REGISTERED NUMBER: 06027770 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Kludoc Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr L Koupparis

SECRETARY:

Dr S Reavley

REGISTERED OFFICE:

Lennox House

3 Pierrepont Street

Bath

BA1 1LB

REGISTERED NUMBER:

06027770 (England and Wales)

FIXED ASSETS

Tangible assets

4

901,869

901,315

CURRENT ASSETS

Debtors

5

96,870

89,682

Cash at bank

136,557

158,582

233,427

248,264

CREDITORS

Amounts falling due within one year

6

16,204

21,948

NET CURRENT ASSETS

217,223

226,316

TOTAL ASSETS LESS CURRENT LIABILITIES

1,119,092

1,127,631

CAPITAL AND RESERVES

Called up share capital

7

3

3

Retained earnings

1,119,089

1,127,628

SHAREHOLDERS' FUNDS

1,119,092

1,127,631

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 director acknowledges his 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 director and authorised for issue on 30 July 2026 and were signed by:

Dr L Koupparis - Director

1.	STATUTORY INFORMATION

Kludoc 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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Equipment

-

25% on reducing balance

No depreciation has been charged in respect of the Freehold Buildings in contrary to the requirements of FRS102. The reason for this being that it is the director's view that this category of asset has a very long economic life coupled with a high residual value and therefore any depreciation charge would be immaterial.

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.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

897,242

5,874

2,238

16,073

921,427

Additions

-

-

-

2,097

2,097

At 31 December 2025

897,242

5,874

2,238

18,170

923,524

DEPRECIATION

At 1 January 2025

-

5,362

2,063

12,687

20,112

Charge for year

-

128

44

1,371

1,543

At 31 December 2025

-

5,490

2,107

14,058

21,655

NET BOOK VALUE

At 31 December 2025

897,242

384

131

4,112

901,869

At 31 December 2024

897,242

512

175

3,386

901,315

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,580

1,040

Other debtors

93,179

88,640

Directors' current accounts

-

2

VAT

111

-

96,870

89,682

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,138

651

Tax

12,237

16,093

VAT

-

1,956

Other creditors

2,128

3,141

Directors' current accounts

1

-

Accruals and deferred income

700

107

16,204

21,948

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

2

B Ordinary

1

2

2

3

3

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr L Koupparis.