ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 10622365

KHWS HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

KHWS HOLDINGS LIMITED

REGISTERED NUMBER: 10622365

BALANCE SHEET

AS AT 31 DECEMBER 2025

	31 December	30 June
	2025	2025
Note	£	£

Fixed assets
Fixed asset investments	4		139,646		139,646
			139,646		139,646
Current assets
Debtors: amounts falling due within one year	5	1,000		-
Cash at bank and in hand	6	-		75,056
		1,000		75,056
Creditors: amounts falling due within one year	7	(204)		-
Net current assets			796		75,056
Total assets less current liabilities			140,442		214,702

Net assets			140,442		214,702

Capital and reserves
Called up share capital	8	603	603
Other reserves	9	139,043	139,043
Profit and loss account	9	796	75,056
		140,442	214,702

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KHWS HOLDINGS LIMITED

REGISTERED NUMBER: 10622365

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M Skelton

Director

Date: 6 August 2026

The notes on pages 3 to 6 form part of these financial statements.

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KHWS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

KHWS Holdings Limited is a private company limited by shares and incorporated in England & Wales (registered number: 10622365).

Its registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The principal place of business address is 20 Farringdon Street, London, EC4A 4AB.

The financial statements are presented in Sterling, which is the functional currency of the Company.

The principal activity of the Company is that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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KHWS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

Share-based payments

The cost and corresponding increase in equity in respect of equity-settled share-based payment transactions with employees are measured by reference to the fair value of equity instruments issued at the date of grant. Amounts are expensed on a straight-line basis over the vesting period based on the estimate of shares that will eventually vest and adjusted for the effect of non-market-based vesting conditions. The cost and fair value of the liability incurred in respect of cash-settled transactions is measured using an appropriate option pricing model with changes in fair value recognised in profit or loss for the period.

2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive 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 Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the period was 3 (2025 - 3).

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KHWS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 July 2025	139,746
	Disposals	(100)
	At 31 December 2025	139,646

	Net book value
	At 31 December 2025	139,646
	At 30 June 2025	139,746

Debtors

					31 December	30 June
					2025	2025
					£	£


Amounts owed by group undertakings	1,000	-
	1,000	-

Cash at bank and in hand	-	75,056
Less: bank overdrafts	(204)	-
	(204)	75,056

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KHWS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Bank overdrafts	204	-
	204	-

Allotted, called up and fully paid

100 (2025 - 100) "A" Ordinary shares of £0.01 each	1	1
20,000 (2025 - 20,000) "B" Ordinary shares of £0.01 each	200	200
100 (2025 - 100) "C" Ordinary shares of £0.01 each	1	1
20,000 (2025 - 20,000) "D" Ordinary shares of £0.01 each	200	200
100 (2025 - 100) "E" Ordinary shares of 0.01 each	1	1
20,000 (2025 - 20,000) "F" Ordinary shares of £0.01 each	200	200

	603	603

Reserves

Other reserves

Other reserves relate to the fair value of the EMI share options to be issued.

Profit and loss account

Profit and loss account reserves relate to the cumulative profits made by the Company, available for distribution amongst the shareholders.

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