REGISTERED NUMBER: 14787367 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

KD2 Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs K S Mcnamara

A A D Mcnamara

REGISTERED OFFICE:

68 School Lane

Guide

Blackburn

BB1 2LW

REGISTERED NUMBER:

14787367 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

48,740

155

CURRENT ASSETS

Debtors

5

57,125

49,020

Cash at bank

20,373

12,917

77,498

61,937

CREDITORS

Amounts falling due within one year

6

64,327

21,666

NET CURRENT ASSETS

13,171

40,271

TOTAL ASSETS LESS CURRENT LIABILITIES

61,911

40,426

CREDITORS

Amounts falling due after more than one year

7

(35,848

)

(33,000

)

PROVISIONS FOR LIABILITIES

(9,725

)

-

NET ASSETS

16,338

7,426

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

16,337

7,425

SHAREHOLDERS' FUNDS

16,338

7,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

Mrs K S Mcnamara - Director

1.	STATUTORY INFORMATION

KD2 Group 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

464

Additions

64,809

At 30 April 2026

65,273

DEPRECIATION

At 1 May 2025

309

Charge for year

16,224

At 30 April 2026

16,533

NET BOOK VALUE

At 30 April 2026

48,740

At 30 April 2025

155

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

Additions

50,420

At 30 April 2026

50,420

DEPRECIATION

Charge for year

12,605

At 30 April 2026

12,605

NET BOOK VALUE

At 30 April 2026

37,815

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

52,250

47,353

Other debtors

4,875

1,667

57,125

49,020

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

22,786

-

Trade creditors

2,525

-

Taxation and social security

35,473

19,293

Other creditors

3,543

2,373

64,327

21,666

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

35,848

33,000

8.	RELATED PARTY DISCLOSURES

During the year, a director transferred a van to the company at a market value of £12,000. The consideration was credited to the director's loan account.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs K S Mcnamara.