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Registration number: 04056471

Kappa 2000 Ltd
Unaudited Filleted Financial Statements
for the Year Ended 5 April 2026

Kappa 2000 Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

Kappa 2000 Ltd

Company Information

Directors | Mr John Robert Kay Mrs Helen Kay

Company secretary | Mrs Helen Kay

Registered office | Chestnut End Leddington Ledbury Herefordshire HR8 2LG

Accountants | R M Willgoose Chartered AccountantChestnut End Leddington Ledbury Herefordshire HR8 2LG

Kappa 2000 Ltd

(Registration number: 04056471)
Balance Sheet as at 5 April 2026

| Note | 05 April 2026 £ | 05 April 2025 £
Fixed assets |  |  |
Other financial assets |  | 3,528,457 | 3,517,303
Current assets |  |  |
Cash at bank and in hand |  | 11,225 | 104,757
Creditors: Amounts falling due within one year | 4 | (7,166) | (2,134)
Net current assets |  | 4,059 | 102,623
Total assets less current liabilities |  | 3,532,516 | 3,619,926
Provisions for liabilities |  | (441,929) | (459,788)
Net assets |  | 3,090,587 | 3,160,138
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | 3,090,487 | 3,160,038
Shareholders' funds |  | 3,090,587 | 3,160,138

For the financial year ending 5 April 2026 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Kappa 2000 Ltd

(Registration number: 04056471)
Balance Sheet as at 5 April 2026

Approved and authorised by the Board on 10 June 2026 and signed on its behalf by:

......................................... Mr John Robert Kay Director
......................................... Mrs Helen Kay Company secretary and director

Kappa 2000 Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Chestnut End
Leddington
Ledbury
Herefordshire
HR8 2LG

The principal place of business is:
25 North Avenue
Ashbourne
Derbyshire
DE6 1EZ

These financial statements were authorised for issue by the Board on 10 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises income from listed investments.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Kappa 2000 Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Kappa 2000 Ltd

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2026

4 | Creditors

Creditors: amounts falling due within one year

| 05 April 2026 £ | 05 April 2025 £
Due within one year |  |
Taxation and social security | 4,914 | -
Accruals and deferred income | 2,252 | 2,134
| 7,166 | 2,134

5 | Share capital

Allotted, called up and fully paid shares

| 05 April 2026 | 05 April 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

6 | Dividends

|  | 05 April 2026 |  | 05 April 2025
|  | £ |  | £
Interim dividend of £640.00 (2025 - £Nil) per ordinary share |  | 64,000 |  | -