KDMG F.S Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04959977

KDMG F.S Limited

Filleted Unaudited Financial Statements

31 December 2025

KDMG F.S Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	4	332		332

Creditors: amounts falling due within one year	5	231		231
		----		----
Net current assets			101	101
			----	----
Total assets less current liabilities			101	101
			----	----

KDMG F.S Limited

Statement of Financial Position (continued)

31 December 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	82	82
Capital redemption reserve	18	18
Profit and loss account	1	1
	----	----
Shareholders funds	101	101
	----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 23 September 2026 , and are signed on behalf of the board by:

Mr C Vickers

Director

Company registration number: 04959977

KDMG F.S Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6A Harewood Yard, Harewood, Leeds, LS17 9LF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Employee ownership trust

SMG F.S Employee Ownership Trust has been established with the object of ensuring that shares in the company are held for the benefit of the company's employees and that the eligible employees shall have an interest in the company's business.

Consolidation

The company 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 company and its subsidiary undertakings comprise a small group.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	332	332
	----	----

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	231	231
	----	----

6. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under FRS102.

7. Controlling party

The company is controlled by Island Lane Limited who is under the control of SMG F.S EOT Limited, being the trustee of SMG F.S Employee Ownership Trust.