Kayu Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03957060

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		66,530		66,530

			66,530		66,530
CURRENT ASSETS
Cash at bank and in hand		8,361		3,358

		8,361		3,358
Creditors: Amounts Falling Due Within One Year	5	(1,439 )		(1,438 )

NET CURRENT ASSETS (LIABILITIES)			6,922		1,920

TOTAL ASSETS LESS CURRENT LIABILITIES			73,452		68,450

Creditors: Amounts Falling Due After More Than One Year	6		(26,000 )		(26,000 )

NET ASSETS			47,452		42,450

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			47,450		42,448

SHAREHOLDERS' FUNDS			47,452		42,450

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Kayu Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Barry Owen-Smith

Director

05/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Kayu Limited Registered number 03957060 is a limited by shares company incorporated in England & Wales. The Registered Office is Fleet Cottage, The Ferry, Felixstowe, Suffolk, IP11 9RZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Nil

2.4. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 April 2025	66,530

As at 31 March 2026	66,530

Net Book Value
As at 31 March 2026	66,530

As at 1 April 2025	66,530

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Kayu Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	426	425
Directors' loan accounts	1,013	1,013

	1,439	1,438

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	26,000	26,000

On 4th January 2019 the company took out a mortgage with Foundation Home Loans secured on the fixed asset of the company. The sum extended was £51,000.00 for a term of 25 years on interest only terms. The loan was secured on normal commercial terms. On 1st February 2024 the company partially redeemed the mortgage to the sum of £25,000.00. All other terms of the loan remain as previously agreed.

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

8. Directors Advances, Credits and Guarantees

Dividends paid to directors

9. Dividends

10. Ultimate Controlling Party

The company's ultimate controlling party are the company directors by virtue of their ownership of 100% of the issued share capital in the company.

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