KNSI Aviation Engineering Limited

	Page
Company Information	1
Accountant's Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—8

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Accountant's Report

For The Year Ended 31 January 2026

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of KNSI Aviation Engineering Limited for the year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of KNSI Aviation Engineering Limited for the year ended 31 January 2026 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of KNSI Aviation Engineering Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of KNSI Aviation Engineering Limited and state those matters that we have agreed to state to the directors of KNSI Aviation Engineering Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KNSI Aviation Engineering Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that KNSI Aviation Engineering 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 KNSI Aviation Engineering Limited . You consider that KNSI Aviation Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of KNSI Aviation Engineering 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.

02/07/2026

BBK Partnership

Chartered Accountants

1 Beauchamp Court, 10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

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KNSI Aviation Engineering Limited

Statement of Financial Position

As At 31 January 2026

Statement of Financial Position

Registered number: 08831479

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		359,360		392,301
Investments	5		569,714		569,714

			929,074		962,015
CURRENT ASSETS
Stocks	6	42,612		53,448
Debtors	7	201,217		304,506
Cash at bank and in hand		1,400,074		312,270

		1,643,903		670,224
Creditors: Amounts Falling Due Within One Year	8	(411,979 )		(301,133 )

NET CURRENT ASSETS (LIABILITIES)			1,231,924		369,091

TOTAL ASSETS LESS CURRENT LIABILITIES			2,160,998		1,331,106

NET ASSETS			2,160,998		1,331,106

CAPITAL AND RESERVES
Called up share capital	10		100		100
Income Statement			2,160,898		1,331,006

SHAREHOLDERS' FUNDS			2,160,998		1,331,106

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KNSI Aviation Engineering Limited

Statement of Financial Position (continued)

As At 31 January 2026

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement.

On behalf of the board

Mr S Obeysekara

Director

02/07/2026

The notes on pages 5 to 8 form part of these financial statements.

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KNSI Aviation Engineering Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

KNSI Aviation Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08831479 . The registered office is Unit C7, Thorley Fields Business Park, Wood Street, Bishop'S Stortford, CM23 4TR.

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 the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

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:

Leasehold	10%
Plant & Machinery	20%
Computer Equipment	20%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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KNSI Aviation Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2025: 14)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	303,818	52,301	144,091	500,210
Additions	-	266	18,331	18,597
Disposals	(2,000 )	-	-	(2,000 )

As at 31 January 2026	301,818	52,567	162,422	516,807

Depreciation
As at 1 February 2025	5,064	19,780	83,065	107,909
Provided during the period	30,181	6,531	12,826	49,538

As at 31 January 2026	35,245	26,311	95,891	157,447

...CONTINUED

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KNSI Aviation Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	266,573	26,256	66,531	359,360

As at 1 February 2025	298,754	32,521	61,026	392,301

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 February 2025	569,714

As at 31 January 2026	569,714

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	569,714

As at 1 February 2025	569,714

6. Stocks

	2026	2025
	£	£
Finished goods	42,612	53,448

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	127,211	250,585
Amounts owed by group undertakings	12,883	12,883
Other debtors	61,123	41,038

	201,217	304,506

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KNSI Aviation Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	84,323	103,139
Corporation tax	287,941	2,504
VAT	36,276	-
Pension Liability	3,439	3,515
HSBC PLC Loan	-	179,969
Accrued expenses	-	12,006

	411,979	301,133

9. Provisions for Liabilities

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Dividends

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Directors	Mr S Obeysekara
	Mr K Obeysekara

Company Number	08831479

Registered Office	Unit C7
	Thorley Fields Business Park
	Wood Street
	Bishop'S Stortford
	CM23 4TR

Accountants	BBK Partnership
	Chartered Accountants
	1 Beauchamp Court, 10 Victors Way
	Barnet
	Hertfordshire
	EN5 5TZ