KGB Cleaning & Support Services Limited

	Page
Company Information	1
Directors' Report	2—3
Accountant's Report	4
Income Statement	5
Statement of Financial Position	6—7
Notes to the Financial Statements	8—11

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Company No. 02943065

Directors' Report For The Year Ended 31 December 2025

Directors' Report

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

Review of the Business

Turnover for the year was £1.15m (2024 - £1.27m) generating a profit of £93,043 (2024 - profit of £15,680).

The reduction in turnover primarily relates to the termination of long term contracts which the company was unable to successfully secure or re-tender due to heightened competition and reduced opportunities within the market. However, the company has maintained a very lean business model to manage costs effectively, which has helped to limit the overall impact on the bottom line.

Principal risks and uncertainties

The director remains alert to the risks prevalent in a commercial environment and continues to take steps to minimize or mitigate these risks.

As contracts come to an end and faced with the uncertainties in the market, we have adopted strategies to reduce the risks in managing and delivering cleaning services to our clients. Our focus has remained in providing excellent services and retaining profitable clients.

Position of the company at year end

All financial performance indicators were in line with expectations and reflect the company's activities during the year.

We anticipated a reduction in turnover as long term contracts came to termination. Efforts were made throughout the year to counter these by bidding for new contracts which we have found very challenging.

Key performance indicators

The director continues to use both financial and non-financial key performance indicators to manage the business. The business maintains a strong management information function which is focussed on regular and accurate reporting. Such reporting sees particular focus on project margins and profitability.

Labour costs remain the business' highest running cost. We have developed MIS/KPI in line with the requirements of operations to have visible and up to date information for directors/managers to ensure we are in line with expectations and we benchmark ourselves with such information. Any deviations recorded prompt the business to take remedial actions where we could allocate our manpower resources effectively.

Future Developments

The business remains focussed having reorganised and reviewed its cost structure. We do not foresee a significant increase in turnover growth in 2025, reflecting the tough current economic conditions and our policy to only take on new contracts which will give us an acceptable return.

The business will be seeking other avenues to generate revenues. The business will consider the prospect of acquisition and service line diversification in maintaining growth beyond 2025.

Directors

The directors who held office during the year were as follows:

J Brown

K J Brown

Employment of disabled persons

Applications from disabled employees are always considered, bearing in mind the suitability of the applicant for the position concerned. Where an employee becomes disabled, the company will make every effort to retain them in their existing role.

Engagement with employees

The company's policy is to consult and discuss with employees matters likely to affect employees' interests. This seeks to achieve a common awareness on the part of all employees of the financial and economic factors affecting the company's performance.

...CONTINUED

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KGB Cleaning & Support Services Limited

Directors' Report (continued)

For The Year Ended 31 December 2025

Directors - continued

Disclosure in the strategic report

In accordance with section 414C(11) of the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 the company has set out in the strategic report information required by schedule 7 of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' 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 the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
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.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

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.

On behalf of the board

J Brown

Director

17/09/2026

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KGB Cleaning & Support Services Limited

Accountant's Report

For The Year Ended 31 December 2025

Accountant's Report

Report of the Accountant to the directors of KGB Cleaning & Support Services Limited

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Statement of Financial Position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

17/09/2026

HMA Accountants

26 Chorley New Road

Bolton

BL1 4AP

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KGB Cleaning & Support Services Limited

Income Statement

For The Year Ended 31 December 2025

Income Statement

		2025	2024
	Notes	£	£
TURNOVER		1,153,698	1,271,690
Cost of sales		(851,237 )	(924,972 )

GROSS PROFIT		302,461	346,718

Administrative expenses		(296,253 )	(320,100 )
Other operating expenses		(182,629 )	-

OPERATING (LOSS)/PROFIT		(176,421 )	26,618
Exceptional items		281,700	-
Interest payable and similar charges	4	(9,604 )	(10,937 )

PROFIT BEFORE TAXATION		95,675	15,681
Tax on Profit		(2,632 )	-

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		93,043	15,681

The notes on pages 8 to 11 form part of these financial statements.

