| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 June 2026 |
| for |
| K O Machines Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 June 2026 |
| for |
| K O Machines Limited |
| K O Machines Limited (Registered number: 06265429) |
| Contents of the Financial Statements |
| for the Year Ended 30 June 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Accountants' Report | 9 |
| K O Machines Limited |
| Company Information |
| for the Year Ended 30 June 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Hanover Court |
| 5 Queen Street |
| Lichfield |
| Staffordshire |
| WS13 6QD |
| K O Machines Limited (Registered number: 06265429) |
| Balance Sheet |
| 30 June 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 11 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| K O Machines Limited (Registered number: 06265429) |
| Balance Sheet - continued |
| 30 June 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| K O Machines Limited (Registered number: 06265429) |
| Notes to the Financial Statements |
| for the Year Ended 30 June 2026 |
| 1. | STATUTORY INFORMATION |
| K O Machines Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| Stocks |
| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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. |
| K O Machines Limited (Registered number: 06265429) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2026 |
| 3. | ACCOUNTING POLICIES - continued |
| 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. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Going concern |
| The Directors have considered going concern in preparing these financial statements through review of the Company's financial position. It has been considered that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the going concern basis of accounting has been adopted and no material uncertainties have been identified. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| K O Machines Limited (Registered number: 06265429) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 July 2025 |
| Additions |
| At 30 June 2026 |
| DEPRECIATION |
| At 1 July 2025 |
| Charge for year |
| At 30 June 2026 |
| NET BOOK VALUE |
| At 30 June 2026 |
| At 30 June 2025 |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Motor |
| vehicles |
| £ |
| COST |
| At 1 July 2025 |
| Additions |
| At 30 June 2026 |
| DEPRECIATION |
| At 1 July 2025 |
| Charge for year |
| At 30 June 2026 |
| NET BOOK VALUE |
| At 30 June 2026 |
| At 30 June 2025 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 July 2025 |
| Revaluations | 40,000 |
| At 30 June 2026 |
| NET BOOK VALUE |
| At 30 June 2026 |
| At 30 June 2025 |
| K O Machines Limited (Registered number: 06265429) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2026 |
| 6. | INVESTMENT PROPERTY - continued |
| Investment property comprises £360,000. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 30th June 2026 by the Directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. |
| Fair value at 30 June 2026 is represented by: |
| £ |
| Valuation in 2018 | 11,670 |
| Valuation in 2023 | 80,000 |
| Valuation in 2026 | 40,000 |
| Cost | 228,330 |
| 360,000 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Prepayments |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts (see note 10) |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans (see note 10) |
| Hire purchase contracts |
| 10. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2026 | 2025 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank loans |
| K O Machines Limited (Registered number: 06265429) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2026 |
| 10. | LOANS - continued |
| 2026 | 2025 |
| £ | £ |
| Amounts falling due between one and two years: |
| Bank loans - 1-2 years |
| Amounts falling due between two and five years: |
| Bank loans - 2-5 years |
| 11. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax | 78,130 | 79,170 |
| Deferred |
| tax |
| £ |
| Balance at 1 July 2025 |
| Credit to Profit and Loss Account during year | ( |
) |
| Balance at 30 June 2026 |
| Chartered Accountants' Report to the Board of Directors |
| on the Unaudited Financial Statements of |
| K O Machines Limited |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of K O Machines Limited for the year ended 30 June 2026 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the Board of Directors of K O Machines Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of K O Machines Limited and state those matters that we have agreed to state to the Board of Directors of K O Machines Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than K O Machines Limited and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that K O Machines Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of K O Machines Limited. You consider that K O Machines Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of K O Machines Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Hanover Court |
| 5 Queen Street |
| Lichfield |
| Staffordshire |
| WS13 6QD |