KMCOMMS LIMITED


Director	MACLEOD, Kenneth Murdo


Registered Address	Phoenix House
	Phoenix Business Park
	Paisley
	PA1 2BH


Registered Number	SC755237 (Scotland)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		23,755		31,673
			23,755		31,673
Current assets
Cash at bank and on hand		13,840		929
		13,840		929
Creditors amounts falling due within one year	5	(11,098)		(31,023)
Net current assets (liabilities)			2,742		(30,094)
Total assets less current liabilities			26,497		1,579
Creditors amounts falling due after one year	6		(15,986)		-
Net assets			10,511		1,579
Capital and reserves
Called up share capital			100		100
Profit and loss account			10,411		1,479
Shareholders' funds			10,511		1,579

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 October 2026, and are signed on its behalf by:

MACLEOD, Kenneth Murdo
Director
Registered Company No. SC755237

KMCOMMS LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Prior period adjustment
	In the financial statements for the year ended 31 January 2025, the full hire purchase interest on the motor vehicle agreement was charged to the profit and loss account in that year. The interest should be spread over the term of the agreement. The correction of £6,793 has been credited to reserves at 1 February 2025. The comparative figures have not been restated as the amount is not considered material to the presentation of the prior year.

Prior period adjustment

In the financial statements for the year ended 31 January 2025, the full hire purchase interest on the motor vehicle agreement was charged to the profit and loss account in that year. The interest should be spread over the term of the agreement. The correction of £6,793 has been credited to reserves at 1 February 2025. The comparative figures have not been restated as the amount is not considered material to the presentation of the prior year.

4.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 February 25	38,270	38,270
At 31 January 26	38,270	38,270
Depreciation and impairment
At 01 February 25	6,597	6,597
Charge for year	7,918	7,918
At 31 January 26	14,515	14,515
Net book value
At 31 January 26	23,755	23,755
At 31 January 25	31,673	31,673

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	31,023
Taxation and social security	6,699	-
Finance lease and HP contracts	4,399	-
Total	11,098	31,023

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	15,986	-
Total	15,986	-

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	20,384		-


	At 31 January 2026 the company had obligations under hire purchase contracts of £20,384, of which £4,398 is due within one year and £15,986 is due between one and five years. These obligations are secured on the assets concerned.