REGISTERED NUMBER: 04899159 (England and Wales)

KMST Limited

Unaudited Financial Statements

for the Year Ended 31st December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Crown

Mr A J Crown

Mr S M Crown

SECRETARY:

Mr A J Crown

REGISTERED OFFICE:

12 Bridgford Road

West Bridgford

Nottingham

Nottinghamshire

NG2 6AB

REGISTERED NUMBER:

04899159 (England and Wales)

ACCOUNTANTS:

Brooks Mayfield Limited

Chartered Accountants

12 Bridgford Road

West Bridgford

Nottinghamshire

NG2 6AB

FIXED ASSETS

Intangible assets

5

117,000

117,000

Tangible assets

6

-

-

117,000

117,000

CURRENT ASSETS

Debtors

7

21,864

14,629

Cash at bank and in hand

355,221

547,052

377,085

561,681

CREDITORS

Amounts falling due within one year

8

(398,664

)

(570,820

)

NET CURRENT LIABILITIES

(21,579

)

(9,139

)

TOTAL ASSETS LESS CURRENT LIABILITIES

95,421

107,861

CAPITAL AND RESERVES

Called up share capital

9

103

103

Retained earnings

95,318

107,758

SHAREHOLDERS' FUNDS

95,421

107,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th September 2026 and were signed on its behalf by:

Mr A J Crown - Director

1.	STATUTORY INFORMATION

KMST Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of businesses and is not being amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

5.	INTANGIBLE FIXED ASSETS

Patents

and

Goodwill

licences

Totals

£

£

£

COST

At 1st January 2025

and 31st December 2025

351,000

3,303

354,303

AMORTISATION

At 1st January 2025

and 31st December 2025

234,000

3,303

237,303

NET BOOK VALUE

At 31st December 2025

117,000

-

117,000

At 31st December 2024

117,000

-

117,000

6.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1st January 2025

and 31st December 2025

28,146

DEPRECIATION

At 1st January 2025

and 31st December 2025

28,146

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,333

8,090

Other debtors

8,531

6,539

21,864

14,629

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,050

-

Trade creditors

206,452

354,244

Taxation and social security

64,226

98,235

Other creditors

108,936

118,341

398,664

570,820

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

2

Ordinary B

1

2

2

1

Ordinary C

1

1

1

103

103