Registration number: SC583491

KPM Contracts & Commercial Ltd

Contents

Director's Report	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	2

KPM Contracts & Commercial Ltd

Director's Report for the Year Ended 31 December 2025

The director presents her report and the financial statements for the year ended 31 December 2025.

This report has been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Director of the company

The director who held office during the year was as follows:

KL McIntosh

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 3 August 2026
 

......................................... KL McIntosh Director

KPM Contracts & Commercial Ltd

(Registration number: SC583491)
Balance Sheet as at 31 December 2025

	2025 £	2024 £
Current assets	31,759	27,543
Prepayments and accrued income	5,020	-
Creditors: Amounts falling due within one year	(19,763)	(19,131)
	17,016	8,412
Capital and reserves	17,016	8,412

1	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the director on 3 August 2026
 

......................................... KL McIntosh Director