Company No: 15782120 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

S D O'Neill (Appointed 16 June 2024)

REGISTERED OFFICE	Wey Court West
	Union Road
	Farnham
	GU9 7PT
	United Kingdom

COMPANY NUMBER

15782120 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	31.03.2025
		£
Fixed assets
Tangible assets	3	1,811
		1,811
Current assets
Cash at bank and in hand	4	2,017
		2,017
Creditors: amounts falling due within one year	5	( 4,941)
Net current liabilities		(2,924)
Total assets less current liabilities		(1,113)
Net liabilities		( 1,113)
Capital and reserves
Called-up share capital		100
Profit and loss account		( 1,213 )
Total shareholders' deficit		( 1,113)

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of KIBO Strategy Limited (registered number: 15782120) were approved and authorised for issue by the Director on 23 December 2025. They were signed on its behalf by:

S D O'Neill Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

KIBO Strategy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, GU9 7PT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

The company commenced trading on the 16 June 2024.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	Period from 16.06.2024 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 16 June 2024	0		0
Additions	2,229		2,229
At 31 March 2025	2,229		2,229
Accumulated depreciation
At 16 June 2024	0		0
Charge for the financial period	418		418
At 31 March 2025	418		418
Net book value
At 31 March 2025	1,811		1,811

4. Cash and cash equivalents

	31.03.2025
	£
Cash at bank and in hand	2,017

5. Creditors: amounts falling due within one year

	31.03.2025
	£
Amounts owed to director	4,941