REGISTERED NUMBER: 07395777 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

KCS CONSULTING LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

K W Benham

SECRETARY:

Mrs S A Benham

REGISTERED OFFICE:

118 Lidiard Gardens

Southsea

Hampshire

PO4 9LF

REGISTERED NUMBER:

07395777 (England and Wales)

ACCOUNTANTS:

Adams Beeny Limited

4 Sudley Road

Bognor Regis

West Sussex

PO21 1EU

FIXED ASSETS

Tangible assets

4

20,285

10,807

CURRENT ASSETS

Debtors

5

125,325

62,104

Cash at bank

29,298

3,325

154,623

65,429

CREDITORS

Amounts falling due within one year

6

98,491

57,985

NET CURRENT ASSETS

56,132

7,444

TOTAL ASSETS LESS CURRENT LIABILITIES

76,417

18,251

CREDITORS

Amounts falling due after more than one year

7

6,061

16,526

NET ASSETS

70,356

1,725

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

70,256

1,625

SHAREHOLDERS' FUNDS

70,356

1,725

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 October 2026 and were signed by:

K W Benham - Director

1.	STATUTORY INFORMATION

KCS Consulting 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery etc

-

25% on reducing balance

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.

Going concern

The accounts have been prepared correctly on the going concern basis as the director is prepared to continue their financial support.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

61,933

Additions

17,025

At 31 October 2025

78,958

DEPRECIATION

At 1 November 2024

51,126

Charge for year

7,547

At 31 October 2025

58,673

NET BOOK VALUE

At 31 October 2025

20,285

At 31 October 2024

10,807

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

114,486

53,765

Other debtors

10,839

8,339

125,325

62,104

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

15,768

5,827

Taxation and social security

46,081

14,517

Other creditors

36,642

37,641

98,491

57,985

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Other creditors

6,061

16,526

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 November 2024

1,625

Profit for the year

74,631

Dividends

(6,000

)

At 31 October 2025

70,256

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

K W Benham

Balance outstanding at start of year

25,842

49,125

Amounts advanced

5,000

-

Amounts repaid

(6,000

)

(23,283

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,842

25,842

The loan is interest free and repayable upon demand.