IRIS Accounts Production v26.1.10.61 06769534 Board of Directors Board of Directors 1.4.25 31.3.26 31.3.26 true false true false false false true false Fair value model Ordinary New A 1.00000 Ordinary New B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06769534 2025-03-31 06769534 2026-03-31 06769534 2025-04-01 2026-03-31 06769534 2024-03-31 06769534 2024-04-01 2025-03-31 06769534 2025-03-31 06769534 ns15:EnglandWales 2025-04-01 2026-03-31 06769534 ns14:PoundSterling 2025-04-01 2026-03-31 06769534 ns10:Director1 2025-04-01 2026-03-31 06769534 ns10:Director2 2025-04-01 2026-03-31 06769534 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06769534 ns10:SmallEntities 2025-04-01 2026-03-31 06769534 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06769534 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 06769534 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06769534 ns10:FullAccounts 2025-04-01 2026-03-31 06769534 1 2025-04-01 2026-03-31 06769534 ns10:OrdinaryShareClass3 2025-04-01 2026-03-31 06769534 ns10:OrdinaryShareClass4 2025-04-01 2026-03-31 06769534 ns10:CompanySecretary1 2025-04-01 2026-03-31 06769534 ns10:RegisteredOffice 2025-04-01 2026-03-31 06769534 ns5:CurrentFinancialInstruments 2026-03-31 06769534 ns5:CurrentFinancialInstruments 2025-03-31 06769534 ns5:Non-currentFinancialInstruments 2026-03-31 06769534 ns5:Non-currentFinancialInstruments 2025-03-31 06769534 ns5:ShareCapital 2026-03-31 06769534 ns5:ShareCapital 2025-03-31 06769534 ns5:SharePremium 2026-03-31 06769534 ns5:SharePremium 2025-03-31 06769534 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 06769534 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 06769534 ns5:NetGoodwill 2025-04-01 2026-03-31 06769534 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 06769534 ns5:NetGoodwill 2025-03-31 06769534 ns5:NetGoodwill 2026-03-31 06769534 ns5:NetGoodwill 2025-03-31 06769534 ns5:LandBuildings 2025-03-31 06769534 ns5:LeaseholdImprovements 2025-03-31 06769534 ns5:PlantMachinery 2025-03-31 06769534 ns5:LandBuildings 2025-04-01 2026-03-31 06769534 ns5:LeaseholdImprovements 2025-04-01 2026-03-31 06769534 ns5:PlantMachinery 2025-04-01 2026-03-31 06769534 ns5:LandBuildings 2026-03-31 06769534 ns5:LeaseholdImprovements 2026-03-31 06769534 ns5:PlantMachinery 2026-03-31 06769534 ns5:LandBuildings 2025-03-31 06769534 ns5:LeaseholdImprovements 2025-03-31 06769534 ns5:PlantMachinery 2025-03-31 06769534 ns5:FurnitureFittings 2025-03-31 06769534 ns5:MotorVehicles 2025-03-31 06769534 ns5:ComputerEquipment 2025-03-31 06769534 ns5:FurnitureFittings 2025-04-01 2026-03-31 06769534 ns5:MotorVehicles 2025-04-01 2026-03-31 06769534 ns5:ComputerEquipment 2025-04-01 2026-03-31 06769534 ns5:FurnitureFittings 2026-03-31 06769534 ns5:MotorVehicles 2026-03-31 06769534 ns5:ComputerEquipment 2026-03-31 06769534 ns5:FurnitureFittings 2025-03-31 06769534 ns5:MotorVehicles 2025-03-31 06769534 ns5:ComputerEquipment 2025-03-31 06769534 ns5:CostValuation 2025-03-31 06769534 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 06769534 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 06769534 ns5:WithinOneYear ns5:HirePurchaseContracts 2026-03-31 06769534 ns5:WithinOneYear ns5:HirePurchaseContracts 2025-03-31 06769534 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2026-03-31 06769534 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-03-31 06769534 ns5:HirePurchaseContracts 2026-03-31 06769534 ns5:HirePurchaseContracts 2025-03-31 06769534 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2026-03-31 06769534 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-03-31 06769534 ns5:WithinOneYear 2026-03-31 06769534 ns5:WithinOneYear 2025-03-31 06769534 ns5:BetweenOneFiveYears 2026-03-31 06769534 ns5:BetweenOneFiveYears 2025-03-31 06769534 ns5:AllPeriods 2026-03-31 06769534 ns5:AllPeriods 2025-03-31 06769534 ns5:Secured 2026-03-31 06769534 ns5:Secured 2025-03-31 06769534 ns10:OrdinaryShareClass3 2026-03-31 06769534 ns10:OrdinaryShareClass4 2026-03-31 06769534 2 ns10:Director2 2025-03-31 06769534 2 ns10:Director2 2024-03-31 06769534 2 ns10:Director2 2025-04-01 2026-03-31 06769534 2 ns10:Director2 2024-04-01 2025-03-31 06769534 2 ns10:Director2 2026-03-31 06769534 2 ns10:Director2 2025-03-31 06769534 ns10:Director1 1 2025-03-31 06769534 ns10:Director1 1 2024-03-31 06769534 ns10:Director1 1 2025-04-01 2026-03-31 06769534 ns10:Director1 1 2024-04-01 2025-03-31 06769534 ns10:Director1 1 2026-03-31 06769534 ns10:Director1 1 2025-03-31

