| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JANUARY 2026 |
| FOR |
| KPMSUK LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JANUARY 2026 |
| FOR |
| KPMSUK LIMITED |
| KPMSUK LIMITED (REGISTERED NUMBER: 05686152) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JANUARY 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| KPMSUK LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST JANUARY 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 162-164 High Street |
| Rayleigh |
| Essex |
| SS6 7BS |
| KPMSUK LIMITED (REGISTERED NUMBER: 05686152) |
| BALANCE SHEET |
| 31ST JANUARY 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT (LIABILITIES)/ASSETS | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) |
| NET (LIABILITIES)/ASSETS | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) |
| 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. |
| KPMSUK LIMITED (REGISTERED NUMBER: 05686152) |
| BALANCE SHEET - continued |
| 31ST JANUARY 2026 |
| The financial statements were approved by the director and authorised for issue on |
| KPMSUK LIMITED (REGISTERED NUMBER: 05686152) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JANUARY 2026 |
| 1. | STATUTORY INFORMATION |
| KPMSUK Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Improvements to property | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| 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. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| KPMSUK LIMITED (REGISTERED NUMBER: 05686152) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JANUARY 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 financial statements report a loss for the year and net liabilities at the balance sheet date. |
| The director has assessed the company's ability to continue as a going concern for at least twelve months from the date of approval of these financial statements. |
| The loss reflects deliberate investment in the company's infrastructure to support future growth and respond to policy changes in the sector. |
| Changes in employment law and Ofsted requirements necessitated a longer-term development plan addressing both operational demands and financial pressures that could not be met through fee increases alone. To secure and deliver new business sustainably, the company therefore invested significantly in its infrastructure. This included: |
| i) Significant IT development, including investment in the company's own software, to improve service performance and delivery. |
| ii) Restructuring into defined departments across operations, service management and case management, to clarify responsibilities and support growth. |
| iii) Introduction of a management development programme to strengthen leadership capability and support staff retention. |
| iv) Broadening clinical input to support increasingly complex case management. |
| v) Improving and equipping premises to meet increasing expectations for accommodation standards. |
| Much of this investment has been recognised as expenditure in the year, reducing the reported result, although its benefits are expected to extend over several years. |
| The investment is already supporting growth. Since the balance sheet date, the company has secured two further local authority contracts. With a combined contract value of £5,195,437, these add materially to the company's projected annual guaranteed income. |
| Turnover was maintained throughout the year. The fixed asset base nearly doubled, and cash at the year end was higher than at its start. |
| Further commissioning opportunities are under discussion, and the company now has the capacity to take them on. Ofsted inspected the company's children's home after the year end and rated it Good. Its supported accommodation services are rated Outcome 1, Ofsted's highest outcome level. |
| The director has prepared cash flow forecasts and trading projections for the assessment period. They incorporate contracted income, forecast operating costs and the company's existing financing arrangements, and show that the company can meet its liabilities as they fall due. |
| The director is satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and has prepared the financial statements on the going concern basis. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| KPMSUK LIMITED (REGISTERED NUMBER: 05686152) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JANUARY 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1st February 2025 |
| Additions |
| At 31st January 2026 |
| DEPRECIATION |
| At 1st February 2025 |
| Charge for year |
| At 31st January 2026 |
| NET BOOK VALUE |
| At 31st January 2026 |
| At 31st January 2025 |
| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows: |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1st February 2025 |
| Transfer to ownership | (30,645 | ) |
| At 31st January 2026 |
| DEPRECIATION |
| At 1st February 2025 |
| Transfer to ownership | (25,514 | ) |
| At 31st January 2026 |
| NET BOOK VALUE |
| At 31st January 2026 |
| At 31st January 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| KPMSUK LIMITED (REGISTERED NUMBER: 05686152) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JANUARY 2026 |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| Other creditors |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| - | 128,813 |
| Clydesdale Bank Plc has a fixed and floating charge dated 26 June 2017 covering all the property or undertaking of the company. |
| Merchant Money Spv a LTD has a fixed and floating charge dated 30 September 2022 covering all the property or undertaking of the company. |
| Merchant Money LTD has a fixed and floating charge dated 10 January 2024 covering all the property or undertaking of the company. |
| 9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 31st January 2026 and 31st January 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| KPMSUK LIMITED (REGISTERED NUMBER: 05686152) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JANUARY 2026 |
| 10. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is the director of the company Mr S Boukhari. |