Kluk Consultancy Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08294960

Kluk Consultancy Limited

Filleted Unaudited Financial Statements

30 November 2025

Kluk Consultancy Limited

Financial Statements

Year ended 30 November 2025

Contents	Page

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

Kluk Consultancy Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Kluk Consultancy Limited

Year ended 30 November 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 November 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

COMPLETE ACCOUNTING SOLUTIONS Chartered Certified Accountants

727-729 High Road London N12 0BP

Kluk Consultancy Limited

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	3,190	–
Tangible assets	6	29,500	37,725
Investments	7	1,200,240	–
		------------	--------
		1,232,930	37,725

Current assets

Debtors	8	10,192	–
Cash at bank and in hand		28,132	19,990
		--------	--------
		38,324	19,990

Creditors: amounts falling due within one year	9	29,353	10,612
		--------	--------
Net current assets		8,971	9,378
		------------	--------
Total assets less current liabilities		1,241,901	47,103

Creditors: amounts falling due after more than one year	10	33,978	38,484
		------------	--------
Net assets		1,207,923	8,619
		------------	--------

Capital and reserves

Called up share capital	1	1
Fair value reserve	1,200,000	–
Profit and loss account	7,922	8,618
	------------	-------
Shareholders funds	1,207,923	8,619
	------------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Kluk Consultancy Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 30 July 2026 , and are signed on behalf of the board by:

N Kluk

Director

Company registration number: 08294960

Kluk Consultancy Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Judgements and key sources of estimation uncertainty No significant judgements have had to be made by the directors in preparing these financial statements . Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered and finance arrangement, stated net of discounts. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date . Intangible assets Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses .

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	33% straight line
Fixtures & Fittings	-	33% straight line
Motor Vehicles	-	20% straight line
Office Equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Intangible assets

	Website
	£
Cost
Additions	3,190
	-------
At 30 November 2025	3,190
	-------
Amortisation
At 1 December 2024 and 30 November 2025	–
	-------
Carrying amount
At 30 November 2025	3,190
	-------
At 30 November 2024	–
	-------

No amortisation has been provided in the year as the asset was not in use in the reporting period .

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 December 2024	515	887	39,979	9,220	50,601
Additions	–	725	–	–	725
	----	-------	--------	-------	--------
At 30 November 2025	515	1,612	39,979	9,220	51,326
	----	-------	--------	-------	--------
Depreciation
At 1 December 2024	515	887	2,542	8,932	12,876
Charge for the year	–	–	8,662	288	8,950
	----	-------	--------	-------	--------
At 30 November 2025	515	887	11,204	9,220	21,826
	----	-------	--------	-------	--------
Carrying amount
At 30 November 2025	–	725	28,775	–	29,500
	----	-------	--------	-------	--------
At 30 November 2024	–	–	37,437	288	37,725
	----	-------	--------	-------	--------

7. Investments

	Shares in participating interests
	£
Cost
At 1 December 2024	–
Additions	240
Revaluations	1,200,000
	------------
At 30 November 2025	1,200,240
	------------
Impairment
At 1 December 2024 and 30 November 2025	–
	------------

Carrying amount
At 30 November 2025	1,200,240
	------------
At 30 November 2024	–
	------------

The above amount represents a 24% holding in IAMU International Limited.

8. Debtors

	2025	2024
	£	£
Trade debtors	3,102	–
Amounts owed by group undertakings and undertakings in which the company has a participating interest	6,946	–
Other debtors	144	–
	--------	----
	10,192	–
	--------	----

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans	3,202	3,273
Trade creditors	–	10
Corporation tax	1,673	–
Social security and other taxes	343	173
Other creditors	24,135	7,156
	--------	--------
	29,353	10,612
	--------	--------

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans	9,860	12,113
Other creditors	24,118	26,371
	--------	--------
	33,978	38,484
	--------	--------

11. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2025	2024
	£	£
Not later than 1 year	5,763	5,763
Later than 1 year and not later than 5 years	24,118	26,371
	--------	--------
	29,881	32,134
	--------	--------

12. Fair value reserve

The following movements on the fair value reserve are included within fair value reserve in the statement of changes in equity:

	2025	2024
	£	£
Fair value movements on investment in associates	1,200,000	–
	------------	----
At end of year	1,200,000	–
	------------	----