IRIS Accounts Production v26.1.10.61 14400766 Board of Directors 1.8.24 31.7.25 31.7.25 0 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14400766 2024-07-31 14400766 2025-07-31 14400766 2024-08-01 2025-07-31 14400766 2023-07-31 14400766 2023-08-01 2024-07-31 14400766 2024-07-31 14400766 ns15:EnglandWales 2024-08-01 2025-07-31 14400766 ns14:PoundSterling 2024-08-01 2025-07-31 14400766 ns10:Director1 2024-08-01 2025-07-31 14400766 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14400766 ns10:SmallEntities 2024-08-01 2025-07-31 14400766 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 14400766 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 14400766 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 14400766 ns10:FullAccounts 2024-08-01 2025-07-31 14400766 1 2024-08-01 2025-07-31 14400766 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 14400766 ns10:Director2 2024-08-01 2025-07-31 14400766 ns10:RegisteredOffice 2024-08-01 2025-07-31 14400766 ns5:CurrentFinancialInstruments 2025-07-31 14400766 ns5:CurrentFinancialInstruments 2024-07-31 14400766 ns5:ShareCapital 2025-07-31 14400766 ns5:ShareCapital 2024-07-31 14400766 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 14400766 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 14400766 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 14400766 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-07-31 14400766 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-31 14400766 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-08-01 2025-07-31 14400766 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 14400766 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-07-31 14400766 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-07-31 14400766 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-07-31 14400766 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-31 14400766 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 14400766 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 14400766 ns10:OrdinaryShareClass1 2025-07-31

REGISTERED NUMBER: 14400766 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

KIFF RECORDS INTERNATIONAL LTD

KIFF RECORDS INTERNATIONAL LTD (REGISTERED NUMBER: 14400766)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

KIFF RECORDS INTERNATIONAL LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | J Espin

| R Weber

| REGISTERED OFFICE: | 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 14400766 (England and Wales)

| ACCOUNTANT: | mgr Weston Kay LLP

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

KIFF RECORDS INTERNATIONAL LTD (REGISTERED NUMBER: 14400766)

BALANCE SHEET

31 JULY 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 63,089 |  | 76,459 |  |

CURRENT ASSETS

Debtors | 5 | 201,054 |  | 117,553 |  |

Cash at bank | 219,083 |  | 443,239 |  |

420,137 |  | 560,792 |  |

CREDITORS

Amounts falling due within one year | 6 | (204,788 | ) | (275,830 | ) |

NET CURRENT ASSETS | 215,349 |  | 284,962 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 278,438 |  | 361,421 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 278,338 |  | 361,321 |  |

SHAREHOLDERS' FUNDS | 278,438 |  | 361,421 |  |

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

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

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

R Weber - Director

KIFF RECORDS INTERNATIONAL LTD (REGISTERED NUMBER: 14400766)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Kiff Records International Ltd 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 represents income from the exploitation of musical recordings and videos and from live performances. Recording and video income is recognised on an accruals basis as it is earned. Live performance income and directly related costs are recognised at the date of the performance.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and trademarks are being amortised evenly over their estimated useful life of ten years.

| Intellectual property is being amortised evenly over their estimated useful life of ten years.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 2 ).

KIFF RECORDS INTERNATIONAL LTD (REGISTERED NUMBER: 14400766)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | INTANGIBLE FIXED ASSETS

| Patents |

| and |  | Intellectual |

| trademarks |  | property |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 17,412 |  | 61,200 |  | 78,612 |  |

| Disposals | (6,274 | ) | - |  | (6,274 | ) |

| At 31 July 2025 | 11,138 |  | 61,200 |  | 72,338 |  |

| AMORTISATION

| At 1 August 2024 | 381 |  | 1,772 |  | 2,153 |  |

| Amortisation for year | 1,114 |  | 6,120 |  | 7,234 |  |

| Eliminated on disposal | (138 | ) | - |  | (138 | ) |

| At 31 July 2025 | 1,357 |  | 7,892 |  | 9,249 |  |

| NET BOOK VALUE

| At 31 July 2025 | 9,781 |  | 53,308 |  | 63,089 |  |

| At 31 July 2024 | 17,031 |  | 59,428 |  | 76,459 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 114,265 |  | 19,449 |  |

| Amounts owed by group undertakings | 13,858 |  | 7,659 |  |

| Other debtors | 72,931 |  | 90,445 |  |

201,054 |  | 117,553 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 2,597 |  | - |  |

| Trade creditors | 4,479 |  | 16,920 |  |

| Taxation and social security | 85,034 |  | 125,013 |  |

| Other creditors | 112,678 |  | 133,897 |  |

204,788 |  | 275,830 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |