06042180falsethe wholesale of clothing and footwear2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-01-012025-12-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 06042180
Kuhl Europe Limited
ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
Kuhl Europe Limited
ACCOUNTS
FOR THEYEARENDED31/12/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet2
Notes To The Accounts3
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
20252024
Notes££
FIXED ASSETS
Tangible assets332,2906,018
CURRENT ASSETS
Stock32,00032,000
Debtors597,293133,174
Cash at bank and in hand1,734,9781,528,244
1,864,2711,693,418
CREDITORS: Amounts falling due within one year6201,789269,955
NET CURRENT ASSETS1,662,4821,423,463
TOTAL ASSETS LESS CURRENT LIABILITIES1,694,7721,429,481
PROVISIONS FOR LIABILITIES AND CHARGES78,2591,504
NET ASSETS1,686,5131,427,977
CAPITAL AND RESERVES
Called up share capital8100100
Profit and loss account1,686,4131,427,877
SHAREHOLDERS' FUNDS1,686,5131,427,977
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 Fittingsstraight line 25%
Equipmentstraight line 25%
Motor Carsreducing 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
20252024
No.No.
Average number of employees33
3. TANGIBLE FIXED ASSETS
Plant and
Machinery Etc.Total
££
Cost
At 01/01/202543,78743,787
Additions37,03437,034
At 31/12/202580,82180,821
Depreciation
At 01/01/202537,76937,769
For the year10,76210,762
At 31/12/202548,53148,531
Net Book Amounts
At 31/12/202532,29032,290
At 31/12/20246,0186,018
4. STOCK 20252024
££
Stock comprises:
Stock32,00032,000
32,00032,000
5. DEBTORS 20252024
££
Amounts falling due within one year:
Trade debtors71,60968,078
Other debtors25,68465,096
97,293133,174
Kuhl Europe Limited
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Trade creditors16,81318,747
Taxation and social security145,642244,425
Other creditors39,3346,783
201,789269,955
7. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation8,2591,504
8,2591,504
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100