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Company registration number:
05593622
Mandarin Kite Communications 2006 Ltd
Unaudited Filleted Financial Statements for the year ended
31 October 2025
Mandarin Kite Communications 2006 Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Mandarin Kite Communications 2006 Ltd
Year ended
31 October 2025
As described on the statement of financial position, the Board of Directors of
Mandarin Kite Communications 2006 Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 October 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
In The Black Solutions Ltd
25 Grove Heath North
Ripley
Woking
Surrey
GU23 6EN
United Kingdom
Date:
22 May 2026
Mandarin Kite Communications 2006 Ltd
Statement of Financial Position
31 October 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 36,114 |  | 35,139 |
Investments | 6 | 279,000 |  | - |
|  | 315,114 |  | 35,139 |
Current assets |  |  |  |  |
Stocks |  | 26,384 |  | 10,250 |
Debtors | 7 | 47,954 |  | 374,885 |
Investments | 8 | 72 |  | 492 |
Cash at bank and in hand |  | 216,263 |  | 28,349 |
|  | 290,673 |  | 413,976 |
Creditors: amounts falling due within one year | 9 | (59,887 | ) | (29,458 | )
Net current assets |  | 230,786 |  | 384,518 |
Total assets less current liabilities |  | 545,900 |  | 419,657 |
Provisions for liabilities |  | (5,217 | ) | (5,217 | )
Net assets |  | 540,683 |  | 414,440 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 8,003 |  | 8,003 |
Other reserves |  | 4,000 |  | 4,000 |
Profit and loss account |  | 528,680 |  | 402,437 |
Shareholders funds |  | 540,683 |  | 414,440 |

For the year ending
31 October 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
22 May 2026
, and are signed on behalf of the board by:

Mr James Alvarez-Buylla
Director

Company registration number:
05593622
Mandarin Kite Communications 2006 Ltd
Notes to the Financial Statements
Year ended
31 October 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
The Forge
,
High Street
,
East Meon
,
Hampshire
,
GU32 1QD
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland, Section 1A (small entities). There have been no material departures from that standard.
The accounts are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and Value Added Tax.
Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer. 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.

## Current tax

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.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings | not depreciated
Plant and machinery | 33.3% on reducing balance on computer equipment; 20% on reducing balance on furniture
Motor vehicles | 20% on reducing balance

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Defined contribution pension plan

Contributions to defined contribution plans are expensed in the period to which they relate.

## Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the profit and loss.

## 4 Average number of employees

The average number of persons employed by the company during the year was
5
(2024:
5.00
).

## 5 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 November 2024 | 7,375 |  | 137,577 |  | 144,952 |
Additions | - |  | 6,214 |  | 6,214 |
At 31 October 2025 | 7,375 |  | 143,791 |  | 151,166 |
Depreciation |  |  |  |  |  |
At 1 November 2024 | - |  | 109,813 |  | 109,813 |
Charge | - |  | 5,239 |  | 5,239 |
At 31 October 2025 | - |  | 115,052 |  | 115,052 |
Carrying amount |  |  |  |  |  |
At 31 October 2025 | 7,375 |  | 28,739 |  | 36,114 |
At 31 October 2024 | 7,375 |  | 27,764 |  | 35,139 |

## 6 Investments

| Other investments
--- | ---
| £
Cost |  |
At 1 November 2024 | - |
Additions | 263,000 |
Transfers | 16,000 |
At 31 October 2025 | 279,000 |
Impairment |  |
At 1 November 2024 and 31 October 2025 | - |
Carrying amount |  |
At 31 October 2025 | 279,000 |
At 31 October 2024 | - |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 31,521 |  | 95,708 |
Other debtors | 16,433 |  | 279,177 |
| 47,954 |  | 374,885 |

## 8 Investments

| 2025 | 2024
--- | --- | ---
| £ | £
Other current asset investments | 72 |  | 492 |

## 9 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 168 |  | 3,870 |
Taxation and social security | 56,041 |  | 21,932 |
Other creditors | 3,678 |  | 3,656 |
| 59,887 |  | 29,458 |