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Registered number: 01298152
k l s (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
TaxAssist Accountants
Hereward Offices
Cherry Holt Road
Bourne
Lincolnshire
PE10 9LA
k l s (UK) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
k l s (UK) Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 01298152

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 180,761 |  | 117,707
|  |  | 180,761 |  | 117,707
CURRENT ASSETS
Stocks | 6 | 15,000 |  | 15,000 |
Debtors | 7 | 391,865 |  | 437,969 |
Cash at bank and in hand |  | 125,571 |  | 129,575 |
|  | 532,436 |  | 582,544 |
Creditors: Amounts Falling Due Within One Year | 8 | (69,749 ) |  | (132,062 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 462,687 |  | 450,482
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 643,448 |  | 568,189
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (15,397 ) |  | (26,045 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,706 ) |  | (12,706 )
NET ASSETS |  |  | 615,345 |  | 529,438
CAPITAL AND RESERVES
Called up share capital | 10 |  | 150 |  | 150
Profit and Loss Account |  |  | 615,195 |  | 529,288
SHAREHOLDERS' FUNDS |  |  | 615,345 |  | 529,438

Page 1
Page 2
k l s (UK) Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 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.
On behalf of the board

Mr Robert Kitchingman Director
28 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
k l s (UK) Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
k l s (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 01298152 . The registered office is C/O Taxassist Accountants, Cherry Holt Road, Bourne, PE10 9LA.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when all of the following conditons are satisfied:

- the company has transfered the significant risks and rewards of ownership to the buyer;
- the company retains neither continuing managerial involvement to the degree usually associated with ownership to the buyer;
- the amount of revenue can be measured reliably;
- it is probable that the company will receive the considerations due under the transaction; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfyed:

- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably: and
- the costs incurred and the costs to complete the contract can be measured reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by the management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a stright line or a reducing balance basis.
Depreciation is provided on the following basis:

Freehold | 2% straight line
Leasehold | 2% straight line
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 33% reducing balance

The assets' residual values, useful live and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.
Page 3
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k l s (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and atttribute overheads.
At each balance sheet date, stocks are assesed for impairement. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairement loss is recognised immediately in profit or loss.
2.6. Taxation
The tax expense for the year compromises current and defered tax. Tax is a recognised in the Statemment of Income and Retained Earnings, except that a charge attributable to an item of income and expense recognised in other comprehensice income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the comany operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the difference between the fair values of assets aquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and thr amount that wil lbe assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 16)
14 16
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 August 2024 | 9,875
As at 31 July 2025 | 9,875
Amortisation
As at 1 August 2024 | 9,875
As at 31 July 2025 | 9,875
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

Page 4
Page 5
k l s (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 74,100 | 52,468 | 133,504 | 37,500 | 297,572
Additions | - | - | 75,502 | 213 | 75,715
As at 31 July 2025 | 74,100 | 52,468 | 209,006 | 37,713 | 373,287
Depreciation
As at 1 August 2024 | 13,709 | 44,977 | 89,452 | 31,727 | 179,865
Provided during the period | 1,483 | 1,232 | 9,079 | 867 | 12,661
As at 31 July 2025 | 15,192 | 46,209 | 98,531 | 32,594 | 192,526
Net Book Value
As at 31 July 2025 | 58,908 | 6,259 | 110,475 | 5,119 | 180,761
As at 1 August 2024 | 60,391 | 7,491 | 44,052 | 5,773 | 117,707

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 15,000 |  | 15,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 121,026 |  | 168,357
Prepayments and accrued income | 13,698 |  | 13,698
Other debtors | 209,424 |  | 209,424
Director's loan account | 22,611 |  | 22,611
| 366,759 |  | 414,090
Due after more than one year
Corporation tax recoverable assets | 25,106 |  | 23,879
| 391,865 |  | 437,969

Page 5
Page 6
k l s (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (34,698 ) |  | 363
Corporation tax | 84,870 |  | 78,356
PAYE control account | 19,597 |  | 19,232
VAT control account | 24,754 |  | 28,308
Net wages | 29,297 |  | 27,455
Other creditors | (10,617 ) |  | 802
Accruals and deferred income | 2,546 |  | 2,546
Amounts owed to related parties | (46,000 ) |  | (25,000 )
| 69,749 |  | 132,062

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 15,397 |  | 26,045

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150 |  | 150

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Robert Kitchingman | 22,611 | - | - | - | 22,611

The above loan is unsecured, interest free and repayable on demand.
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