REGISTERED NUMBER: 09358408 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

KTS GLOBAL LIMITED

Page

Abridged Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Investments

4

12,731,635

12,731,635

Investment property

5

-

9,378,912

12,731,635

22,110,547

CURRENT ASSETS

Debtors

2,166,844

831,635

Cash at bank

45,259

-

2,212,103

831,635

CREDITORS

Amounts falling due within one year

67,723

4,773,734

NET CURRENT ASSETS/(LIABILITIES)

2,144,380

(3,942,099

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,876,015

18,168,448

CREDITORS

Amounts falling due after more than one year

6

-

(2,875,326

)

PROVISIONS FOR LIABILITIES

-

(22,847

)

NET ASSETS

14,876,015

15,270,275

CAPITAL AND RESERVES

Called up share capital

7

21,696

21,696

Share premium

15,762,655

15,762,655

Retained earnings

(908,336

)

(514,076

)

SHAREHOLDERS' FUNDS

14,876,015

15,270,275

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 Global 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:

09358408

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1st January 2025

and 31st December 2025

12,731,635

NET BOOK VALUE

At 31st December 2025

12,731,635

At 31st December 2024

12,731,635

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

COMPANY

NATURE OF BUSINESS

KTS Group Ltd

Property Investment & Development

KTS Properties Ltd

Property Investment

Sharif Estates Ltd

Property Investment

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

9,378,912

Disposals

(8,801,891

)

Impairments

(577,021

)

At 31st December 2025

-

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

9,378,912

Fair value at 31st December 2025 is represented by:

£

Valuation in 2017

351,876

Valuation in 2025

(351,876

)

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

-

2,747,826

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

21,696

Ordinary

1

21,696

21,696

8.	RELATED PARTY DISCLOSURES

The company was controlled throughout the current and previous years by the directors and Sharif family members by virtue of their ownership of the entire issued share capital.

Included within creditors is a balance of £62,923 (2024:£62,923) owed to a director.