REGISTERED NUMBER: 08288968 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KWB LONDON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Behan

M Behan

SECRETARY:

M Behan

REGISTERED OFFICE:

140A Tachbrook Street

London

SW1V 2NE

REGISTERED NUMBER:

08288968 (England and Wales)

ACCOUNTANTS:

Saunders Wood & Co.

Chartered Accountants

140A Tachbrook Street

London SW1V 2NE

FIXED ASSETS

Tangible assets

4

344,331

396,405

CURRENT ASSETS

Stocks

556,678

564,625

Debtors

5

1,281,018

1,811,932

Cash at bank

837,555

714,509

2,675,251

3,091,066

CREDITORS

Amounts falling due within one year

6

1,104,526

1,397,030

NET CURRENT ASSETS

1,570,725

1,694,036

TOTAL ASSETS LESS CURRENT LIABILITIES

1,915,056

2,090,441

CREDITORS

Amounts falling due after more than one year

7

627,253

548,142

NET ASSETS

1,287,803

1,542,299

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

1,277,803

1,532,299

1,287,803

1,542,299

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 March 2026 and were signed on its behalf by:

K Behan - Director

1.	STATUTORY INFORMATION

KWB London 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.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

in accordance with the property lease

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 January 2025

7,489

600,939

22,597

Additions

22,456

-

-

At 31 December 2025

29,945

600,939

22,597

DEPRECIATION

At 1 January 2025

5,236

337,368

11,302

Charge for year

2,994

39,536

1,694

At 31 December 2025

8,230

376,904

12,996

NET BOOK VALUE

At 31 December 2025

21,715

224,035

9,601

At 31 December 2024

2,253

263,571

11,295

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

201,435

40,319

872,779

Additions

-

-

22,456

At 31 December 2025

201,435

40,319

895,235

DEPRECIATION

At 1 January 2025

82,795

39,673

476,374

Charge for year

29,660

646

74,530

At 31 December 2025

112,455

40,319

550,904

NET BOOK VALUE

At 31 December 2025

88,980

-

344,331

At 31 December 2024

118,640

646

396,405

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

42,677

DEPRECIATION

At 1 January 2025

and 31 December 2025

42,677

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

773,020

1,198,185

Other debtors and Prepayments

76,866

18,750

VAT

2,727

52,240

852,613

1,269,175

Amounts falling due after more than one year:

Trade debtors

428,405

542,757

Aggregate amounts

1,281,018

1,811,932

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other loans

206,582

168,250

Hire purchase contracts

57,679

101,437

Trade creditors

724,420

905,472

Tax

-

135,966

Social security and other taxes

56,134

78,305

Accruals and Other Creditors

59,711

7,600

1,104,526

1,397,030

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other loans - 2-5 years

550,301

413,508

Hire purchase contracts

76,952

134,634

627,253

548,142