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KGB Cleaning & Support Services Limited

Statement of Financial Position

As At 31 December 2025

Statement of Financial Position

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	7		3		3

			3		3
CURRENT ASSETS
Debtors	8	3,797,430		3,837,380
Cash at bank and in hand		33,560		39,862

		3,830,990		3,877,242
Creditors: Amounts Falling Due Within One Year	9	(193,759 )		(218,983 )

NET CURRENT ASSETS (LIABILITIES)			3,637,231		3,658,259

TOTAL ASSETS LESS CURRENT LIABILITIES			3,637,234		3,658,262

Creditors: Amounts Falling Due After More Than One Year	10		(167,629 )		-

PROVISIONS FOR LIABILITIES
Provisions For Charges			-		(281,700 )

NET ASSETS			3,469,605		3,376,562

CAPITAL AND RESERVES
Called up share capital	11		10,000		10,000
Income Statement			3,459,605		3,366,562

SHAREHOLDERS' FUNDS			3,469,605		3,376,562

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KGB Cleaning & Support Services Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

J Brown

Director

17/09/2026

The notes on pages 8 to 11 form part of these financial statements.

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KGB Cleaning & Support Services Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

KGB Cleaning & Support Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02943065 . The registered office is 26 Chorley New Road, Bolton, BL1 4AP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of three years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	-
Leasehold	-
Plant & Machinery	straight line over 3 years
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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KGB Cleaning & Support Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Taxation

Income 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the Income Statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 70 (2024: 112)

4. Interest Payable and Similar Charges

	2025	2024
	£	£
Factoring charges	9,447	10,776
Other finance charges	157	161

	9,604	10,937

5. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	144,000

As at 31 December 2025	144,000

Amortisation
As at 1 January 2025	144,000

As at 31 December 2025	144,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

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KGB Cleaning & Support Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2025	569,296	68,865	26,200	664,361

As at 31 December 2025	569,296	68,865	26,200	664,361

Depreciation
As at 1 January 2025	569,296	68,865	26,200	664,361

As at 31 December 2025	569,296	68,865	26,200	664,361

Net Book Value
As at 31 December 2025	-	-	-	-

As at 1 January 2025	-	-	-	-

7. Investments

	Other
	£
Cost or Valuation
As at 1 January 2025	3

As at 31 December 2025	3

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	3

As at 1 January 2025	3

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	122,964	136,859
Prepayments and accrued income	15,227	20,426
Other debtors	40,000	95,000
Other debtors TW	101,071	57,295
Deferred tax current asset	4,062	6,694
Amounts owed by group undertakings	3,514,106	3,521,106

	3,797,430	3,837,380

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KGB Cleaning & Support Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	35,707	47,146
Bank loans and overdrafts	6,187	-
Corporation tax	15,000	-
Other taxes and social security	17,363	8,899
VAT	35,450	45,172
Net wages	55,379	69,678
Other creditors	6,137	5,448
Accruals and deferred income	22,536	42,640

	193,759	218,983

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Corporation tax	167,629	-

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

12. Related Party Transactions

During the year the company was under the ultimate control of Mr K Brown the majority shareholder of KGB Holdings Limited.

As a wholly owned subsidiary undertaking of KGB Holdings Limited, the company has taken advantage of the exemption contained in Section 33 paragraph 33. 1A of FRS 102 and has therfore not disclosed transactions or balances with entities which form part of the group.

13. Ultimate Parent Undertaking and Controlling Party

During the year the company was under the ultimate control of Mr K Brown the majority shareholder of KGB Holdings Limited.

As a wholly owned subsidiary undertaking of KGB Holdings Limited, the Company has taken advantage of the exemption contained in Section 33 paragraph 33.1A of FRS 102 and has therefore not disclosed transactions or balances with entities which form part of the group.

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