REGISTERED NUMBER: 06769534 (England and Wales)

| Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| The Knight Shop International Limited |

The Knight Shop International Limited (Registered number: 06769534)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

The Knight Shop International Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | G Tunstall

| B Tunstall

| SECRETARY: | B Tunstall

| REGISTERED OFFICE: | 2A Mochdre Commerce Parc

| Ty Gwyn Road

| Mochdre

| Colwyn Bay

| Conwy

| LL28 5HX

| REGISTERED NUMBER: | 06769534 (England and Wales)

| ACCOUNTANTS: | DJH Business Advisers Ltd T/A SB&P

| Oriel House

| 2-8 Oriel Road

| Bootle

| L20 7EP

The Knight Shop International Limited (Registered number: 06769534)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 309,224 |  | 335,739 |  |

Investments | 6 | 10,000 |  | 10,000 |  |

Investment property | 7 | 232,808 |  | 232,808 |  |

552,032 |  | 578,547 |  |

CURRENT ASSETS

Stocks | 1,252,930 |  | 1,060,380 |  |

Debtors | 8 | 211,370 |  | 268,823 |  |

Cash at bank and in hand | 99,065 |  | 75,109 |  |

1,563,365 |  | 1,404,312 |  |

CREDITORS

Amounts falling due within one year | 9 | 458,957 |  | 410,696 |  |

NET CURRENT ASSETS | 1,104,408 |  | 993,616 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,656,440 |  | 1,572,163 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (209,782 | ) | (249,378 | ) |

PROVISIONS FOR LIABILITIES | (22,309 | ) | (9,442 | ) |

NET ASSETS | 1,424,349 |  | 1,313,343 |  |

CAPITAL AND RESERVES

Called up share capital | 13 | 280 |  | 280 |  |

Share premium | 9,900 |  | 9,900 |  |

Retained earnings | 1,414,169 |  | 1,303,163 |  |

SHAREHOLDERS' FUNDS | 1,424,349 |  | 1,313,343 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Knight Shop International Limited (Registered number: 06769534)

Balance Sheet - continued

31 March 2026

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 7 July 2026 and were signed on its behalf by:

G Tunstall - Director

B Tunstall - Director

The Knight Shop International Limited (Registered number: 06769534)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| The Knight Shop International 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 represents the value of goods sold during the period, net of VAT and trade discounts. Turnover is recognised when goods are physically delivered to the customer.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Goodwill - 10% straight line

| Freehold property - 2% straight line

| Investment to property - 10% on reducing balance

| Plant & machinery - 10% on reducing balance

| Fixtures & fittings - 10% on reducing balance

| Computer equipment - 10% on reducing balance

| Motor Vehicles - 25% on redusing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

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

The Knight Shop International Limited (Registered number: 06769534)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

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

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| 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.

| 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 (2025 - 19 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 80,000 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 80,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

