IRIS Accounts Production v26.1.10.61 SC370151 Board of Directors 1.1.25 31.12.25 31.12.25 No description of principal activity 0 0 false true false false true true true true true false true Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC370151 2024-12-31 SC370151 2025-12-31 SC370151 2025-01-01 2025-12-31 SC370151 2023-12-31 SC370151 2024-01-01 2024-12-31 SC370151 2024-12-31 SC370151 ns15:Scotland 2025-01-01 2025-12-31 SC370151 ns14:PoundSterling 2025-01-01 2025-12-31 SC370151 ns10:Director1 2025-01-01 2025-12-31 SC370151 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC370151 ns10:FRS101 2025-01-01 2025-12-31 SC370151 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC370151 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC370151 ns10:FullAccounts 2025-01-01 2025-12-31 SC370151 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 SC370151 ns10:Director3 2025-01-01 2025-12-31 SC370151 ns10:CompanySecretary1 2025-01-01 2025-12-31 SC370151 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC370151 ns10:Director2 2025-01-01 2025-12-31 SC370151 ns5:ShareCapital 2025-12-31 SC370151 ns5:ShareCapital 2024-12-31 SC370151 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC370151 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC370151 ns5:ShareCapital 2023-12-31 SC370151 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 SC370151 ns5:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 SC370151 1 2025-01-01 2025-12-31 SC370151 2 2025-01-01 2025-12-31 SC370151 ns5:CurrentFinancialInstruments 2025-12-31 SC370151 ns5:CurrentFinancialInstruments 2024-12-31 SC370151 ns10:OrdinaryShareClass1 2025-12-31 SC370151 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC370151 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31

REGISTERED NUMBER: SC370151 (Scotland)

| Report of the Directors and |

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Kim Holdings Scotland Limited |

Kim Holdings Scotland Limited (Registered number: SC370151)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Income Statement | 3 |

Other Comprehensive Income | 4 |

Statement of Financial Position | 5 |

Statement of Changes in Equity | 6 |

Notes to the Financial Statements | 7 |

Kim Holdings Scotland Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mrs T Mortimer

| N Choudhury

| SECRETARY: | N Choudhury

| REGISTERED OFFICE: | Radleigh House

| 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

| REGISTERED NUMBER: | SC370151 (Scotland)

| ACCOUNTANTS: | O'Haras Chartered Accountants

| Radleigh House

| 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

Kim Holdings Scotland Limited (Registered number: SC370151)

Report of the Directors

for the Year Ended 31 December 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIRECTORS

Mrs T Mortimer has held office during the whole of the period from 1 January 2025 to the date of this report.

Other changes in directors holding office are as follows:

M Owen - resigned 21 February 2025

N Choudhury - appointed 21 February 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

N Choudhury - Secretary

14 August 2026

Kim Holdings Scotland Limited (Registered number: SC370151)

Income Statement

for the Year Ended 31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | - |  | - |  |

Other operating income | - |  | 150 |  |

OPERATING PROFIT and |

PROFIT BEFORE TAXATION | 2 | - |  | 150 |  |

Tax on profit | 3 | - |  | 33 |  |

PROFIT FOR THE FINANCIAL YEAR | - |  | 117 |  |

Kim Holdings Scotland Limited (Registered number: SC370151)

Other Comprehensive Income

for the Year Ended 31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | - |  | 117 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | - |  | 117 |  |

Kim Holdings Scotland Limited (Registered number: SC370151)

Statement of Financial Position

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ | £ | £ |

CURRENT ASSETS

Debtors | 4 | 334 |  | 334 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 334 |  | 334 |  |

CAPITAL AND RESERVES

Called up share capital | 5 | 200 |  | 200 |  |

Retained earnings | 6 | 134 |  | 134 |  |

SHAREHOLDERS' FUNDS | 334 |  | 334 |  |

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

N Choudhury - Director

Kim Holdings Scotland Limited (Registered number: SC370151)

Statement of Changes in Equity

for the Year Ended 31 December 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 January 2024 | 200 |  | 17 |  | 217 |  |

Changes in equity

Total comprehensive income | - |  | 117 |  | 117 |  |

Balance at 31 December 2024 | 200 |  | 134 |  | 334 |  |

Changes in equity

Balance at 31 December 2025 | 200 |  | 134 |  | 334 |  |

Kim Holdings Scotland Limited (Registered number: SC370151)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | ACCOUNTING POLICIES

| Basis of preparation

| These financial statements have been prepared in accordance with Financial Reporting Standard 101 "Reduced Disclosure Framework" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going Concern

| After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Now the company no longer has the investment in its subsidiary undertaking, the long term future is that the company will eventually be wound up.

| The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 101 "Reduced Disclosure Framework":

| • | the requirements of paragraph 24(6) of IFRS 6 Exploration for and Evaluation of Mineral Resources;

| • | the requirements of IFRS 7 Financial Instruments: Disclosures;

| • | the requirements of paragraphs 91 to 99 of IFRS 13 Fair Value Measurement;

| • | the requirement in paragraph 38 of IAS 1 Presentation of Financial Statements to present comparative information in respect of:

| - | paragraphs 53(a), (h) and (j) of IFRS 16;

| • | the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134 to 136 of IAS 1;

| • | the requirements of

| - | paragraphs 1 to 44E, 44H(b)(ii) and 45 to 63 of IAS 7 Statement of Cash Flows; and

| - | paragraphs 44F, 44G, 44H(a), 44H(b)(i), 44H(b)(iii) and 44H(c) of IAS 7;

| • | the requirements of paragraphs 88C and 88D of IAS 12 Income Taxes;

| • | the requirements of paragraph 74(b) of IAS 16;

| • | the requirements of paragraphs 17 and 18A of IAS 24 Related Party Disclosures;

| • | the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group;

| Taxation

| Current taxes are based on the results shown in the financial statements and are calculated according to local tax rules, using tax rates enacted or substantially enacted by the statement of financial position date.

| 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 amortized cost using the effective interest method, less any impairment.

| 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 amortized cost using the effective interest method.

Kim Holdings Scotland Limited (Registered number: SC370151)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

1. | ACCOUNTING POLICIES - continued

| Impairment of fixed assets

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2. | PROFIT BEFORE TAXATION

| The profit before taxation is stated after charging:

| 2025 |  | 2024

£ | £ |

3. | TAXATION

| Analysis of tax expense

| 2025 |  | 2024

£ | £ |

| Current tax:

| Tax | - |  | 33 |  |

| Total tax expense in income statement | - |  | 33 |  |

| The main corporation tax rate increased from 19% to 25% with effect from 1 April 2023.

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 334 |  | 334 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |

6. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 134 |  |

| Profit for the year | - |

| At 31 December 2025 | 134 |  |

Kim Holdings Scotland Limited (Registered number: SC370151)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | ULTIMATE PARENT COMPANY

| The company is a wholly owned subsidiary undertaking of Continental UK Group Holdings Limited, the ultimate parent company of which is Continental AG, a company incorporated in Germany. The consolidated accounts of Continental AG are available to the public and may be obtained from;

| Continental AG

| Vahrenwalder Strasse 9

| 30001 Hannover

| Germany