REGISTERED NUMBER: 02620484 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

KTS GROUP LIMITED

Page

Abridged Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,508,487

1,656,093

Investments

6

12,700,111

12,700,111

Investment property

7

14,094,726

4,007,835

28,303,324

18,364,039

CURRENT ASSETS

Stocks

8,182,698

4,832,885

Debtors

5,098,306

9,746,746

Cash at bank

771,684

99,149

14,052,688

14,678,780

CREDITORS

Amounts falling due within one year

22,619,819

18,572,216

NET CURRENT LIABILITIES

(8,567,131

)

(3,893,436

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,736,193

14,470,603

CREDITORS

Amounts falling due after more than one year

8

(8,578,132

)

(2,118,916

)

PROVISIONS FOR LIABILITIES

(40,750

)

(40,750

)

NET ASSETS

11,117,311

12,310,937

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

11,107,311

12,300,937

SHAREHOLDERS' FUNDS

11,117,311

12,310,937

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31st December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 21st September 2026 and were signed on its behalf by:

T Sharif - Director

S D Sharif - Director

1.	STATUTORY INFORMATION

KTS Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02620484

Registered office:

Unit F4 Bluegate Park

Hubert Road

Brentwood

Essex

CM14 4JE

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 as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net rental income received, excluding value added tax.

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 nil years.

Tangible fixed assets

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

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Stocks

Stocks which comprise of development properties are valued at the lower of cost and estimated net realisable value.

Stock includes principally the property cost, construction costs, project management costs and all associated costs incurred during the course of development. Net realisable value is the price at which the stock can be realised in the normal course of business, less further costs to completion of sale. Interest and loan arrangement fees payable to acquire properties for resale is written off as incurred.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st January 2025

and 31st December 2025

7,301

AMORTISATION

At 1st January 2025

and 31st December 2025

7,301

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1st January 2025

1,804,356

Additions

58,449

Disposals

(37,600

)

Revaluations

(130,000

)

At 31st December 2025

1,695,205

DEPRECIATION

At 1st January 2025

148,263

Charge for year

60,193

Eliminated on disposal

(21,738

)

At 31st December 2025

186,718

NET BOOK VALUE

At 31st December 2025

1,508,487

At 31st December 2024

1,656,093

Cost or valuation at 31st December 2025 is represented by:

Totals

£

Valuation in 2016

373,734

Valuation in 2017

65,897

Valuation in 2022

147,000

Valuation in 2025

(130,000

)

Cost

1,238,574

1,695,205

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1st January 2025

and 31st December 2025

12,700,111

NET BOOK VALUE

At 31st December 2025

12,700,111

At 31st December 2024

12,700,111

The company owns the entire issued share capital of the following companies:

COMPANY

NATURE OF BUSINESS

Dream Point Homes Ltd

Property Development

Flick Fashions Ltd (disposed on 12/7/23)

Wholesale of fashion wear and accessories

KTS London Ltd

Financing

KTS Wood Green Ltd (dissolved 1/4/25)

Property Investment

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

4,007,835

Additions

10,971,891

Revaluations

(885,000

)

At 31st December 2025

14,094,726

NET BOOK VALUE

At 31st December 2025

14,094,726

At 31st December 2024

4,007,835

The investment properties were professionally valued by Vail Williams LLP on 23 December 2024 and the valuations have been incorporated in the Financial Statements

Fair value at 31st December 2025 is represented by:

£

Valuation in 2025

(885,000

)

Cost

14,979,726

14,094,726

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

6,878,642

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

7,262,342

-

Other loans

2,866,199

2,866,198

10,128,541

2,866,198

Bank loans drawn during the year are secured by a first legal charge over all the land and buildings and investment properties owned by the company.

The following securities are in place for other loans:

First legal charge over the entire share capital of KTS Properties Ltd, a company controlled by the directors.

A floating charge over a property owned by KTS Properties Ltd.

10.	CONTINGENT LIABILITIES

There were no contingent liabilities at either the beginning or end of the financial year.

11.	RELATED PARTY DISCLOSURES

As part of restructuring,on 12 July 2023 the company became a wholly owned subsidiary of KTS Global Limited, a company registered in England & Wales..

The ultimate controlling parties are the directors and Sharif family members

At the end of the year the company owed KTS Pension Fund £2,866,198 (2024:£2,866,198) .

KTS Pension Fund is controlled by the directors of KTS Group Limited who are also the trustees.

At the end of the year the company owed £435,000 (2024: £435,000) to an associated company controlled by one of the directors.

Included within creditors is a balance of £382,159 (2024:£390,249) owed to directors.