REGISTERED NUMBER: 07269771 (England and Wales)

KYAIAWIRE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Cumming

F Oliveira Frederico

REGISTERED OFFICE:

3 Kensworth Gate

200-204 High Street South

Dunstable

Bedfordshire

LU6 3HS

REGISTERED NUMBER:

07269771 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

1,225

1,769

CURRENT ASSETS

Stocks

379,634

324,920

Debtors

5

24,969

24,969

Cash at bank and in hand

549,067

542,056

953,670

891,945

CREDITORS

Amounts falling due within one year

6

239,705

252,379

NET CURRENT ASSETS

713,965

639,566

TOTAL ASSETS LESS CURRENT LIABILITIES

715,190

641,335

CREDITORS

Amounts falling due after more than one year

7

194,118

244,118

NET ASSETS

521,072

397,217

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

520,972

397,117

SHAREHOLDERS' FUNDS

521,072

397,217

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

A Cumming - Director

F Oliveira Frederico - Director

1.	STATUTORY INFORMATION

Kyaiawire Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

37,233

97,487

2,059

136,779

DEPRECIATION

At 1 January 2025

37,233

95,718

2,059

135,010

Charge for year

-

544

-

544

At 31 December 2025

37,233

96,262

2,059

135,554

NET BOOK VALUE

At 31 December 2025

-

1,225

-

1,225

At 31 December 2024

-

1,769

-

1,769

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

24,969

24,969

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

107,406

119,655

Corporation tax

39,649

41,981

Social security and other taxes

10,584

9,714

VAT

67,113

66,491

Other creditors

-

(415

)

Accrued expenses

14,953

14,953

239,705

252,379

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to group undertakings

99,000

124,500

Amounts owed to participating interests

95,118

119,618

194,118

244,118

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 January 2025

397,117

Profit for the year

123,855

At 31 December 2025

520,972

10.	RELATED PARTY DISCLOSURES

At the period end the company owed £99,000 to its parent company Foreva Comercio De Calcado SA and £95,118 to its participating interest Wire 63 Ltd.

During the year the company paid its participating interest Wire 63 Ltd £13,200 (2024 £13,200) management charges in consideration for the management of the shops.

11.	ULTIMATE CONTROLLING PARTY

The company is Ultimately controlled by Foreva Comercio De Calcado SA and Wire 63 Ltd.