K A FACILITIES MANAGEMENT LTD

K A FACILITIES MANAGEMENT LTD Accountants' Report For the Period 26 November 2024 to 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Libratum Accountancy Ltd 31 March 2026 .................................................... Libratum Accountancy Ltd 96-98 Forrest Street Clarkston Airdrie ML3 7AG 18 August 2026 2

K A FACILITIES MANAGEMENT LTD
Accountants' Report
For the Period 26 November 2024 to 31 March 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Libratum Accountancy Ltd
31 March 2026

....................................................

Libratum Accountancy Ltd
96-98 Forrest Street
Clarkston
Airdrie
ML3 7AG
18 August 2026

Registered Number: SC830110 K A FACILITIES MANAGEMENT LTD
Balance Sheet
As at 31 March 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	374,689
		374,689
Current assets
Stocks	4	59,549
Debtors	5	369,529
Cash at bank and in hand		(3,167)
		425,911
Creditors: amount falling due within one year	6	(575,929)
Net current assets		(150,018)

Total assets less current liabilities		224,671
Creditors: amount falling due after more than one year	7	(192,545)
Provisions for liabilities	8	(1,251)
Net assets		30,875

Capital and reserves
Called up share capital		4
Profit and loss account		30,871
Shareholders' funds		30,875

For the period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 18 August 2026 and were signed on its behalf by:

-------------------------------
Andrew Robert FRAME
Director

K A FACILITIES MANAGEMENT LTD
Notes to the Financial Statements
For the Period 26 November 2024 to 31 March 2026

General Information

K A FACILITIES MANAGEMENT LTD is a private company, limited by shares, registered in Scotland, registration number SC830110, registration address 32 Queen Street, Stonehouse, Larkhall, Lanarkshire, ML9 3EE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

25% SL

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Factored debts

The company includes factored debts within trade debtors since most of the risks and rewards of ownership of the factored debts have not passed to the factors. A corresponding liability is included in liabilities in respect of the proceeds received from the factor.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 10.

Tangible fixed assets

Cost or valuation	Land and buildings	Plant and machinery etc	Total
	£	£	£
At 26 November 2024	-	-	-
Additions	176,115	262,530	438,645
Disposals	-	-	-
At 31 March 2026	176,115	262,530	438,645
Depreciation
At 26 November 2024	-	-	-
Charge for period	-	63,956	63,956
On disposals	-	-	-
At 31 March 2026	-	63,956	63,956
Net book values
Closing balance as at 31 March 2026	176,115	198,574	374,689
Opening balance as at 26 November 2024	-	-	-

Stocks

	2026 £
Work in Progress	59,549
	59,549

Debtors: amounts falling due within one year

	2026 £
Trade Debtors	353,283
Amount Owed by Group Undertakings	(10,462)
Amount Owed by Participating Interests	28,441
Other Debtors	(1,733)
	369,529

Creditors: amount falling due within one year

	2026 £
Trade Creditors	73,612
Taxation and Social Security	86,801
Obligations under HP/Financial Leases	80,771
Other Creditors	334,745
	575,929

Creditors: amount falling due after more than one year

	2026 £
Obligations under HP/Financial Leases	192,545
	192,545

Provisions for liabilities

	2026 £
Pension Provisions	1,251
	1,251


Registered Number: SC830110
Scotland
K A FACILITIES MANAGEMENT LTD

Unaudited Financial Statements

Period of accounts Start date: 26 November 2024 End date: 31 March 2026