REGISTERED NUMBER: 11518353 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Kura Human Factors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D F Hammond

D R Whiffin

REGISTERED OFFICE:

Aerospace Logistics Centre

Fifth Avenue

Letchworth Garden City

SG6 2TS

REGISTERED NUMBER:

11518353 (England and Wales)

ACCOUNTANTS:

Godfrey Laws & Co Limited

1 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

CURRENT ASSETS

Debtors

4

6,369

20,021

Cash at bank

635

799

7,004

20,820

CREDITORS

Amounts falling due within one year

5

7,962

8,803

NET CURRENT (LIABILITIES)/ASSETS

(958

)

12,017

TOTAL ASSETS LESS CURRENT LIABILITIES

(958

)

12,017

CREDITORS

Amounts falling due after more than one year

6

24,559

29,963

NET LIABILITIES

(25,517

)

(17,946

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(25,617

)

(18,046

)

SHAREHOLDERS' FUNDS

(25,517

)

(17,946

)

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

D F Hammond - Director

D R Whiffin - Director

1.	STATUTORY INFORMATION

Kura Human Factors Ltd 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.

Turnover consists of the provision of peer support services to the aviation industry.

Taxation

Taxation for the year comprises 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.

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 balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

634

3,802

Amounts owed by group undertakings

1,714

-

Other debtors

4,021

16,219

6,369

20,021

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

5,048

5,048

Trade creditors

1,632

2,220

Amounts owed to group undertakings

-

535

Taxation and social security

282

-

Other creditors

1,000

1,000

7,962

8,803

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

24,559

29,963

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other debtors in the year ended 31.8.2024 were amounts owed back to company from directors who resigned in the year to 31 August 2022. These amounts have now been repaid.

Mr R Priday

£0 (2024 - £3,971)

Mr N Phoenix

£0 (2024 - £3,971)

Mr S Mahon

£0 (2024 - £3,971)

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the following amounts are due (to)/from companies under common control

31.08.2025

31.08.2024

£

£

Odiliaclark Ltd

(1,714)

(535)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D F Hammond.

10.	ULTIMATE PARENT COMPANY

The parent company is OdiliaClark Ltd, the registered office is: Aerospace logistics Centre, Fifth Avenue, Letchworth Garden City, England, SG6 2TS.

During the year, the ultimate parent company and controlling party was Specialist Aviation Holdings Limited.

Subsequent to the year end, the ultimate parent company was changed to DH Holdings Limited.

The registered office of the ultimate parent company is:

Aerospace Logistics Centre

Fifth Avenue

Letchworth Garden City

Herts

SG6 2TS

The ultimate parent company is incorporated in England and Wales.

11.	GOING CONCERN

At the balance sheet date the company had net current liabilities, the parent company will continue to support the company for the next 12 months.