REGISTERED NUMBER: 14400766 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

KIFF RECORDS INTERNATIONAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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 ).

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