KFH Accounting Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 09107862

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,951		2,764

			2,951		2,764
CURRENT ASSETS
Debtors		53,887		30,660
Cash at bank and in hand		33,066		22,275

		86,953		52,935
Creditors: Amounts Falling Due Within One Year		(52,064 )		(44,317 )

NET CURRENT ASSETS (LIABILITIES)			34,889		8,618

TOTAL ASSETS LESS CURRENT LIABILITIES			37,840		11,382

NET ASSETS			37,840		11,382

CAPITAL AND RESERVES
Called up share capital	5		5		5
Profit and Loss Account			37,835		11,377

SHAREHOLDERS' FUNDS			37,840		11,382

For the year ending 30 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Kylie Fieldhouse

Director

21/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

KFH Accounting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09107862 . The registered office is 18 Hanningfield Close, Rayleigh, Essex, SS6 9EL.

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 including 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 rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the commitment and 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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. The company has an accounting policy that all assets are charged a full year of depreciation in the financial year of acquisition. 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:

Fixtures & Fittings	3 years
Computer Equipment	3 years

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

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 year 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.

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 31 December 2024	4,133	9,142	13,275
Additions	320	799	1,119

As at 30 December 2025	4,453	9,941	14,394

Depreciation
As at 31 December 2024	3,459	7,052	10,511
Provided during the period	732	200	932

As at 30 December 2025	4,191	7,252	11,443

...CONTINUED

Page 2

Page 3

KFH Accounting Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 December 2025

Net Book Value
As at 30 December 2025	262	2,689	2,951

As at 31 December 2024	674	2,090	2,764

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	5	5

6. Related Party Transactions

Included within the Debtors, is an advance of £24,000 made to a shareholder of the company in November 2025. The loan is unsecured and repayable over 5 years, with interest paid to the company from each monthly loan repayment, based on an annual rate of 3.75%.

Monthly repayments began in December 2025 and the balance of the loan (reflected in Debtors) at 30 December 2025 was £23,600.

Since the balance sheet date, the full outstanding loan amount of £23,600 has been repaid to the company and this loan account has been closed.

7. Additional Note to the Accounts

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any

impairment losses for bad and doubtful debts. Loans and other financial assets are initially

recognised at transaction price including any transaction costs and subsequently measured at

amortised cost determined using the effective interest method, less any impairment losses for bad

and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans

and other financial liabilities are initially recognised at transaction price net of any transaction costs

and subsequently measured at amortised cost determined using the effective interest method.

Page 3