REGISTERED NUMBER: 14288067 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

KEFCOM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs V. M. Hemmings

Mr T. R. Hemmings

SECRETARY:

Mrs V. M. Hemmings

REGISTERED OFFICE:

128 Stoke Lane

Westbury-on-Trym

Bristol

BS9 3RJ

REGISTERED NUMBER:

14288067 (England and Wales)

ACCOUNTANTS:

LARKOS & PARTNERS

128 STOKE LANE

WESTBURY ON TRYM

BRISTOL

BS9 3RJ

FIXED ASSETS

Intangible assets

4

1,916

2,916

Tangible assets

5

26,253

10,477

28,169

13,393

CURRENT ASSETS

Debtors

6

9,664

4,820

Cash at bank

36,109

55,733

45,773

60,553

CREDITORS

Amounts falling due within one year

7

62,797

65,154

NET CURRENT LIABILITIES

(17,024

)

(4,601

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,145

8,792

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

9

10,145

7,792

SHAREHOLDERS' FUNDS

11,145

8,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Director the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mr T. R. Hemmings - Director

Mrs V. M. Hemmings - Director

1.	STATUTORY INFORMATION

Kefcom Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

5,000

AMORTISATION

At 1 December 2024

2,084

Amortisation for year

1,000

At 30 November 2025

3,084

NET BOOK VALUE

At 30 November 2025

1,916

At 30 November 2024

2,916

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 December 2024

13,989

-

13,989

Additions

10,112

7,328

17,440

At 30 November 2025

24,101

7,328

31,429

DEPRECIATION

At 1 December 2024

3,512

-

3,512

Charge for year

1,572

92

1,664

At 30 November 2025

5,084

92

5,176

NET BOOK VALUE

At 30 November 2025

19,017

7,236

26,253

At 30 November 2024

10,477

-

10,477

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

8,274

4,458

Other debtors

12

-

Prepayments

1,378

362

9,664

4,820

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade creditors

7,526

2,836

Corporation Tax

2,873

5,694

Social security and other taxes

102

133

VAT

4,462

6,951

Other creditors

125

271

Directors' current accounts

44,449

44,449

Accrued expenses

3,260

4,820

62,797

65,154

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/11/25

30/11/24

value:

£

£

500

Ordinary A

1

500

500

500

Ordinary B

1

500

500

1,000

1,000

9.

RESERVES

Retained

earnings

£

At 1 December 2024

7,792

Profit for the year

21,753

Dividends

(19,400

)

At 30 November 2025

10,145