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KLOOF LIMITED

Registered Number
07937241
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

KLOOF LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | SQUIRE, Mark

Registered Address | 32 Tamerton Close
| Tamerton Foliot
| Plymouth
| PL5 4JX

Registered Number | 07937241 (England and Wales)

KLOOF LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 5,560 |  |  |  | 6,950
|  |  |  | 5,560 |  |  |  | 6,950
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 58,961 |  |  |  | 53,283 |  |
Debtors | 5 | 27,712 |  |  |  | 17,072 |  |
Cash at bank and on hand |  | 75,006 |  |  |  | 89,881 |  |
|  | 161,679 |  |  |  | 160,236 |  |
Creditors amounts falling due within one year | 6 | (29,537) |  |  |  | (31,217) |  |
Net current assets (liabilities) |  |  |  | 132,142 |  |  |  | 129,019
Total assets less current liabilities |  |  |  | 137,702 |  |  |  | 135,969
Net assets |  |  |  | 137,702 |  |  |  | 135,969
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 137,702 |  |  |  | 135,969
Shareholders' funds |  |  |  | 137,702 |  |  |  | 135,969

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 March 2026, and are signed on its behalf by:
SQUIRE, Mark Director Registered Company No. 07937241

KLOOF LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Kloof Limited 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.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates. value added tax and other sales taxes.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Taxation for the year compromises 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.

| Deferred tax
--- | ---
| 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 and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 20
| Office Equipment | 20

| Finance leases and hire purchase contracts
--- | ---
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Stocks and work in progress
--- | ---
| Stocks are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 10,099 |  | 9,359 |  | 6,925 |  | 26,383
| At 31 December 25 | 10,099 |  | 9,359 |  | 6,925 |  | 26,383
| Depreciation and impairment
| At 01 January 25 | 5,969 |  | 7,257 |  | 6,207 |  | 19,433
| Charge for year | 826 |  | 420 |  | 144 |  | 1,390
| At 31 December 25 | 6,795 |  | 7,677 |  | 6,351 |  | 20,823
| Net book value
| At 31 December 25 | 3,304 |  | 1,682 |  | 574 |  | 5,560
| At 31 December 24 | 4,130 |  | 2,102 |  | 718 |  | 6,950

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 58,961 |  | 53,283
| Total | 58,961 |  | 53,283

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 27,712 |  | 17,072
| Total | 27,712 |  | 17,072

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 320
| Taxation and social security | 8,138 |  | 10,559
| Other creditors | 21,399 |  | 20,338
| Total | 29,537 |  | 31,217

7. | Directors advances, credits and guarantees
--- | ---
| As at 31 December 2025 there was a balance owed to the company by the director of £26,302 (2024: £16,288). This balance was repaid within nine months of the accounting period end.