Kpms Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06865539

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,897		9,197

			6,897		9,197
CURRENT ASSETS
Stocks	5	27,000		27,000
Debtors	6	4,340		23,882
Cash at bank and in hand		157,562		83,495

		188,902		134,377
Creditors: Amounts Falling Due Within One Year	7	(163,026 )		(179,662 )

NET CURRENT ASSETS (LIABILITIES)			25,876		(45,285 )

TOTAL ASSETS LESS CURRENT LIABILITIES			32,773		(36,088 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,311 )		(1,748 )

NET ASSETS/(LIABILITIES)			31,462		(37,836 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			31,461		(37,837 )

SHAREHOLDERS' FUNDS			31,462		(37,836)

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Kpms Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 K Scott

Director

04/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kpms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06865539 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. 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:

Motor Vehicles	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

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

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.6. 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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Kpms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	62,305	4,413	66,718

As at 31 March 2026	62,305	4,413	66,718

Depreciation
As at 1 April 2025	53,535	3,986	57,521
Provided during the period	2,193	107	2,300

As at 31 March 2026	55,728	4,093	59,821

Net Book Value
As at 31 March 2026	6,577	320	6,897

As at 1 April 2025	8,770	427	9,197

5. Stocks

	2026	2025
	£	£
Stock	27,000	27,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	3,173
Other debtors	4,340	20,709

	4,340	23,882

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	3,121
Other creditors	137,118	169,994
Taxation and social security	25,908	6,547

	163,026	179,662

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	1,748	1,748
Utilised	(437 )	(437)

Balance at 31 March 2026	1,311	1,311

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Kpms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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