The Knight Shop International Limited (Registered number: 06769534)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 April 2025 | 245,440 |  | 52,004 |  | 57,713 |  |

| Additions | - |  | - |  | - |  |

| At 31 March 2026 | 245,440 |  | 52,004 |  | 57,713 |  |

| DEPRECIATION

| At 1 April 2025 | 34,362 |  | 40,531 |  | 39,748 |  |

| Charge for year | 4,909 |  | 1,147 |  | 1,797 |  |

| At 31 March 2026 | 39,271 |  | 41,678 |  | 41,545 |  |

| NET BOOK VALUE

| At 31 March 2026 | 206,169 |  | 10,326 |  | 16,168 |  |

| At 31 March 2025 | 211,078 |  | 11,473 |  | 17,965 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2025 | 28,176 |  | 88,380 |  | 13,102 |  | 484,815 |  |

| Additions | - |  | - |  | 2,410 |  | 2,410 |  |

| At 31 March 2026 | 28,176 |  | 88,380 |  | 15,512 |  | 487,225 |  |

| DEPRECIATION

| At 1 April 2025 | 15,872 |  | 12,310 |  | 6,253 |  | 149,076 |  |

| Charge for year | 1,231 |  | 19,018 |  | 823 |  | 28,925 |  |

| At 31 March 2026 | 17,103 |  | 31,328 |  | 7,076 |  | 178,001 |  |

| NET BOOK VALUE

| At 31 March 2026 | 11,073 |  | 57,052 |  | 8,436 |  | 309,224 |  |

| At 31 March 2025 | 12,304 |  | 76,070 |  | 6,849 |  | 335,739 |  |

The Knight Shop International Limited (Registered number: 06769534)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 10,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 10,000 |  |

| At 31 March 2025 | 10,000 |  |

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 232,808 |  |

| NET BOOK VALUE

| At 31 March 2026 | 232,808 |  |

| At 31 March 2025 | 232,808 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 56,416 |  | 62,601 |  |

| Other debtors | 154,954 |  | 206,222 |  |

211,370 |  | 268,823 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans and overdrafts | 27,047 |  | 32,415 |  |

| Hire purchase contracts (see note 11) | 14,178 |  | 12,266 |  |

| Trade creditors | 45,875 |  | 67,003 |  |

| Taxation and social security | 323,201 |  | 251,373 |  |

| Other creditors | 48,656 |  | 47,639 |  |

458,957 |  | 410,696 |  |

The Knight Shop International Limited (Registered number: 06769534)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans | 165,918 |  | 191,765 |  |

| Hire purchase contracts (see note 11) | 43,864 |  | 57,613 |  |

209,782 |  | 249,378 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 69,210 |  | 92,945 |  |

11. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.3.26 |  | 31.3.25 |

£ | £ |

| Gross obligations repayable:

| Within one year | 19,123 |  | 17,952 |  |

| Between one and five years | 45,036 |  | 64,985 |  |

64,159 |  | 82,937 |  |

| Finance charges repayable:

| Within one year | 4,945 |  | 5,686 |  |

| Between one and five years | 1,172 |  | 7,372 |  |

6,117 |  | 13,058 |  |

| Net obligations repayable:

| Within one year | 14,178 |  | 12,266 |  |

| Between one and five years | 43,864 |  | 57,613 |  |

58,042 |  | 69,879 |  |

| Non-cancellable |

| operating leases |

| 31.3.26 |  | 31.3.25

£ | £ |

| Within one year | 11,462 |  | 9,552 |  |

| Between one and five years | 4,776 |  | 13,532 |  |

16,238 |  | 23,084 |  |

The Knight Shop International Limited (Registered number: 06769534)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

12. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans | 192,965 |  | 224,180 |  |

| Hire purchase contracts | 58,042 |  | 69,879 |  |

251,007 |  | 294,059 |  |

| HSBC Bank PLC has a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 143 | Ordinary New A | £1 | 143 |  | 143 |  |

| 137 | Ordinary New B | £1 | 137 |  | 137 |  |

280 |  | 280 |  |

14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

| 31.3.26 |  | 31.3.25

£ | £ |

| B Tunstall

| Balance outstanding at start of year | 120,005 |  | 130,839 |  |

| Amounts advanced | 194,310 |  | 225,693 |  |

| Amounts repaid | (231,632 | ) | (236,527 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 82,683 |  | 120,005 |  |

| G Tunstall

| Balance outstanding at start of year | 74,053 |  | 72,189 |  |

| Amounts advanced | 213,849 |  | 231,864 |  |

| Amounts repaid | (230,000 | ) | (230,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 57,902 |  | 74,053 |  |