Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30The principal activity of the company during the year was of the sale of party favours and gift bags.true1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12023-07-01false 12065507 2023-07-01 2024-06-30 12065507 2022-07-01 2023-06-30 12065507 2024-06-30 12065507 2023-06-30 12065507 c:Director1 2023-07-01 2024-06-30 12065507 c:RegisteredOffice 2023-07-01 2024-06-30 12065507 d:CurrentFinancialInstruments 2024-06-30 12065507 d:CurrentFinancialInstruments 2023-06-30 12065507 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12065507 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12065507 d:ShareCapital 2024-06-30 12065507 d:ShareCapital 2023-06-30 12065507 d:RetainedEarningsAccumulatedLosses 2024-06-30 12065507 d:RetainedEarningsAccumulatedLosses 2023-06-30 12065507 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-06-30 12065507 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-06-30 12065507 c:OrdinaryShareClass1 2023-07-01 2024-06-30 12065507 c:OrdinaryShareClass1 2024-06-30 12065507 c:OrdinaryShareClass1 2023-06-30 12065507 c:FRS102 2023-07-01 2024-06-30 12065507 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12065507 c:FullAccounts 2023-07-01 2024-06-30 12065507 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12065507 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12065507









KIDOU LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
KIDOU LIMITED
 
 
COMPANY INFORMATION


Director
R C De Haan 




Registered number
12065507



Registered office
Eighth Floor
6 New Street Square

New Fetter Lane

London

EC4A 3AQ




Accountants
Rawlinson & Hunter LLP
Chartered Accountants

Eighth Floor

6 New Street Square

New Fetter Lane

London

EC4A 3AQ





 
KIDOU LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 5


 
KIDOU LIMITED
REGISTERED NUMBER: 12065507

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1
1

Cash at bank and in hand
 5 
20
-

  
21
1

Creditors: amounts falling due within one year
 6 
(5,000)
-

Net current (liabilities)/assets
  
 
 
(4,979)
 
 
1

Total assets less current liabilities
  
(4,979)
1

  

Net (liabilities)/assets
  
(4,979)
1


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(4,980)
-

  
(4,979)
1


Page 1

 
KIDOU LIMITED
REGISTERED NUMBER: 12065507
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R C De Haan
Director

Date: 7 August 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
KIDOU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Kidou Limited ("the company") is a private company, limited by shares, incorporated in England and Wales with registration number of 12065507. The registered office is Eighth Floor, 6 New Street Square, London, EC4A 3AQ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The company expects support from its director shareholder, who has confirmed that she will provide such financial support as is necessary for the company to meet its liabilities as they fall due and continue in operation for a period of at least twelve months from the date of signing of these financial statements.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
KIDOU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Called up share capital not paid
1
1



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
20
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
5,000
-


Page 4

 
KIDOU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
20
-




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


8.


Share capital

2024
2023
£
£
Authorised, allotted, called up and unpaid



1 (2023 - 1) Ordinary share of £1.00
1
1


 
Page 5