REGISTERED NUMBER: 14312150 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Kayonjaes Ice Cream Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

Mr Fernando Gordon

Miss Kassandra Nastasia Johnson

REGISTERED OFFICE:

80A Croydon Road

Elmers End

Beckenham

BR3 4DF

REGISTERED NUMBER:

14312150 (England and Wales)

FIXED ASSETS

Tangible assets

4

28,817

22,353

CURRENT ASSETS

Stocks

5

1,685

2,490

Cash at bank and in hand

835

993

2,520

3,483

CREDITORS

Amounts falling due within one year

6

36,843

27,096

NET CURRENT LIABILITIES

(34,323

)

(23,613

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(5,506

)

(1,260

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

(5,606

)

(1,360

)

SHAREHOLDERS' FUNDS

(5,506

)

(1,260

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 7 January 2026 and were signed on its behalf by:

Mr Fernando Gordon - Director

1.	STATUTORY INFORMATION

Kayonjaes Ice Cream Ltd 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.

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.

Plant and machinery

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 September 2024

27,842

Additions

12,800

At 31 August 2025

40,642

DEPRECIATION

At 1 September 2024

5,489

Charge for year

6,336

At 31 August 2025

11,825

NET BOOK VALUE

At 31 August 2025

28,817

At 31 August 2024

22,353

5.

STOCKS

31.8.25

31.8.24

£

£

Stocks

1,685

2,490

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

-

45

Trade creditors

509

-

Corporation Tax

983

783

Directors' current account

32,951

25,068

Accrued expenses

2,400

1,200

36,843

27,096

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

1

100

100

8.

RESERVES

Retained

earnings

£

At 1 September 2024

(1,360

)

Deficit for the year

(4,246

)

At 31 August 2025

(5,606

)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Date: .............................................