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Registration number: 09978974

KAIJA LTD
Unaudited Filleted Financial Statements
for the Year Ended 28 February 2026

KAIJA LTD

Contents

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

KAIJA LTD

Company Information

Directors | Mr Joseph kaija Bisanga Mrs Jean Katahoire

Registered office | 132 Thorpe Lea Road Egham TW20 8BL

Accountants | R S Business Consulting Ltd 11 Approach Road Raynes Park London SW20 8BA

KAIJA LTD

(Registration number: 09978974)
Balance Sheet as at 28 February 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 4 | 487 | 487
Cash at bank and in hand |  | 59 | 59
|  | 546 | 546
Creditors: Amounts falling due within one year | 5 | (3,667) | (3,153)
Net liabilities |  | (3,121) | (2,607)
Capital and reserves |  |  |
Called up share capital | 6 | 1,000 | 1,000
Retained earnings |  | (4,121) | (3,607)
Shareholders' deficit |  | (3,121) | (2,607)

For the financial year ending 28 February 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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.

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

......................................... Mr Joseph kaija Bisanga Director

KAIJA LTD

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1 | General information

Country of incorporation

The address of its registered office is:
132 Thorpe Lea Road
Egham
TW20 8BL

These financial statements were authorised for issue by the Board on 2 July 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.

Going concern

The financial statements have been prepared on a going concern basis.

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 debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

KAIJA LTD

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4 | Debtors

Current | 2026 £ | 2025 £
Other debtors | 487 | 487
| 487 | 487

5 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Other creditors | 3,667 | 3,153

6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000