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Registration number: 07940930

Kage Systems Ltd.
Unaudited Financial Statements
for the Year Ended 31 December 2025

Kage Systems Ltd.

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Kage Systems Ltd.

(Registration number: 07940930)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 7
Current assets |  |  |
Debtors | 5 | 41,881 | 35,580
Cash at bank and in hand |  | 492 | 151
|  | 42,373 | 35,731
Creditors: Amounts falling due within one year | 6 | (2,594) | (1,778)
Net current assets |  | 39,779 | 33,953
Net assets |  | 39,779 | 33,960
Capital and reserves |  |  |
Called up share capital |  | 2,500 | 2,500
Retained earnings |  | 37,279 | 31,460
Shareholders' funds |  | 39,779 | 33,960

For the financial year ending 31 December 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 August 2026

......................................... Mr J Gault Director

Kage Systems Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
England

The principal place of business is:
12 – 14 Avenue Louis Armand
95 120 Ermont
France

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Kage Systems Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured. Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% on reducing balance

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Kage Systems Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 January 2025 | 280 | 280
Disposals | (280) | (280)
At 31 December 2025 | - | -
Depreciation
At 1 January 2025 | 273 | 273
Eliminated on disposal | (273) | (273)
At 31 December 2025 | - | -
Carrying amount
At 31 December 2025 | - | -
At 31 December 2024 | 7 | 7

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 29,485 | 24,119
Other debtors | 12,396 | 11,461
| 41,881 | 35,580

Kage Systems Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 204 | -
Other creditors | 2,390 | 1,778
| 2,594 | 1,778

7 | Parent and ultimate parent undertaking

The company's immediate parent is Altilink, incorporated in France.
The registered address of Altilink is 10 Avenue Louise Armand, Ermont, France, 95120.