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Company registration number: SC717844
Kasa Holdings Limited
Unaudited filleted financial statements
31 December 2025
Kasa Holdings Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Kasa Holdings Limited
Directors and other information

| Directors | Mr Walker Murray
|  | Mr Gary Lindsay
| Secretary | Blackadders LLP
| Company number | SC717844
| Registered office | 8 Mitchell Street
|  | Leven
|  | KY8 4HJ
| Accountants | Paterson Boyd & Co
|  | 8 Mitchell Street
|  | Leven
|  | Fife
|  | KY8 4HJ

| Bankers | Royal Bank of Scotland

Kasa Holdings Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Kasa Holdings Limited
Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kasa Holdings Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Kasa Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Kasa Holdings Limited and state those matters that we have agreed to state to the board of directors of Kasa Holdings Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kasa Holdings Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Kasa Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kasa Holdings Limited. You consider that Kasa Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Kasa Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Paterson Boyd & Co
Chartered Certified Accountants
8 Mitchell Street
Leven
Fife
KY8 4HJ
28 May 2026
Kasa Holdings Limited
Statement of financial position
31 December 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 464 |  |  |  | - |  |
Investments |  | 6 | 2,462,813 |  |  |  | 2,462,813 |  |
Cash at bank and in hand |  |  | 25,819 |  |  |  | 17,765 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 2,489,096 |  |  |  | 2,480,578 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 1,086,437) |  |  |  | ( 1,120,918) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 1,402,659 |  |  |  | 1,359,660
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,402,659 |  |  |  | 1,359,660
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 801,073) |  |  |  | ( 858,728)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 601,586 |  |  |  | 500,932
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | 601,584 |  |  |  | 500,930
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 601,586 |  |  |  | 500,932
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 28 May 2026 , and are signed on behalf of the board by:
Mr Walker Murray
Director
Company registration number: SC717844
Kasa Holdings Limited
Notes to the financial statements
Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 8 Mitchell Street, Leven, KY8 4HJ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. The company only has basic financial instruments which are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: Nil).
5. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 464 | -
|  |  | _______ | _______

6. Investments

|  |  | 2025 | 2024
|  |  | £ | £
| Investments in group undertakings |  | 2,462,813 | 2,462,813
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 51,148 | 44,641
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 59,500 | 18,000
| Other creditors |  | 975,789 | 1,058,277
|  |  | _______ | _______
|  |  | 1,086,437 | 1,120,918
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 801,073 | 858,728
|  |  | _______ | _______

Included within creditors: amounts falling due after more than one year is an amount of £ 596,479 (2024 £ 680,165 ) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
This is a bank term loan from the Royal Bank of Scotland. Royal Bank of Scotland hold a floating charge over all property of the company.
9. Related party transactions
Included in "Other debtors" is an amount of £464 due from the director to the company. Included in "Other creditors" is an amount of £974,999 due to the director from the company. These loans are interest free, there are no fixed terms of repayment.