Registered number
06257851
Kiastm Limited
Filleted Accounts
31 May 2025

Kiastm Limited
Registered number: | 06257851
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Cash at bank and in hand |  |  | 1 |  |  | 1
Creditors: amounts falling due within one year | 3 |  | (18,263) |  |  | (17,029)
Net current liabilities |  |  |  | (18,262) |  |  | (17,028)
Net liabilities |  |  |  | (18,262) |  |  | (17,028)
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (18,263) |  |  | (17,029)
Shareholder's funds |  |  |  | (18,262) |  |  | (17,028)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr M Warren
Director
Approved by the board on 19 February 2026

Kiastm Limited
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| 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).
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Going concern
| The company’s balance sheet shows a net liability position. However, the director considers the company can continue to rely upon his own support to ensure that its liabilities can be settled when they fall due. Accordingly, these financial statements have been prepared on a going concern basis and do not include any provision for adjustments that may become necessary if the support referred to above were withdrawn.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 18,263 |  | 17,029
3 | Related party transactions
| During the year the company was controlled by its director.
| The company received no profit share from the partnership in which it is a partner.
4 | Other information
| Kiastm Limited is a private company limited by shares and incorporated in England. Its registered office is:
| The Mill
| Kingsteignton Road
| Newton Abbot
| Devon
| TQ12 2QA

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