

Northenden Road

Sale

Manchester

M33 2DH

REGISTERED NUMBER:

12140114 (England and Wales)

ACCOUNTANTS:

Langricks Limited

1 Swan Street

Wilmslow

Cheshire

SK9 1HF

FIXED ASSETS

Tangible assets

4

24,764

14,127

Investments

5

2

1

24,766

14,128

CURRENT ASSETS

Stocks

2,355,000

1,865,000

Debtors

6

632,118

616,504

Cash at bank

99,241

32,971

3,086,359

2,514,475

CREDITORS

Amounts falling due within one year

7

(470,738

)

(468,122

)

NET CURRENT ASSETS

2,615,621

2,046,353

TOTAL ASSETS LESS CURRENT LIABILITIES

2,640,387

2,060,481

CREDITORS

Amounts falling due after more than one year

8

(18,419

)

(24,322

)

PROVISIONS FOR LIABILITIES

(5,744

)

-

NET ASSETS

2,616,224

2,036,159

CAPITAL AND RESERVES

Called up share capital

114

114

Capital redemption reserve

(994

)

(994

)

Retained earnings

2,617,104

2,037,039

2,616,224

2,036,159

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr R T Cole - Director

1.	STATUTORY INFORMATION

KBL Advisory 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 etc

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

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

At 31 August 2025 the company had financial commitments arising from operating leases totalling £250.3k (2024: £29k). Of this total commitment, £98.5k is due in less than 12 months and the remaining £151.8k is due after more than 12 months.

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 23 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

27,974

Additions

20,251

At 31 August 2025

48,225

DEPRECIATION

At 1 September 2024

13,847

Charge for year

9,614

At 31 August 2025

23,461

NET BOOK VALUE

At 31 August 2025

24,764

At 31 August 2024

14,127

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

1

Additions

1

At 31 August 2025

2

NET BOOK VALUE

At 31 August 2025

2

At 31 August 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

380,370

390,669

Other debtors

251,748

225,835

632,118

616,504

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

6,383

6,291

Payments on account

18,552

-

Trade creditors

14,462

16,350

Taxation and social security

396,198

426,364

Other creditors

35,143

19,117

470,738

468,122

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

18,419

24,322

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KBL Advisory Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of KBL Advisory Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of KBL Advisory Limited and state those matters that we have agreed to state to the Board of Directors of KBL Advisory Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KBL Advisory Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that KBL Advisory Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of KBL Advisory Limited. You consider that KBL Advisory Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of KBL Advisory Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Langricks Limited

1 Swan Street

Wilmslow

Cheshire

SK9 1HF

29 May 2026