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REGISTERED NUMBER: 08732199 (England and Wales)















KIIRO LIMITED

Unaudited Financial Statements for the Year Ended 31 October 2024






KIIRO LIMITED (REGISTERED NUMBER: 08732199)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KIIRO LIMITED

Company Information
for the Year Ended 31 October 2024







DIRECTOR: R E Sobol





REGISTERED OFFICE: 10th Floor
60 Church Street
Birmingham
West Midlands
B3 2DJ





REGISTERED NUMBER: 08732199 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

KIIRO LIMITED (REGISTERED NUMBER: 08732199)

Balance Sheet
31 October 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 39,073 88,717
Cash at bank 2,627 52,061
41,700 140,778
CREDITORS
Amounts falling due within one year 5 10,617 91,612
NET CURRENT ASSETS 31,083 49,166
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,083

49,166

CREDITORS
Amounts falling due after more than one
year

6

13,617

16,971
NET ASSETS 17,466 32,195

CAPITAL AND RESERVES
Called up share capital 6 6
Retained earnings 17,460 32,189
SHAREHOLDERS' FUNDS 17,466 32,195

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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 27 June 2025 and were signed by:





R E Sobol - Director


KIIRO LIMITED (REGISTERED NUMBER: 08732199)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Kiiro 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 32,127 88,504
Amounts owed by associates 6,941 -
Prepayments 5 213
39,073 88,717

KIIRO LIMITED (REGISTERED NUMBER: 08732199)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,354 2,798
Trade creditors 2,174 3,522
Amounts owed to associates - 77,856
Social security and other taxes (100 ) 2,224
Accrued expenses 5,189 5,212
10,617 91,612

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 5,957 2,869
Bank loans - 2-5 years 7,660 9,050
Bank loans more 5 yr by instal - 5,052
13,617 16,971

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 5,052