KIBUN LTD.


Director	VERSTRAETE, Astrid


Registered Address	Arquen House
	4-6 Spicer Street
	St. Albans
	AL3 4PQ


Registered Number	11026599 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		154		281
			154		281
Current assets
Debtors	4	2,756		3,644
Cash at bank and on hand		5,205		76
		7,961		3,720
Creditors amounts falling due within one year	5	(3,199)		(3,948)
Net current assets (liabilities)			4,762		(228)
Total assets less current liabilities			4,916		53
Net assets			4,916		53
Capital and reserves
Profit and loss account			4,916		53
Shareholders' funds			4,916		53

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 October 2025, and are signed on its behalf by:

VERSTRAETE, Astrid
Director
Registered Company No. 11026599

KIBUN LTD.

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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 rendering of services.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 May 24	2,771	2,771
Disposals	(2,262)	(2,262)
At 30 April 25	509	509
Depreciation and impairment
At 01 May 24	2,490	2,490
Charge for year	127	127
On disposals	(2,262)	(2,262)
At 30 April 25	355	355
Net book value
At 30 April 25	154	154
At 30 April 24	281	281

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	-	1,140
Prepayments and accrued income	2,756	2,504
Total	2,756	3,644

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	269
Taxation and social security	2,822	3,402
Other creditors	377	277
Total	3,199	3,948