Kg Motorsport Limited

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: NI051990

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		129,337		122,145

			129,337		122,145
CURRENT ASSETS
Stocks		2,519,364		2,463,065
Debtors		422,450		378,680
Cash at bank and in hand		949,545		878,882

		3,891,359		3,720,627
Creditors: Amounts Falling Due Within One Year		(504,024 )		(807,467 )

NET CURRENT ASSETS (LIABILITIES)			3,387,335		2,913,160

TOTAL ASSETS LESS CURRENT LIABILITIES			3,516,672		3,035,305

Creditors: Amounts Falling Due After More Than One Year			(316,408 )		(175,289 )

NET ASSETS			3,200,264		2,860,016

CAPITAL AND RESERVES
Called up share capital	5		300		300
Income Statement			3,199,964		2,859,716

SHAREHOLDERS' FUNDS			3,200,264		2,860,016

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Kg Motorsport Limited

Abridged Statement of Financial Position (continued)

As At 31 March 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Kieron Graffin

Director

09/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Kg Motorsport Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI051990 . The registered office is 18 Market Road, Ballymena, Co Antrim, BT43 6EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	20%
Motor Vehicles	20%
Computer Equipment	20%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 5)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	233,835
Additions	25,000

As at 31 March 2026	258,835

...CONTINUED

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Kg Motorsport Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	111,690
Provided during the period	17,808

As at 31 March 2026	129,498

Net Book Value
As at 31 March 2026	129,337

As at 1 April 2025	122,145

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	300	300

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