The directors present the strategic report and financial statements for the period ended 31 December 2025.

The activity of the company is the provision of services and various technical functions to Moore Kingston Smith LLP and associated businesses. Moore Kingston Smith Group Services Limited is a wholly owned subsidiary of Moore Kingston Smith LLP.

The level of activity is dependent on the activities of Moore Kingston Smith LLP and associated businesses. The company charges its costs to Moore Kingston Smith LLP and associated businesses at cost plus a mark up margin, the amount of which is dependent on the nature of the service provided.

Moore Kingston Smith LLP saw a period of growth in the period under review, leading to significant additional resource requirements to service the increased demand. Turnover for the 8 month period to 31 December 2025 was £59,139,820 (12m to April 2025: £69,736,272), which when extrapolated to 12 months shows a significant increase over the prior year. Following a review of the commercial mark up rate charged by the service company for both the supply of professional client facing and business support people, both parties agreed to continue rates at 3% and 5 % (April 2025: 3% and 5%) for the year.

The company's profit before tax for the period was £1,834,731 (12m to April 2025: £2,118,543). Net assets decreased during the period by £134,722 to £1,874,024.

The financial key performance indicators (KPIs) for the business are outlined in the above business review. Non financial KPIs include the following:

• Employee satisfaction - managed by way of regular employee surveys where the results are reviewed by the Board on a regular basis,

• Staff retention - for the period under review is 83.2% (12m to April 2025 - 85.6%).

The company's risk management processes are designed to identify, assess, monitor, report, manage and mitigate each of the various types of risk and uncertainty. These risks include the impact of any change in the general economic and business activity within the UK.

The company's main risk is talent management, recruitment, development and retention of good calibre people to service the needs of its customers in this fast changing environment for professional services firms. In addition market pressure on salaries has to be closely managed and monitored.

The Directors, in line with their duties under s172 of the Companies Act 2006, act individually and collectively in the way they consider, in good faith, would be most likely to promote the success of the company for the benefit of its member, and in doing so have regard, amongst other matters, to the:

· Likely consequences of any decision in the long term

· Interests of the company's employees

· Need to foster the company's business relationships with suppliers, customers and others

· Impact of the company's operations on the community and the environment

· Desirability of the company maintaining a reputation for high standards of business conduct

· Need to act fairly as between members of the company

The Directors’ regard to these matters is embedded in their decision-making process, through the company’s business strategy, culture, governance framework, management information flows and stakeholder engagement processes.  The company’s business strategy is focused on achieving success for the company in the long-term. In setting this strategy, the Board takes into account the impact of relevant factors and stakeholder interests on the company’s performance. The Board also identifies principal risks facing the business and sets risk management objectives. The Board promotes a culture of upholding the highest standards of business conduct and regulatory conduct. The Board ensures these core values are communicated to the company’s employees and embedded in the company’s policies and procedures, employee induction and training programmes and its risk control and oversight framework. The Board recognises that building strong and lasting relationships with our stakeholders will help us to deliver our strategy in line with our long-term values, and operate a sustainable business.

The Directors are supported in the discharge of their duties by:

• A continuing professional development programme to further their understanding of their duties and obligations under applicable law and regulations

• A process which ensures the provision of timely management information and escalation through reporting lines to the Board

• Agenda planning for Board and Committee meetings to provide sufficient time for the consideration and discussion of key matters.

On behalf of the board

The directors present their annual report and financial statements for the period ended 31 December 2025.

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

The results for the period are set out on page 12.

Ordinary dividends were paid amounting to £1,700,000 (April 2025: £nil) . The directors do not recommend payment of a final dividend.

The parent, Moore Kingston Smith LLP, has made qualifying third party indemnity provision for the benefit of the company's directors during the year. These provisions remain in force at the reporting date.

The Directors have been covered by third party liability insurance throughout the year and the policy of insurance remains in force.

The company made no political donations and incurred no political expenditure during the current and previous year.

Financial risk management

The company's operations expose it to a variety of financial risks including interest rate risk, liquidity risk and credit risk.

As part of the Moore Kingston Smith Group, the company's interest rate and liquidity risks are managed by the Group. The Group has a risk management policy in place that seeks to limit the adverse effects on the financial performance of the Group.

All of the company's trade debtors are amounts due from companies within the Moore Kingston Smith Group; therefore, the Directors believe that the credit risk for the company is low.

The company did not incur any research and development expenditure during the current and previous period.

The company is committed to the health, safety and well-being of company employees and prides itself on its inclusive culture and policies.  Diversity is key to success and the company seeks to ensure that this is integrated into talent acquisition, retention and promotion.

