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Registration number: 03798190

KINGSNORTH INTERNATIONAL LIMITED
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

KINGSNORTH INTERNATIONAL LIMITED

Contents

Company Information | 1
Directors' Report | 2
Profit and Loss Account | 3
Statement of Comprehensive Income | 4
Balance Sheet | 5
Statement of Changes in Equity | 6
Notes to the Unaudited Financial Statements | 7 to 10

KINGSNORTH INTERNATIONAL LIMITED

Company Information

Directors | Woodford Directors Limited Ms Andreea Ecaterina Mocanu

Registered office | 3 The Shrubberies George Lane London E18 1BD

Accountants | ACCOUNTING 2 TREND LTD 3 The Shrubberies George Lane London E18 1BD

KINGSNORTH INTERNATIONAL LIMITED

Directors' Report for the Year Ended 31 December 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors of the company

The directors who held office during the year were as follows:

Woodford Directors Limited

Ms Andreea Ecaterina Mocanu

Principal activity

The principal activity of the company is that of an investment holding company.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 8 July 2026 and signed on its behalf by:

......................................... Ms Andreea Ecaterina Mocanu Director

KINGSNORTH INTERNATIONAL LIMITED

Profit and Loss Account for the Year Ended 31 December 2025

| Note | 2025 € | 2024 €
Turnover |  | - | -
Gross profit/(loss) |  | - | -
Administrative expenses |  | (355) | (10,648)
Operating loss |  | (355) | (10,648)
(Loss)/gain on financial assets at fair value through profit and loss |  | (33,087) | 42,231
Other interest receivable and similar income |  | 14,853 | 16,796
Interest payable and similar expenses |  | (4,757) | (4,745)
|  | (22,991) | 54,282
(Loss)/profit before tax |  | (23,346) | 43,634
Tax on (loss)/profit |  | - | (8,290)
(Loss)/profit for the financial year |  | (23,346) | 35,344

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

KINGSNORTH INTERNATIONAL LIMITED

Statement of Comprehensive Income for the Year Ended 31 December 2025

| 2025 € | 2024 €
(Loss)/profit for the year | (23,346) | 35,344
Total comprehensive income for the year | (23,346) | 35,344

KINGSNORTH INTERNATIONAL LIMITED

(Registration number: 03798190)
Balance Sheet as at 31 December 2025

| Note | 2025 € | 2024 €
Fixed assets |  |  |
Other financial assets | 4 | 581,770 | 781,476
Current assets |  |  |
Debtors | 5 | 9,657 | 10,918
Cash at bank and in hand |  | 888,607 | 710,072
|  | 898,264 | 720,990
Creditors: Amounts falling due within one year | 6 | (73,842) | (72,928)
Net current assets |  | 824,422 | 648,062
Net assets |  | 1,406,192 | 1,429,538
Capital and reserves |  |  |
Called up share capital | 7 | 21,527 | 21,527
Share premium reserve |  | 1,300,000 | 1,300,000
Retained earnings |  | 84,665 | 108,011
Shareholders' funds |  | 1,406,192 | 1,429,538

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 8 July 2026 and signed on its behalf by:

......................................... Ms Andreea Ecaterina Mocanu Director

KINGSNORTH INTERNATIONAL LIMITED

Statement of Changes in Equity for the Year Ended 31 December 2025

| Share capital € | Share premium € | Profit and loss account € | Total €
At 1 January 2025 | 21,527 | 1,300,000 | 108,011 | 1,429,538
Loss for the year | - | - | (23,346) | (23,346)
Total comprehensive income | - | - | (23,346) | (23,346)
At 31 December 2025 | 21,527 | 1,300,000 | 84,665 | 1,406,192

| Share capital € | Share premium € | Retained earnings € | Total €
At 1 January 2024 | 21,527 | 1,300,000 | 72,667 | 1,394,194
Profit for the year | - | - | 35,344 | 35,344
At 31 December 2024 | 21,527 | 1,300,000 | 108,011 | 1,429,538

KINGSNORTH INTERNATIONAL LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
3 The Shrubberies
George Lane
London
E18 1BD
United Kingdom

These financial statements were authorised for issue by the Board on 8 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

KINGSNORTH INTERNATIONAL LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

KINGSNORTH INTERNATIONAL LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss € | Total €
Non-current financial assets
Cost or valuation
At 1 January 2025 | 781,477 | 781,477
Fair value adjustments | (33,087) | (33,087)
Additions | 1,507,930 | 1,507,930
Disposals | (1,674,550) | (1,674,550)
At 31 December 2025 | 581,770 | 581,770
Impairment
Carrying amount
At 31 December 2025 | 581,770 | 581,770

5 | Debtors

Current | 2025 € | 2024 €
Other debtors | 9,657 | 10,918
| 9,657 | 10,918

6 | Creditors

Creditors: amounts falling due within one year

| 2025 € | 2024 €
Due within one year |  |
Taxation and social security | - | 8,290
Other creditors | 73,842 | 64,638
| 73,842 | 72,928

7 | Share capital

Allotted, called up and fully paid shares

KINGSNORTH INTERNATIONAL LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

| 2025 | 2024
| No. | € | No. | €
Ordinary shares of £1 each | 17,109 | 21,527 | 17,109 | 21,527

8 | Related party transactions

Loans from related parties

2025 | Other related parties € | Total €
At start of period | 64,638 | 64,638
Advanced | 9,204 | 9,204
At end of period | 73,842 | 73,842

2024 | Other related parties € | Total €
At start of period | 61,582 | 61,582
Advanced | 3,056 | 3,056
At end of period | 64,638 | 64,638

Terms of loans from related parties

Shareholder's loan, interest free with no specified repayment date.