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COMPANY REGISTRATION NUMBER: SC719290

KMO SERVICES LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 January 2026

KMO SERVICES LTD

FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

Contents | Page

Officers and professional advisers | 1

Report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of financial position and the notes to the financial statements | 3

KMO SERVICES LTD

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors | Mrs E Murray
| Mr K J Murray

Registered office | 3 Maud View
| Buckie
| AB56 1LW

Accountants | Ritsons
| Chartered accountants
| 26-30 Marine Place
| Buckie
| Moray
| AB56 1UT

KMO SERVICES LTD

REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KMO SERVICES LTD

YEAR ENDED 31 JANUARY 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KMO Services Ltd for the year ended 31 January 2026, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of KMO Services Ltd, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of KMO Services Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KMO Services Ltd and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that KMO Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of KMO Services Ltd. You consider that KMO Services Ltd 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 financial statements of KMO Services Ltd. 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 statutory financial statements.
Ritsons Chartered accountants
26-30 Marine Place Buckie Moray AB56 1UT
23 July 2026

KMO SERVICES LTD

STATEMENT OF FINANCIAL POSITION

31 January 2026

| 2026 | 2025
| £ | £
Fixed assets | 4,608 | 4,587
| ------- | -------

Current assets | 24,917 | 13,879

Creditors: amounts falling due within one year | 24,985 | 17,461
| -------- | --------
NET CURRENT LIABILITIES | ( 68) | ( 3,582)
| ------- | -------
TOTAL ASSETS LESS CURRENT LIABILITIES | 4,540 | 1,005

Accruals and deferred income | 1,000 | 1,000
| ------- | -------
| 3,540 | 5
| ------- | -------

Capital and reserves | 3,540 | 5
| ------- | ----

Notes to the financial statements
1. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
2. Directors' advances, credits and guarantees
As at 31 January 2025, the director owed the company £880 (2025: the director owed the company £2,068) by way of a directors loan account.
For the year ending 31 January 2026 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

Mrs E Murray | Mr K J Murray
Director | Director

Company registration number: SC719290
The company is a private company limited by shares, registered in Scotland.