Kairogen Ltd

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

Registered number: 16452981

		31 May 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,658

			1,658
CURRENT ASSETS
Debtors	5	26,070
Cash at bank and in hand		43,314

		69,384
Creditors: Amounts Falling Due Within One Year	6	(35,205 )

NET CURRENT ASSETS (LIABILITIES)			34,179

TOTAL ASSETS LESS CURRENT LIABILITIES			35,837

NET ASSETS			35,837

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			35,737

SHAREHOLDERS' FUNDS			35,837

For the period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

T D Steven

Director

8 July 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Kairogen Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16452981 . The registered office is Rockingham House, Hill Road, Haslemere, Surrey, GU27 2NH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services.

Rendering of services

Turnover from the rendering of services is recognised in the period the service is provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Computer Equipment

33.33% Straight Line Method

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.6. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

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Kairogen Ltd

Notes to the Financial Statements (continued)

For the Period 15 May 2025 to 31 May 2026

2.7. Reporting Period

These accounts present a period of more than one year, due to the fact that the company was incorporated on 15 May 2025 and the reporting date is 31 May 2026. Henceforth, the accounts will be prepared annually.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 15 May 2025	-
Additions	2,488

As at 31 May 2026	2,488

Depreciation
As at 15 May 2025	-
Provided during the period	830

As at 31 May 2026	830

Net Book Value
As at 31 May 2026	1,658

As at 15 May 2025	-

5. Debtors

	31 May 2026
	£
Due within one year
Trade debtors	26,060
Other debtors	10

	26,070

6. Creditors: Amounts Falling Due Within One Year

	31 May 2026
	£
Other creditors	2,627
Taxation and social security	32,578

	35,205

7. Share Capital

	31 May 2026
	£
Allotted, Called up and fully paid	100

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Kairogen Ltd

Notes to the Financial Statements (continued)

For the Period 15 May 2025 to 31 May 2026

8. Related Party Transactions

Timothy Derek Steven

The above is a related party by virtue of being a director and a shareholder.

During the period, the director incurred expenses on behalf of the company and withdrew monies.

At the balance sheet date, he was owed £272 by the company.

9. Controlling Party

The controlling parties of the company are Mr. Timothy Derek Steven and Mrs. Tracy Jayne Steven, by virtue of their majority shareholding in the share capital of the company.

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