2025-03-01 2026-02-28 2026-02-28 false SC722544 KAIRHIA LTD 2026-05-14 41100 false iso4217:GBP xbrli:pure SC722544 2025-02-28 SC722544 2026-02-28 SC722544 2025-03-01 2026-02-28 SC722544 2024-02-28 SC722544 2025-02-28 SC722544 2024-02-29 2025-02-28 SC722544 bus:SmallEntities 2025-03-01 2026-02-28 SC722544 bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 SC722544 bus:AbridgedAccounts 2025-03-01 2026-02-28 SC722544 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC722544 core:WithinOneYear 2026-02-28 SC722544 core:AfterOneYear 2026-02-28 SC722544 core:WithinOneYear 2025-02-28 SC722544 core:AfterOneYear 2025-02-28 SC722544 core:ShareCapital 2026-02-28 SC722544 core:SharePremium 2026-02-28 SC722544 core:RevaluationReserve 2026-02-28 SC722544 core:OtherReservesSubtotal 2026-02-28 SC722544 core:RetainedEarningsAccumulatedLosses 2026-02-28 SC722544 core:ShareCapital 2025-02-28 SC722544 core:SharePremium 2025-02-28 SC722544 core:RevaluationReserve 2025-02-28 SC722544 core:OtherReservesSubtotal 2025-02-28 SC722544 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC722544 core:LandBuildings 2026-02-28 SC722544 core:PlantMachinery 2026-02-28 SC722544 core:Vehicles 2026-02-28 SC722544 core:FurnitureFittings 2026-02-28 SC722544 core:OfficeEquipment 2026-02-28 SC722544 core:NetGoodwill 2026-02-28 SC722544 core:IntangibleAssetsOtherThanGoodwill 2026-02-28 SC722544 core:ListedExchangeTraded 2026-02-28 SC722544 core:UnlistedNon-exchangeTraded 2026-02-28 SC722544 core:LandBuildings 2025-02-28 SC722544 core:PlantMachinery 2025-02-28 SC722544 core:Vehicles 2025-02-28 SC722544 core:FurnitureFittings 2025-02-28 SC722544 core:OfficeEquipment 2025-02-28 SC722544 core:NetGoodwill 2025-02-28 SC722544 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 SC722544 core:ListedExchangeTraded 2025-02-28 SC722544 core:UnlistedNon-exchangeTraded 2025-02-28 SC722544 core:LandBuildings 2025-03-01 2026-02-28 SC722544 core:PlantMachinery 2025-03-01 2026-02-28 SC722544 core:Vehicles 2025-03-01 2026-02-28 SC722544 core:FurnitureFittings 2025-03-01 2026-02-28 SC722544 core:OfficeEquipment 2025-03-01 2026-02-28 SC722544 core:NetGoodwill 2025-03-01 2026-02-28 SC722544 core:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 SC722544 core:ListedExchangeTraded 2025-03-01 2026-02-28 SC722544 core:UnlistedNon-exchangeTraded 2025-03-01 2026-02-28 SC722544 core:MoreThanFiveYears 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments 2026-02-28 SC722544 core:Non-currentFinancialInstruments 2025-02-28 SC722544 dpl:CostSales 2025-03-01 2026-02-28 SC722544 dpl:DistributionCosts 2025-03-01 2026-02-28 SC722544 core:LandBuildings 2025-03-01 2026-02-28 SC722544 core:PlantMachinery 2025-03-01 2026-02-28 SC722544 core:Vehicles 2025-03-01 2026-02-28 SC722544 core:FurnitureFittings 2025-03-01 2026-02-28 SC722544 core:OfficeEquipment 2025-03-01 2026-02-28 SC722544 dpl:AdministrativeExpenses 2025-03-01 2026-02-28 SC722544 core:NetGoodwill 2025-03-01 2026-02-28 SC722544 core:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 SC722544 dpl:GroupUndertakings 2025-03-01 2026-02-28 SC722544 dpl:ParticipatingInterests 2025-03-01 2026-02-28 SC722544 dpl:GroupUndertakings core:ListedExchangeTraded 2025-03-01 2026-02-28 SC722544 core:ListedExchangeTraded 2025-03-01 2026-02-28 SC722544 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-03-01 2026-02-28 SC722544 core:UnlistedNon-exchangeTraded 2025-03-01 2026-02-28 SC722544 dpl:CostSales 2024-02-29 2025-02-28 SC722544 dpl:DistributionCosts 2024-02-29 2025-02-28 SC722544 core:LandBuildings 2024-02-29 2025-02-28 SC722544 core:PlantMachinery 2024-02-29 2025-02-28 SC722544 core:Vehicles 2024-02-29 2025-02-28 SC722544 core:FurnitureFittings 2024-02-29 2025-02-28 SC722544 core:OfficeEquipment 2024-02-29 2025-02-28 SC722544 dpl:AdministrativeExpenses 2024-02-29 2025-02-28 SC722544 core:NetGoodwill 2024-02-29 2025-02-28 SC722544 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 SC722544 dpl:GroupUndertakings 2024-02-29 2025-02-28 SC722544 dpl:ParticipatingInterests 2024-02-29 2025-02-28 SC722544 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-29 2025-02-28 SC722544 core:ListedExchangeTraded 2024-02-29 2025-02-28 SC722544 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 SC722544 core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 SC722544 core:NetGoodwill 2026-02-28 SC722544 core:IntangibleAssetsOtherThanGoodwill 2026-02-28 SC722544 core:LandBuildings 2026-02-28 SC722544 core:PlantMachinery 2026-02-28 SC722544 core:Vehicles 2026-02-28 SC722544 core:FurnitureFittings 2026-02-28 SC722544 core:OfficeEquipment 2026-02-28 SC722544 core:AfterOneYear 2026-02-28 SC722544 core:WithinOneYear 2026-02-28 SC722544 core:ListedExchangeTraded 2026-02-28 SC722544 core:UnlistedNon-exchangeTraded 2026-02-28 SC722544 core:ShareCapital 2026-02-28 SC722544 core:SharePremium 2026-02-28 SC722544 core:RevaluationReserve 2026-02-28 SC722544 core:OtherReservesSubtotal 2026-02-28 SC722544 core:RetainedEarningsAccumulatedLosses 2026-02-28 SC722544 core:NetGoodwill 2025-02-28 SC722544 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 SC722544 core:LandBuildings 2025-02-28 SC722544 core:PlantMachinery 2025-02-28 SC722544 core:Vehicles 2025-02-28 SC722544 core:FurnitureFittings 2025-02-28 SC722544 core:OfficeEquipment 2025-02-28 SC722544 core:AfterOneYear 2025-02-28 SC722544 core:WithinOneYear 2025-02-28 SC722544 core:ListedExchangeTraded 2025-02-28 SC722544 core:UnlistedNon-exchangeTraded 2025-02-28 SC722544 core:ShareCapital 2025-02-28 SC722544 core:SharePremium 2025-02-28 SC722544 core:RevaluationReserve 2025-02-28 SC722544 core:OtherReservesSubtotal 2025-02-28 SC722544 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC722544 core:NetGoodwill 2024-02-28 SC722544 core:IntangibleAssetsOtherThanGoodwill 2024-02-28 SC722544 core:LandBuildings 2024-02-28 SC722544 core:PlantMachinery 2024-02-28 SC722544 core:Vehicles 2024-02-28 SC722544 core:FurnitureFittings 2024-02-28 SC722544 core:OfficeEquipment 2024-02-28 SC722544 core:AfterOneYear 2024-02-28 SC722544 core:WithinOneYear 2024-02-28 SC722544 core:ListedExchangeTraded 2024-02-28 SC722544 core:UnlistedNon-exchangeTraded 2024-02-28 SC722544 core:ShareCapital 2024-02-28 SC722544 core:SharePremium 2024-02-28 SC722544 core:RevaluationReserve 2024-02-28 SC722544 core:OtherReservesSubtotal 2024-02-28 SC722544 core:RetainedEarningsAccumulatedLosses 2024-02-28 SC722544 core:AfterOneYear 2025-03-01 2026-02-28 SC722544 core:WithinOneYear 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:CostValuation 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-01 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:CostValuation 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-02-28 SC722544 core:Non-currentFinancialInstruments core:CostValuation 2025-02-28 SC722544 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-28 SC722544 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-28 SC722544 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-28 SC722544 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 SC722544 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 SC722544 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 SC722544 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 SC722544 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 SC722544 bus:Director1 2025-03-01 2026-02-28

