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REGISTERED NUMBER: SC606081 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| K M SERVICES LIMITED |

K M SERVICES LIMITED (REGISTERED NUMBER: SC606081)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

K M SERVICES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | Mhairi Lisa Mackay

| Kenneth John Mackay

| SECRETARY: | Mhairi Lisa Mackay

| REGISTERED OFFICE: | 6 Glebe Crescent

| Maybole

| Ayrshire

| KA19 7HZ

| REGISTERED NUMBER: | SC606081 (Scotland)

| ACCOUNTANTS: | Stewart Gilmour & Co.

| Chartered Accountants

| 24 Beresford Terrace

| Ayr

| KA7 2EG

K M SERVICES LIMITED (REGISTERED NUMBER: SC606081)

BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 1,376 |  | 1,376 |  |

Cash at bank | 41 |  | 41 |  |

1,417 |  | 1,417 |  |

CREDITORS

Amounts falling due within one year | 6 | 15,865 |  | 15,683 |  |

NET CURRENT LIABILITIES | (14,448 | ) | (14,266 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (14,448 | ) | (14,266 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | (14,548 | ) | (14,366 | ) |

SHAREHOLDERS' FUNDS | (14,448 | ) | (14,266 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

Kenneth John Mackay - Director

K M SERVICES LIMITED (REGISTERED NUMBER: SC606081)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| K M Services Limited is a private company, limited by shares , registered in Scotland. 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.

| Going concern

| The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. At 31 August 2025 the company's current liabilities, including £13,811 owed to the directors, exceeded its current assets by £14,448. The company is thus dependent on the continuing support of its directors and other creditors. The directors are confident of this continuing support and of the company's long-term trading prospects and on this basis consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result from the withdrawal of this financial support.

| Tangible fixed assets

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

| Plant and machinery | - | 20% on cost

| 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 ) .

K M SERVICES LIMITED (REGISTERED NUMBER: SC606081)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 2,015 |  |

| DEPRECIATION

| At 1 September 2024

| and 31 August 2025 | 2,015 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 1,376 |  | 1,376 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 15,865 |  | 15,683 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 90 | Ordinary | £1 | 90 |  | 90 |  |

| 5 | Ordinary A | £1 | 5 |  | 5 |  |

| 5 | Ordinary B | £1 | 5 |  | 5 |  |

100 |  | 100 |  |

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Kenneth John Mackay.