REGISTERED NUMBER: 10740929 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

K & S LINENS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Shapoor

REGISTERED OFFICE:

27 Aldersey Gardens

Barking

Essex

IG11 9UG

REGISTERED NUMBER:

10740929 (England and Wales)

ACCOUNTANTS:

Jeffrey Hoong, FCCA

Hoong & Company

7 Lorian Close

London

N12 7DW

FIXED ASSETS

Tangible assets

4

950,988

952,580

CURRENT ASSETS

Stocks

5

550,000

380,620

Debtors

6

-

5,245

Cash at bank

37,263

24,304

587,263

410,169

CREDITORS

Amounts falling due within one year

7

568,295

384,259

NET CURRENT ASSETS

18,968

25,910

TOTAL ASSETS LESS CURRENT LIABILITIES

969,956

978,490

CREDITORS

Amounts falling due after more than one year

8

841,587

865,085

NET ASSETS

128,369

113,405

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

10

128,359

113,395

SHAREHOLDERS' FUNDS

128,369

113,405

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

S Shapoor - Director

1.	STATUTORY INFORMATION

K & S Linens 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 the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 February 2025

903,000

79,943

982,943

Additions

-

6,877

6,877

At 31 January 2026

903,000

86,820

989,820

DEPRECIATION

At 1 February 2025

-

30,363

30,363

Charge for year

-

8,469

8,469

At 31 January 2026

-

38,832

38,832

NET BOOK VALUE

At 31 January 2026

903,000

47,988

950,988

At 31 January 2025

903,000

49,580

952,580

5.

STOCKS

31.1.26

31.1.25

£

£

Stocks

550,000

380,620

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

-

5,245

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

63,790

62,290

Trade creditors

53,343

19,224

Tax

1,965

-

Social security and other taxes

119

81

VAT

17,404

17,984

Director's loan account

273,308

279,680

Other creditors

153,220

-

Pension contributions payable

146

-

Accrued expenses

5,000

5,000

568,295

384,259

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans - 2-5 years

841,587

865,085

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

10

Ordinary

£1

10

10

10.

RESERVES

Retained

earnings

£

At 1 February 2025

113,395

Profit for the year

14,964

At 31 January 2026

128,359