REGISTERED NUMBER: 08810162 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Kudos 38 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N C Midgley

REGISTERED OFFICE:

37 Orchard Close

Scaynes Hill

Haywards Heath

West Sussex

RH17 7PQ

REGISTERED NUMBER:

08810162 (England and Wales)

ACCOUNTANTS:

Bentleys Accounting Limited

5 Hazelgrove Road

Haywards Heath

West Sussex

RH16 3PH

FIXED ASSETS

Tangible assets

4

22,890

28,773

CURRENT ASSETS

Debtors

5

38,955

44,902

Cash at bank

64,498

75,132

103,453

120,034

CREDITORS

Amounts falling due within one year

6

42,687

65,302

NET CURRENT ASSETS

60,766

54,732

TOTAL ASSETS LESS CURRENT LIABILITIES

83,656

83,505

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

83,556

83,405

SHAREHOLDERS' FUNDS

83,656

83,505

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 May 2026 and were signed by:

N C Midgley - Director

1.	STATUTORY INFORMATION

Kudos 38 Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Plant and

fittings

Machinery

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

11,479

50,160

61,639

DEPRECIATION

At 1 January 2025

8,923

23,943

32,866

Charge for year

639

5,244

5,883

At 31 December 2025

9,562

29,187

38,749

NET BOOK VALUE

At 31 December 2025

1,917

20,973

22,890

At 31 December 2024

2,556

26,217

28,773

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

25,339

34,907

Other debtors

10,000

9,995

Directors' current accounts

3,616

-

38,955

44,902

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

9,220

6,171

Tax

15,051

22,227

Social security and other taxes

74

87

VAT

11,615

12,003

Directors' current accounts

-

622

Accruals and deferred income

4,698

22,842

Accrued expenses

2,029

1,350

42,687

65,302