REGISTERED NUMBER: 11071376 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

KGSH Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Gurdeep Kaur Gora

Mr Karmjit Singh

REGISTERED OFFICE:

Algoa House

Western Road

Hagley

DY9 0HZ

REGISTERED NUMBER:

11071376 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Property, plant and equipment

4

424,176

458,714

CURRENT ASSETS

Debtors

5

1,352

3,289

Cash at bank and in hand

21,591

16,287

22,943

19,576

CREDITORS

Amounts falling due within one year

6

7,104

4,475

NET CURRENT ASSETS

15,839

15,101

TOTAL ASSETS LESS CURRENT LIABILITIES

440,015

473,815

CREDITORS

Amounts falling due after more than one year

7

410,295

439,798

NET ASSETS

29,720

34,017

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

29,620

33,917

SHAREHOLDERS' FUNDS

29,720

34,017

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 9 June 2026 and were signed on its behalf by:

Mr Karmjit Singh - Director

1.	STATUTORY INFORMATION

KGSH 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

Revenue 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

-

15% on reducing balance

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

419,964

60,860

480,824

Disposals

-

(55,030

)

(55,030

)

At 30 November 2025

419,964

5,830

425,794

DEPRECIATION

At 1 December 2024

-

22,110

22,110

Charge for year

-

1,587

1,587

Eliminated on disposal

-

(22,079

)

(22,079

)

At 30 November 2025

-

1,618

1,618

NET BOOK VALUE

At 30 November 2025

419,964

4,212

424,176

At 30 November 2024

419,964

38,750

458,714

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

60

3,289

Other debtors

1,292

-

1,352

3,289

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

2,029

-

Other creditors

5,075

4,475

7,104

4,475

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

87,600

87,600

Hire purchase contracts

-

22,863

Other creditors

322,695

329,335

410,295

439,798

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinery

1

100

100