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KINGSTON PCN LIMITED

Registered Number
14095668
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

KINGSTON PCN LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | HUGHES, Richard
| MELLAERTS, Richard James Van, Dr
| MONK, Ian Paul Bullock, Dr

Registered Address | Ramsay Brown Llp The Brentano Suite
| Solar House
| London
| N12 8QJ

Registered Number | 14095668 (England and Wales)

KINGSTON PCN LIMITED
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 3 |  |  |  | 1,811 |  |
Cash at bank and on hand |  | 8,182 |  |  |  | 9,704 |  |
|  | 8,185 |  |  |  | 11,515 |  |
Creditors amounts falling due within one year | 4 | (11,529) |  |  |  | (14,859) |  |
Net current assets (liabilities) |  |  |  | (3,344) |  |  |  | (3,344)
Total assets less current liabilities |  |  |  | (3,344) |  |  |  | (3,344)
Net assets |  |  |  | (3,344) |  |  |  | (3,344)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3 |  |  |  | 3
Profit and loss account |  |  |  | (3,347) |  |  |  | (3,347)
Shareholders' funds |  |  |  | (3,344) |  |  |  | (3,344)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 21 July 2026, and are signed on its behalf by:
HUGHES, Richard Director Registered Company No. 14095668

KINGSTON PCN LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities. These financial statements for the year ended 31 March 2026 are the first financial statements of Kingston PCN Limited that comply with FRS 102. The date of transition was 01 April 2025. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 26 |  | 24

3. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 1,808
| Other debtors | 3 |  | 3
| Total | 3 |  | 1,811

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 5,232 |  | 5,232
| Accrued liabilities and deferred income | 6,297 |  | 9,627
| Total | 11,529 |  | 14,859

5. | Directors advances, credits and guarantees
--- | ---
| As at the year end, the director owed the company £3 (2025: £3).