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

The members have not required the company to obtain an audit of its financial statements for the year 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

KTSL Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 23, Leafield Industrial Estate, Corsham, Wiltshire, United Kingdom, SN13 9RS.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in sterling, which is the functional currency of the entity.

Group accounts not prepared

The company has taken advantage of the option not to prepare consolidated financial statements contained in section 398 of the Companies Act 2006 on the basis that company and its subsidiary undertaking comprise a small group .

The financial statements have been prepared on a going concern basis.true

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less accumulated impairment losses. Where shares are exchanged as consideration for the acquisition of an investment and the provisions of Section 612 of the Companies Act 2006 apply (Merger Relief), then the fair value of the shares issued is included as part of the cost of the investment and the excess of the fair value over the nominal value of the shares is allocated to a Merger relief reserve.

The average monthly number of persons (including directors) employed by the company during the year was: