KST MOTORCYCLES UK LTD

Registered Number: 15441986 KST MOTORCYCLES UK LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Current assets
Stocks	3	70,917	-
Debtors	4	82,328	131,350
Cash at bank and in hand		3,919	99
		157,164	131,449
Creditors: amount falling due within one year	5	(23,655)	(33,006)
Net current assets		133,509	98,443

Total assets less current liabilities		133,509	98,443
Creditors: amount falling due after more than one year	6	(125,150)	(95,100)
Net assets		8,359	3,343

Capital and reserves
Called up share capital		100	100
Profit and loss account		8,259	3,243
Shareholders' funds		8,359	3,343

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 30 October 2026 and were signed by:

-------------------------------
Mr Themistoklis Sarikas
Director

KST MOTORCYCLES UK LTD
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

KST MOTORCYCLES UK LTD is a private company, limited by shares, registered in England and Wales, registration number 15441986, registration address 651 Hitchin Road, Luton, LU2 7UP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 1 (2025 : 1).

Stocks

	2026 £		2025 £
Stocks	70,917		-
	70,917		-

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	58,751	131,350
PAYE & Social Security	999	-
VAT	22,578	-
	82,328	131,350

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	19,365	23,832
Corporation Tax	1,294	878
Accrued Expenses	-	1,200
Directors' Current Accounts	2,996	7,096
	23,655	33,006

Creditors: amount falling due after more than one year

	2026 £		2025 £
Other Creditors	125,150		95,100
	125,150		95,100