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Registration number: 05977102

Kaluc Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

Kaluc Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

Kaluc Ltd

Company Information

Directors | Mr Peter Nicholls Mrs Denise Nicholls

Registered office | 1 Market Hill Calne Wiltshire England SN11 0BT

Kaluc Ltd

(Registration number: 05977102)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 2 | 443 | 450
Investment property | 3 | 295,000 | 295,000
|  | 295,443 | 295,450
Current assets |  |  |
Stocks | 4 | 182,993 | 26,239
Debtors | 5 | 9,938 | 2,166
Cash at bank and in hand |  | 216,774 | 414,856
|  | 409,705 | 443,261
Creditors: Amounts falling due within one year | 6 | (5,707) | (13,577)
Net current assets |  | 403,998 | 429,684
Total assets less current liabilities |  | 699,441 | 725,134
Creditors: Amounts falling due after more than one year | 6 | (558,397) | (588,201)
Net assets |  | 141,044 | 136,933
Capital and reserves |  |  |
Called up share capital |  | 2,000 | 2,000
Retained earnings |  | 139,044 | 134,933
Shareholders' funds |  | 141,044 | 136,933

For the financial year ending 30 September 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 2 June 2026 and signed on its behalf by:

......................................... Mr Peter Nicholls Director

Kaluc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

2 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 6,381 | 6,381
At 30 September 2025 | 6,381 | 6,381
Depreciation
At 1 October 2024 | 5,431 | 5,431
Charge for the year | 507 | 507
At 30 September 2025 | 5,938 | 5,938
Carrying amount
At 30 September 2025 | 443 | 443
At 30 September 2024 | 450 | 450

3 | Investment properties

| 2025 £
At 1 October | 295,000
At 30 September | 295,000

The fair value of the property has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation was arrivied at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

4 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 182,993 | 26,239

Kaluc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 172 | 166
Other debtors | 9,766 | 2,000
| 9,938 | 2,166

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 4,421 | 539
Taxation and social security | 1,136 | 12,888
Accruals and deferred income | 150 | 150
| 5,707 | 13,577

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 558,397 | 588,201