The company employs disabled persons when the requirements of the position and the individual's disability make this possible. In the event of employees becoming disabled every effort is made to ensure that their employment continues and appropriate training is arranged. It is the company's policy that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

A learning and development culture is at the heart of the company. People are the company's key asset and encouraging each person to reach their potential is critical to the success of the company. Communication with employees takes place on an ongoing basis and includes direct feedback, both formal and informal, appraisals, personal development plans, newsletters, monthly meetings and an employer intranet.

The company is expected to continue to trade profitably.

The auditor, Price Bailey LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Details of the company's greenhouse gas emissions, energy consumption and energy efficiency action are included within the Group SECR report set out in the Financial Statements of Moore Kingston Smith LLP, the company's parent company. Accordingly, the company is exempt from reporting this information separately.

In accordance with Companies Act 2006,s.414C(11) the information relating to future developments and financial risk management are included in the Strategic Report.

Each of the Directors in office at the date of approval of this annual report confirms that:

• so far as each Director is aware, there is no relevant audit information of which the company’s auditor is unaware, and

• the Director has taken all the steps that he/she ought to have taken as a director in order to make himself/herself aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

We have audited the financial statements of Moore Kingston Smith Group Services Limited (the 'company') for the period ended 31 December 2025 which comprise the income statement, the statement of financial position, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the period then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

• the information given in the Strategic Report and the Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and

• the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of directors' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the company’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

• Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the company.

Our approach was as follows:

• We obtained an understanding of the legal and regulatory requirements applicable to the company and considered that the most significant are the Companies Act 2006, UK financial reporting standards as issued by the Financial Reporting Council, and UK taxation legislation.

• We obtained an understanding of how the company complies with these requirements by discussions with management and those charged with governance.

• We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

• We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

• Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

The income statement has been prepared on the basis that all operations are continuing operations.

Moore Kingston Smith Group Services Limited is a company limited by shares domiciled and incorporated in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

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 pound.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the following exemptions under the provisions of FRS 102:

(i)    The requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement     Presentation paragraph 3.17 (d) to prepare a statement of cash flows on the basis that the     company is a qualifying entity and the company's parent, Moore Kingston Smith LLP,    includes the company's cash flows in its consolidated financial statements;

(ii)    The requirements of Section 11 paragraphs 11.39 to 11.48(a) and Section 12 paragraphs 12.26      to 12.29A, regarding disclosures for financial liabilities and assets, as the equivalent     disclosures required by FRS 102 are included in the consolidated financial statements of the    group in which the entity is consolidated; and

(iii)     From disclosing the company key management personnel compensation, as required by     paragraph 33.7.

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

The directors present their annual report and financial statements for the period from 1 May 2025 to 31 December 2025 to align the reporting date with the rest of the group. The prior year financial statements were prepared for a period of twelve months.

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of VAT. Revenue from the provision of services is recognised by reference to the date the service was provided.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial instruments are measured at amortised cost. The company has no other financial instruments or basic financial instruments measured at fair value.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The company operates a defined contribution scheme for the benefit of its employees. The funds of the scheme are administered by trustees and are separate from the company. Employee pension costs relating to the defined contribution scheme are charged to the income statement as incurred.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no critical accounting estimates or judgements applied by the directors which have a significant impact on the amounts disclosed in the financial statements.

An analysis of the company's turnover is as follows:

The average number of persons employed by the company during the period was:

Employment costs

The actual charge for the period can be reconciled to the expected charge for the period based on the profit or loss and the standard rate of tax as follows:

Other creditors include £603,866 pension contributions payable to the pension scheme at 31 December 2025 (April 2025: £489,554).

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

The company has taken advantage of the exemptions in FRS 102 regarding additional disclosure of information on related party transactions with undertakings that are wholly owned by a member of the Moore Kingston Smith LLP group.

The transactions in the year and year end balances between the company and non wholly owned undertakings of the group were as follows:

The company's immediate parent is Moore Kingston Smith LLP.

As at 31 December 2025 in the directors' opinion, the company's ultimate parent undertaking and controlling party was CompanionCo BE BV, incorporated in Belgium.

The parent of the largest group in which these financial statements are consolidated is CompanionCo BE BV, incorporated in Belgium. The address of CompanionCo BE BV is Schaliënstraat 3, 2000 Antwerpen, Belgium.

The parent of the smallest group in which these financial statements are consolidated is Moore Kingston Smith LLP, incorporated in England and Wales. The address of Moore Kingston Smith LLP is 6th Floor 9 Appold Street, London, United Kingdom, EC2A 2AP. Group accounts for Moore Kingston Smith LLP are available to the public at its address.