REGISTERED NUMBER: NI635963 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

KES Group Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C McCrossan

Mr M Maguire

Mr D Loughran

Mr M Loughran

REGISTERED OFFICE:

Strabane Business Park

Melmount Road

STRABANE

Co. Tyrone

BT82 9GU

REGISTERED NUMBER:

NI635963 (Northern Ireland)

ACCOUNTANTS:

Gildernew & Co Ltd

Six Northland Row

DUNGANNON

Co. Tyrone

BT71 6AW

FIXED ASSETS

Investments

4

2,500,001

2,500,001

CURRENT ASSETS

Debtors

5

10,370,683

5,545,383

Cash at bank

374,884

194,639

10,745,567

5,740,022

CREDITORS

Amounts falling due within one year

6

9,991,299

4,991,825

NET CURRENT ASSETS

754,268

748,197

TOTAL ASSETS LESS CURRENT LIABILITIES

3,254,269

3,248,198

CAPITAL AND RESERVES

Called up share capital

3

3

Share premium

2,499,999

2,499,999

Retained earnings

754,267

748,196

3,254,269

3,248,198

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 24 June 2026 and were signed on its behalf by:

Mr C McCrossan - Director

1.	STATUTORY INFORMATION

KES Group Holdings Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Preparation of consolidated financial statements

The financial statements contain information about KES Group Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

and 30 September 2025

2,500,001

NET BOOK VALUE

At 30 September 2025

2,500,001

At 30 September 2024

2,500,001

Investments are held at cost less provision for any permanent impairment in value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

10,370,683

5,545,383

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

526

Other creditors

9,991,299

4,991,299

9,991,299

4,991,825

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Other related party transactions

At 1 October 2024

Loan advances / (repayments

)

At 30 September 2025

£

£

£

Debtors

Related party under common influence from directors

-

-

-

Creditors

Related party under common influence from directors

4,990,299

5,000,000

9,990,299

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Conor McCrossan and LCC Asset Holdings Ltd by vitrue of their shareholding in the group.