KAIRHIA LTD

Registered Number
SC722544
(Scotland)

Unaudited Financial Statements for the Year ended
28 February 2026

KAIRHIA LTD
Company Information
for the year from 1 March 2025 to 28 February 2026

Director | WILSON, Amy Louise

Registered Address | 10 Glass Road
| Winchburgh
| Broxburn
| EH52 6SE

Registered Number | SC722544 (Scotland)

KAIRHIA LTD
Balance Sheet as at
28 February 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,423,023 |  |  |  | 3,423,023
|  |  |  | 3,423,023 |  |  |  | 3,423,023
Current assets |  |  |  |  |  |  |  |
Debtors |  | - |  |  |  | 1,637 |  |
Cash at bank and on hand |  | 1,507 |  |  |  | 98,783 |  |
|  | 1,507 |  |  |  | 100,420 |  |
Creditors amounts falling due within one year |  | (44,322) |  |  |  | (48,475) |  |
Net current assets (liabilities) |  |  |  | (42,815) |  |  |  | 51,945
Total assets less current liabilities |  |  |  | 3,380,208 |  |  |  | 3,474,968
Creditors amounts falling due after one year |  |  |  | (3,302,848) |  |  |  | (3,398,972)
Net assets |  |  |  | 77,360 |  |  |  | 75,996
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 77,360 |  |  |  | 75,996
Shareholders' funds |  |  |  | 77,360 |  |  |  | 75,996

- 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 14 May 2026, and are signed on its behalf by:
WILSON, Amy Louise Director Registered Company No. SC722544

KAIRHIA LTD
Notes to the Financial Statements
for the year ended 28 February 2026

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

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. 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.

| 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

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

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 1

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

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 March 25 | 3,423,023
| At 28 February 26 | 3,423,023
| Net book value
| At 28 February 26 | 3,423,023
| At 28 February 25 | 3,423,023