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Registered Number: 12324762
England and Wales
Unaudited Financial Statements
for the year ended 30 November 2025
for
KIAI PLUMBING & HEATING LTD

Kiai Plumbing & Heating Ltd Contents Page For the year ended 30 November 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Kiai Plumbing & Heating Ltd Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 0 |  | 67
|  | 0 |  | 67
Current assets |  |  |
Debtors | 4 | 3,886 |  | 4,071
Cash at bank and in hand |  | 0 |  | 2,494
|  | 3,886 |  | 6,565
Creditors: amount falling due within one year | 5 | (3,691) |  | (5,029)
Net current assets |  | 195 |  | 1,536
Total assets less current liabilities |  | 195 |  | 1,603
Net assets |  | 195 |  | 1,603
Capital and reserves |  |  |
Called up share capital | 6 | 100 |  | 100
Profit and loss account |  | 95 |  | 1,503
Shareholders' funds |  | 195 |  | 1,603
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 28 July 2026 and were signed by:
------------------------------- J De Moor De Moor Director
1

Kiai Plumbing & Heating Ltd Notes to the Financial Statements For the year ended 30 November 2025
General Information Kiai Plumbing & Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 12324762, registration address Crosby Court, 28 George Street, Birmingham, West Midlands, B3 1QG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 33% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 December 2024 | 500 |  | 500
Additions | - |  | -
Disposals | (45) |  | (45)
At 30 November 2025 | 455 |  | 455
Depreciation
At 01 December 2024 | 433 |  | 433
Charge for year | 22 |  | 22
On disposals | - |  | -
At 30 November 2025 | 455 |  | 455
Net book values
Closing balance as at 30 November 2025 | - |  | -
Opening balance as at 01 December 2024 | 67 |  | 67
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 0 |  | 1,050
| 0 |  | 1,050
4. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 3,886 |  | 3,021
| 3,886 |  | 3,021
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Taxation and Social Security | 3,691 |  | 4,880
Other Creditors | 0 |  | 149
| 3,691 |  | 5,029
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
| 0 |  | 0
7. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2