REGISTERED NUMBER: 09678002 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

KNIGHT & KNOXLEY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L R Shaw

REGISTERED OFFICE:

2 Clyde Road

Brighton

East Sussex

BN1 4NP

REGISTERED NUMBER:

09678002 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

1,962

2,458

CURRENT ASSETS

Stocks

-

14,900

Debtors

5

63,453

54,624

Cash at bank

71,056

43,856

134,509

113,380

CREDITORS

Amounts falling due within one year

6

(89,887

)

(137,574

)

NET CURRENT ASSETS/(LIABILITIES)

44,622

(24,194

)

TOTAL ASSETS LESS CURRENT LIABILITIES

46,584

(21,736

)

CREDITORS

Amounts falling due after more than one year

7

(16,720

)

(21,932

)

NET ASSETS/(LIABILITIES)

29,864

(43,668

)

CAPITAL AND RESERVES

Called up share capital

8

200

190

Share premium

234,830

234,830

Retained earnings

(205,166

)

(278,688

)

SHAREHOLDERS' FUNDS

29,864

(43,668

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 26 October 2026 and were signed by:

L R Shaw - Director

1.	STATUTORY INFORMATION

Knight & Knoxley 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 represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from sales commission and residential lettings is recognised when the invoice is raised.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Leasehold improvements

- 20% on cost

Plant & machinery

- 20% on cost

Fixtures & fittings

- 25% reducing balance

Computer equipment

- 33% on cost

Motor vehicles

- 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

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 plan for its employees. A defined contribution pension plan is a pension plan under which the company pays contributions into a separate entity. Once the contributions have been paid, the company has no further obligations.

The contributions are recognised as an expense in the income statement when they fall due. Amounts owed but not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Going concern

The director has agreed to support the company as necessary in the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

Computer

improvements

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

46,487

11,293

15,275

2,752

75,807

Additions

-

-

224

-

224

At 31 December 2025

46,487

11,293

15,499

2,752

76,031

DEPRECIATION

At 1 January 2025

46,487

11,173

13,906

1,783

73,349

Charge for year

-

31

356

333

720

At 31 December 2025

46,487

11,204

14,262

2,116

74,069

NET BOOK VALUE

At 31 December 2025

-

89

1,237

636

1,962

At 31 December 2024

-

120

1,369

969

2,458

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,763

724

Amounts owed by group undertakings

10

-

Other debtors

59,680

53,900

63,453

54,624

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,894

87,894

Trade creditors

10,835

4,502

Taxation and social security

21,624

31,961

Other creditors

52,534

13,217

89,887

137,574

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

16,720

21,932

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20

Ordinary A

1

100

100

80

Ordinary B

1

100

90

200

190

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

L R Shaw

Balance outstanding at start of year

-

-

Amounts advanced

30,713

-

Amounts repaid

(30,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

713

-

Director's loan is interest free and repayable on demand.