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Company Registration No. 05893254 (England and Wales)
K M Portfolios Ltd Unaudited accounts for the year ended 30 September 2026
K M Portfolios Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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K M Portfolios Ltd Company Information for the year ended 30 September 2026
Directors
Mrs K M Mannering Dr D P Mannering
Secretary
Dr D P Mannering
Company Number
05893254 (England and Wales)
Registered Office
The Old Stables, East Lenham Farm Ashford Road, Lenham Maidstone Kent ME17 2DP
Accountants
Wiggins & Co, Chartered Accountants The Old Stables, East Lenham Farm Ashford Road, Lenham Maidstone Kent ME17 2DP
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K M Portfolios Ltd Accountants' report
Accountants' report to the board of directors of K M Portfolios Ltd on the preparation of the unaudited statutory accounts for the year ended 30 September 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of K M Portfolios Ltd for the year ended 30 September 2026 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of K M Portfolios Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of K M Portfolios Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than K M Portfolios Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that K M Portfolios Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of K M Portfolios Ltd. You consider that K M Portfolios Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of K M Portfolios Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Wiggins & Co, Chartered Accountants The Old Stables, East Lenham Farm Ashford Road, Lenham Maidstone Kent ME17 2DP 2 November 2026
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K M Portfolios Ltd Statement of financial position as at 30 September 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
15,369 
15,990 
Current assets
Debtors
5
- 
1,755 
Cash at bank and in hand
156,776 
115,810 
156,776 
117,565 
Creditors: amounts falling due within one year
6
(63,077)
(52,604)
Net current assets
93,699 
64,961 
Net assets
109,068 
80,951 
Capital and reserves
Called up share capital
7
2 
2 
Profit and loss account
109,066 
80,949 
Shareholders' funds
109,068 
80,951 
For the year ending 30 September 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2026 and were signed on its behalf by
Mrs K M Mannering Director Company Registration No. 05893254
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K M Portfolios Ltd Notes to the Accounts for the year ended 30 September 2026
1
Statutory information
K M Portfolios Ltd is a private company, limited by shares, registered in England and Wales, registration number 05893254. The registered office is The Old Stables, East Lenham Farm, Ashford Road, Lenham, Maidstone, Kent, ME17 2DP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the invoiced amount of sales, net of VAT.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Office equipment : 15% on reducing balance.
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2025
11,624 
224 
39,261 
51,109 
At 30 September 2026
11,624 
224 
39,261 
51,109 
Depreciation
At 1 October 2025
- 
- 
35,119 
35,119 
Charge for the year
- 
- 
621 
621 
At 30 September 2026
- 
- 
35,740 
35,740 
Net book value
At 30 September 2026
11,624 
224 
3,521 
15,369 
At 30 September 2025
11,624 
224 
4,142 
15,990 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,755 
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K M Portfolios Ltd Notes to the Accounts for the year ended 30 September 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
38,620 
29,360 
Other creditors
4,118 
5,189 
Loans from directors
20,339 
18,055 
63,077 
52,604 
7
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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