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Registered number: 05903790
Blue Kairos Limited
Financial Statements
For The Year Ended 31 August 2025
Blue Kairos Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Blue Kairos Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 05903790

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,586 |  | 5,508
|  |  | 4,586 |  | 5,508
CURRENT ASSETS
Stocks | 5 | 76,158 |  | 105,148 |
Debtors | 6 | 17,126 |  | 119,215 |
Cash at bank and in hand |  | 121,179 |  | 38,426 |
|  | 214,463 |  | 262,789 |
Creditors: Amounts Falling Due Within One Year | 7 | (105,386 ) |  | (146,910 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 109,077 |  | 115,879
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 113,663 |  | 121,387
NET ASSETS |  |  | 113,663 |  | 121,387
CAPITAL AND RESERVES
Called up share capital | 8 |  | 110 |  | 110
Profit and Loss Account |  |  | 113,553 |  | 121,277
SHAREHOLDERS' FUNDS |  |  | 113,663 |  | 121,387

Page 1
Page 2
Blue Kairos Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr I R Leng Director
16 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Blue Kairos Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Blue Kairos Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05903790 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment | 25% reducing balance

2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Blue Kairos Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Office Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 25,899
Additions | 223
As at 31 August 2025 | 26,122
Depreciation
As at 1 September 2024 | 20,391
Provided during the period | 1,145
As at 31 August 2025 | 21,536
Net Book Value
As at 31 August 2025 | 4,586
As at 1 September 2024 | 5,508

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 76,158 |  | 105,148

Page 4
Page 5
Blue Kairos Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,608 |  | 117,286
Other debtors | 1,518 |  | 1,929
| 17,126 |  | 119,215

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 84,024 |  | 141,553
Bank loans and overdrafts | 1 |  | 1
Other creditors | 10,504 |  | 738
Taxation and social security | 10,857 |  | 4,618
| 105,386 |  | 146,910

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 110 |  | 110

9. Directors Advances, Credits and Guarantees
Included in other creditors due within one year is a loan from the director, Mr I R C Leng amounting to £9,664 (2024: £834).
10. Ultimate Controlling Party
The company was controlled throughout the current and previous period by its director, Mr I R C Leng by virtue of the fact that they own the majority of the company's ordinary issued share capital.
Page 5