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Registered number: 04291645
Komcept Solutions Ltd.
Unaudited Financial Statements
For The Year Ended 30 November 2025
Sawford Bullard
Blisworth Hill Farm
Stoke Road
Blisworth
Northamptonshire
NN7 3DB
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 04291645
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,461,250 1,500,717
Investments 5 75 75
1,461,325 1,500,792
CURRENT ASSETS
Stocks 6 414,892 388,029
Debtors 7 729,703 2,755,993
Cash at bank and in hand 4,790,170 7,491,466
5,934,765 10,635,488
Creditors: Amounts Falling Due Within One Year 8 (148,499 ) (595,318 )
NET CURRENT ASSETS (LIABILITIES) 5,786,266 10,040,170
TOTAL ASSETS LESS CURRENT LIABILITIES 7,247,591 11,540,962
PROVISIONS FOR LIABILITIES
Deferred Taxation (32,282 ) (40,603 )
NET ASSETS 7,215,309 11,500,359
CAPITAL AND RESERVES
Called up share capital 9 75,453 75,269
Revaluation reserve 10 513,274 513,274
Capital redemption reserve 102 102
Income Statement 6,626,480 10,911,714
SHAREHOLDERS' FUNDS 7,215,309 11,500,359
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For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
On behalf of the board
P R Joyce
Director
P D Joyce
Director
11 August 2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Komcept Solutions Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04291645 . The registered office is Ridgeway Farm Hartwell Road, Ashton, Northampton, Northamptonshire, NN7 2JR.
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 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced and is recognised by reference to the stage of completion. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Freehold 2% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entitiy after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument , those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited directly to equity. 
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises. 
2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments
to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
2.10. Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2024: 24)
33 24
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4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2024 1,362,091 87,642 406,569 1,856,302
Additions - 920 41,167 42,087
As at 30 November 2025 1,362,091 88,562 447,736 1,898,389
Depreciation
As at 1 December 2024 54,484 25,031 276,070 355,585
Provided during the period 27,241 15,765 38,548 81,554
As at 30 November 2025 81,725 40,796 314,618 437,139
Net Book Value
As at 30 November 2025 1,280,366 47,766 133,118 1,461,250
As at 1 December 2024 1,307,607 62,611 130,499 1,500,717
Cost or valuation as at 30 November 2025 represented by:
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
At cost 1,362,091 88,562 447,736 1,898,389
1,362,091 88,562 447,736 1,898,389
Included within the Freehold Property heading is non depreciable land with a value of £94,734.
Tangible assets held at valuation
The freehold property was last formally revalued by Underwoods in year end 30 November 2022, the valuation was prepared using the Market Approach. The directors consider that the valuation of the property has not materially changed during the year.
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Land & Property
Freehold
£
Cost 1,563,777
Accumulated depreciation and impairment 439,436
Carrying amount 1,124,341
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5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 December 2024 75
As at 30 November 2025 75
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 75
As at 1 December 2024 75
6. Stocks
2025 2024
£ £
Stock 414,892 388,029
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 72,785 2,271,444
Amounts owed by group undertakings 256,791 307,791
Other debtors 400,127 176,758
729,703 2,755,993
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 38,109 59,620
Other creditors 68,178 502,494
Taxation and social security 42,212 33,204
148,499 595,318
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9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
75,000 Ordinary Shares of £ 1.00 each 75,000 75,000
2025 2024
Allotted, called up but not fully paid £ £
2,514 Ordinary A shares of £ 0.25 each 453 269
Shares issued during the period: £
735 Ordinary A shares of £ 0.25 each 184
10. Reserves
Revaluation reserve Capital Redemption Income Statement
£ £ £
As at 1 December 2024 513,274 102 10,911,714
Loss for the year and total comprehensive income - - (2,165,234 )
Dividends paid - - (2,120,000)
Arising on shares issued during the period - - -
As at 30 November 2025 513,274 102 6,626,480
11. Related Party Transactions
One Digital Limited is a 75% subsidiary of Komcept Solutions Limited. At the year end, an amount of £256,791 (2024: £307,791) was due from One Digital Limited. The loan is interest free and repayable on demand. 
Delta SPE, a director and shareholder of Komcept Solutions Limited has a 10% interest in Delta SPE which is a company based in Ukraine. At the year end, an amount of £78,897 (2024: £78,897) included within other debtors, was owed to Komcept Solutions Limited from Delta SPE. This is an interest free loan and repayable on demand. 
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