REGISTERED NUMBER: SC370151 (Scotland)

Report of the Directors and

Financial Statements

for the Year Ended 31 December 2025

for

Kim Holdings Scotland Limited

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

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

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

TURNOVER

-

-

Other operating income

-

150

OPERATING PROFIT and

PROFIT BEFORE TAXATION

2

-

150

Tax on profit

3

-

33

PROFIT FOR THE FINANCIAL YEAR

-

117

PROFIT FOR THE YEAR

-

117

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

-

117

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

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

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.

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

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