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Registered Number: 10760627
England and Wales
KIATOHA LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Kiatoha Limited Contents Page For the year ended 31 May 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Kiatoha Limited Company Information For the year ended 31 May 2025
Director | Mrs K L Baker
Registered Number | 10760627
Registered Office | Wildcroft, Badminston Drove Fawley Southampton Hampshire SO45 1BW
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum SP4 6EB
1

Kiatoha Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 106 |  | 144
Investment Property | 4 | 143,356 |  | 140,545
|  | 143,462 |  | 140,689
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 850 |  | 850
Cash at bank and in hand |  | 1,882 |  | 185
|  | 2,732 |  | 1,035
Creditors: amount falling due within one year | 6 | (5,323) |  | (4,624)
Net current assets |  | (2,591) |  | (3,589)
Total assets less current liabilities |  | 140,871 |  | 137,100
Creditors: amount falling due after more than one year | 7 | (102,470) |  | (104,793)
Provisions for liabilities | 8 | (554) |  | (551)
Net assets |  | 37,847 |  | 31,756
Capital and reserves |  |  |
Called up share capital | 9 | 150 |  | 150
Revaluation Reserves | 10 | 17,085 |  | 14,277
Profit and loss account |  | 20,612 |  | 17,329
Shareholders' funds |  | 37,847 |  | 31,756
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 08 January 2026 and were signed on its behalf by:
------------------------------- Mrs K L Baker Director
2

Kiatoha Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information Kiatoha Limited is a private company, limited by shares, registered in England and Wales, registration number 10760627, registration address Wildcroft, Badminston Drove, Fawley, Southampton, Hampshire, SO45 1BW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 taxation 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. Tangible fixed assets Tangible fixed assets, other than investment property, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 33.33% Reducing Balance
Investment properties Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 840 |  | 363 |  | 1,203
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 May 2025 | 840 |  | 363 |  | 1,203
Depreciation
At 01 June 2024 | 721 |  | 338 |  | 1,059
Charge for year | 30 |  | 8 |  | 38
On disposals | - |  | - |  | -
At 31 May 2025 | 751 |  | 346 |  | 1,097
Net book values
Closing balance as at 31 May 2025 | 89 |  | 17 |  | 106
Opening balance as at 01 June 2024 | 119 |  | 25 |  | 144
4. | Investment Property
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 June 2024 | 140,545 |  | 140,545
Additions | - |  | -
Disposals | - |  | -
Revaluations | 2,811 |  | 2,811
At 31 May 2025 | 143,356 |  | 143,356
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 850 |  | 850
| 850 |  | 850
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 779 |  | 277
PAYE & Social Security | 0 |  | 1
Accruals & Deferred Income | 1,008 |  | 954
Directors' Current Accounts | 3,536 |  | 3,392
| 5,323 |  | 4,624
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Directors' Loan Accounts | 102,470 |  | 104,793
| 102,470 |  | 104,793
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 554 |  | 551
| 554 |  | 551
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
150 Ordinary shares of £1.00 each | 150 |  | 150
| 150 |  | 150
10. | Revaluation Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Revaluation Reserve b/fwd | 14,277 |  | 11,522
Transfer to Profit and Loss Account | 2,811 |  | 2,756
Deferred Tax Provided on Revaluation | (3) |  | (1)
| 17,085 |  | 14,277
11. | Director’s loan
| Mr C P Baker
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | (54,092) |  | (55,188)
Advances to director |  | 2,800 |  | 2,905
Repayments by director |  | (1,710) |  | (1,809)
Closing Balance |  | (53,002) |  | (54,092)
Mr C Baker's loan was transferred gratis to Mrs K Baker after the end of the financial year.
| Mrs K L Baker
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | (54,093) |  | (55,189)
Advances to director |  | 2,800 |  | 2,905
Repayments by director |  | (1,710) |  | (1,809)
Closing Balance |  | (53,003) |  | (54,093)
Interest is charged equal to interest incurred by the directors on personal borrowing used to fund the company loan.
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