REGISTERED NUMBER: 03622282 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Kaizen Consultancy & Training Services

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

M C B Johnston

Secretary:

H Johnston

Registered office:

Treefrog House

Prenton Way

Prenton

Wirral

CH43 3DU

Registered number:

03622282 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

210,452

200,712

Current assets

Debtors

5

166,493

249,212

Cash at bank

111,025

255,594

277,518

504,806

Creditors

Amounts falling due within one year

6

54,694

72,724

Net current assets

222,824

432,082

Total assets less current liabilities

433,276

632,794

Provisions for liabilities

7

-

2,712

Net assets

433,276

630,082

Capital and reserves

Called up share capital

4

4

Retained earnings

433,272

630,078

433,276

630,082

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 May 2026 and were signed by:

M C B Johnston - Director

1.	Statutory information

Kaizen Consultancy & Training Services 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.

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.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

25% reducing balance

Motor vehicles

-

25% reducing balance

No depreciation is provided on freehold land. Freehold buildings are not depreciated on the basis that the director undertakes an annual impairment review to ensure that the current market value of the building exceeds its cost. Any permanent diminutions in value will be charged to the profit and loss account as they occur.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 7 (2024 - 17 ) .

4.	Tangible fixed assets

Fixtures,

Freehold

fittings

Motor

property

& equipment

vehicles

Totals

£

£

£

£

Cost

At 1 September 2024

189,864

141,403

95,278

426,545

Additions

-

12,602

4,000

16,602

At 31 August 2025

189,864

154,005

99,278

443,147

Depreciation

At 1 September 2024

-

137,709

88,124

225,833

Charge for year

-

4,074

2,788

6,862

At 31 August 2025

-

141,783

90,912

232,695

Net book value

At 31 August 2025

189,864

12,222

8,366

210,452

At 31 August 2024

189,864

3,694

7,154

200,712

5.

Debtors: amounts falling due within one year

31/8/25

31/8/24

£

£

Trade debtors

20,384

109,135

Other debtors

146,109

140,077

166,493

249,212

6.

Creditors: amounts falling due within one year

31/8/25

31/8/24

£

£

Trade creditors

35,651

45,920

Taxation and social security

14,417

21,264

Other creditors

4,626

5,540

54,694

72,724

7.	Provisions for liabilities

31/8/25

31/8/24

£

£

Deferred tax

-

2,712

Deferred

tax

£

Balance at 1 September 2024

2,712

Credit to Statement of Income and Retained Earnings during year

(2,712

)

Balance at 31 August 2025

-