KKM Piping Design Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of KKM Piping Design Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KKM Piping Design Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of KKM Piping Design Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of KKM Piping Design Limited and state those matters that we have agreed to state to the director of KKM Piping Design Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KKM Piping Design Limited and its director as a body for our work or for this report.

It is your duty to ensure that KKM Piping Design Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of KKM Piping Design Limited . You consider that KKM Piping Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of KKM Piping Design Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

7 July 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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KKM Piping Design Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC321437

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		180		354

			180		354
CURRENT ASSETS
Debtors	5	362		363
Cash at bank and in hand		97,434		103,991

		97,796		104,354
Creditors: Amounts Falling Due Within One Year	6	(2,004 )		(1,857 )

NET CURRENT ASSETS (LIABILITIES)			95,792		102,497

TOTAL ASSETS LESS CURRENT LIABILITIES			95,972		102,851

NET ASSETS			95,972		102,851

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			95,971		102,850

SHAREHOLDERS' FUNDS			95,972		102,851

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KKM Piping Design 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements were approved by the board of directors on 6 July 2026 and were signed on its behalf by:

K Murray

Director

The notes on pages 4 to 5 form part of these financial statements.

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KKM Piping Design Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

KKM Piping Design Limited is a private company, limited by shares, incorporated in Scotland, registered number SC321437 . The registered office is 11 Damask Crescent, Newmachar, Aberdeen, AB21 0NG.

The presentation currency of the financial statements is the Pound Sterling (£).

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. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

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:

Fixtures & Fittings	25% on cost
Computer Equipment	33% on cost

2.3. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.5. 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.

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KKM Piping Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

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

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	261	529	790

As at 31 March 2026	261	529	790

Depreciation
As at 1 April 2025	261	175	436
Provided during the period	-	174	174

As at 31 March 2026	261	349	610

Net Book Value
As at 31 March 2026	-	180	180

As at 1 April 2025	-	354	354

5. Debtors

	2026	2025
	£	£
Due within one year
VAT	35	35
Other taxes and social security	327	328

	362	363

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	750	845
Director's loan account	1,254	1,012

	2,004	1,857

7. Directors Advances, Credits and Guarantees

Included within Creditors is the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Kevin Murray	(1,012 )	570	(812 )	-	(1,254 )

The above loan is interest free and has no fixed repayment terms.

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