REGISTERED NUMBER: 09469018 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

KS Frank Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

M Segal

Secretary:

A Mustafa

Registered office:

87a High Street

The Old Town

Hemel Hempstead

Hertfordshire

HP1 3AH

Registered number:

09469018 (England and Wales)

Accountants:

Pinkham Blair

Chartered Accountants

87a High Street

The Old Town

Hemel Hempstead

Hertfordshire

HP1 3AH

Current assets

Debtors

5

488,661

449,463

Cash at bank

34,865

26,218

523,526

475,681

Creditors

Amounts falling due within one year

6

67,069

83,565

Net current assets

456,457

392,116

Total assets less current liabilities

456,457

392,116

Capital and reserves

Called up share capital

8

100

100

Retained earnings

456,357

392,016

Shareholders' funds

456,457

392,116

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:

M Segal - Director

1.	Statutory information

KS Frank Ltd. 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.

2.	Accounting policies

Basis of preparing the financial statements

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of three years.

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.

Taxation

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

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Other operating income

Other operating income is the main income source of the company and comprises profit shares of an LLP business of which the company is a partner and commissions received. These amounts are measured at the fair value of the amount received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 1 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

52,500

Amortisation

At 1 April 2025

and 31 March 2026

52,500

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

488,661

449,463

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

227

-

Taxation and social security

66,242

82,965

Other creditors

600

600

67,069

83,565

7.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

7,993

-

Between one and five years

14,653

-

22,646

-

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

-

100

51

Ordinary A

£1

51

-

49

Ordinary B

£1

49

-

100

100

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

M Segal

Balance outstanding at start of year

119,064

106,166

Amounts advanced

33,090

12,898

Amounts repaid

(26,697

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

125,457

119,064