06042180 false the wholesale of clothing and footwear 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:Director1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-12-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-12-31 http://www.companieshouse.gov.uk/2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:FRS102 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2025-12-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:FilletedAccounts 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06042180
Kuhl Europe Limited
ACCOUNTS
FOR THE YEAR ENDED 31/12/2025

Kuhl Europe Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
CONTENTS |  |  |
|  | Page |
Directors' Report |  | - |
Accountants' Report |  | - |
Statement Of Comprehensive Income |  | - |
Balance Sheet |  | 2 |
Notes To The Accounts |  | 3 |
The following do not form part of the statutory financial statements: |  |  |
Trading And Profit And Loss Account |  | - |
Profit And Loss Account Summaries |  | - |

Kuhl Europe Limited

BALANCE SHEET AT 31/12/2025
|  |  |  |  |  | 2025 |  |  |  | 2024 |
|  | Notes |  |  |  | £ |  |  |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 32,290 |  |  |  | 6,018 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 32,000 |  |  |  | 32,000 |  |  |
Debtors |  | 5 |  | 97,293 |  |  |  | 133,174 |  |  |
Cash at bank and in hand |  |  |  | 1,734,978 |  |  |  | 1,528,244 |  |  |
|  |  |  | 1,864,271 |  |  |  | 1,693,418 |  |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 201,789 |  |  |  | 269,955 |  |  |
NET CURRENT ASSETS |  |  |  |  |  | 1,662,482 |  |  |  | 1,423,463 |
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 1,694,772 |  |  |  | 1,429,481 |
PROVISIONS FOR LIABILITIES AND CHARGES |  | 7 |  |  |  | 8,259 |  |  |  | 1,504 |
NET ASSETS |  |  |  |  |  | 1,686,513 |  |  |  | 1,427,977 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  |  | 100 |  |  |  | 100 |
Profit and loss account |  |  |  |  |  | 1,686,413 |  |  |  | 1,427,877 |
SHAREHOLDERS' FUNDS |  |  |  |  |  | 1,686,513 |  |  |  | 1,427,977 |
For the year ending 31/12/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 16/07/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |  |
Mr J Cameron |  |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |  |

Kuhl Europe Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittings |  | straight line 25% |
Equipment |  | straight line 25% |
Motor Cars |  | reducing balance 25% |

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.

Kuhl Europe Limited

2. EMPLOYEES |  |  |  |  |  |  |
|  |  |  | 2025 |  | 2024 |
|  |  |  | No. |  | No. |
Average number of employees |  |  |  | 3 |  | 3 |

3. TANGIBLE FIXED ASSETS |  |  |  |  |
|  | Plant and |  |  |
|  | Machinery Etc. |  | Total |
|  | £ |  | £ |
Cost |  |  |  |  |
At 01/01/2025 |  | 43,787 |  | 43,787 |
Additions |  | 37,034 |  | 37,034 |
At 31/12/2025 |  | 80,821 |  | 80,821 |
Depreciation |  |  |  |  |
At 01/01/2025 |  | 37,769 |  | 37,769 |
For the year |  | 10,762 |  | 10,762 |
At 31/12/2025 |  | 48,531 |  | 48,531 |
Net Book Amounts |  |  |  |  |
At 31/12/2025 |  | 32,290 |  | 32,290 |
At 31/12/2024 |  | 6,018 |  | 6,018 |

4. STOCK |  |  |  | 2025 |  | 2024 |
|  |  |  | £ |  | £ |
Stock comprises: |  |  |  |  |  |  |
Stock |  |  |  | 32,000 |  | 32,000 |
|  |  |  | 32,000 |  | 32,000 |

5. DEBTORS |  |  |  | 2025 |  | 2024 |
|  |  |  | £ |  | £ |
Amounts falling due within one year: |  |  |  |  |  |  |
Trade debtors |  |  |  | 71,609 |  | 68,078 |
Other debtors |  |  |  | 25,684 |  | 65,096 |
|  |  |  | 97,293 |  | 133,174 |

Kuhl Europe Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |  |
|  |  |  | 2025 |  | 2024 |
|  |  |  | £ |  | £ |
Trade creditors |  |  |  | 16,813 |  | 18,747 |
Taxation and social security |  |  |  | 145,642 |  | 244,425 |
Other creditors |  |  |  | 39,334 |  | 6,783 |
|  |  |  | 201,789 |  | 269,955 |

7. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024 |
|  |  |  | £ |  | £ |
Deferred taxation |  |  |  | 8,259 |  | 1,504 |
|  |  |  | 8,259 |  | 1,504 |

8. SHARE CAPITAL |  |  |  | 2025 |  | 2024 |
|  |  |  | £ |  | £ |
Allotted, issued and fully paid: |  |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100 |
|  |  |  | 100 |  | 100 |