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Contents

Profit and Loss Account	3
Balance Sheet	4
Statement of Compliance	5
Notes to the Financial Statements	6–9

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Profit and Loss Account

For the Year Ended 5 April 2026

	2026 £	2025 £
Turnover	0	0
Cost of raw materials and consumables	0	0
Staff costs	0	0
Other charges	(1660)	(1601)
Other operating income	0	0
Profit before taxation	(1660)	(1601)
Tax on profit	0	0
Profit for the financial year	(1660)	(1601)

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Balance Sheet

As at 5 April 2026

	2026 £	2025 £
Fixed assets	8916	8916
Current assets	672	762
Creditors: amounts falling due within one year	(5187)	(3617)
Net current assets (liabilities)	(4515)	(2855)
Total assets less current liabilities	4401	6061
Total net assets (liabilities)	4401	6061
Capital and reserves	4401	6061

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Balance Sheet Continued

For the year ending 5 April 2026 the company was entitled to exemption 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 accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 5 April 2026.

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Notes to the Financial Statements

For the Year Ended 5 April 2026

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 1

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Notes to the Financial Statements (continued)

4. KITSSAM-IT LTD - DIRECTORS’ REPORT

The Director submits report and accounts for 12 months trading from 6th April 2025 to 5th April 2026.

PRINCIPAL ACTIVITY AND REVIEW OF BUSINESS.

The Company’s principal activity is IT Consultancy Business. From to 6th April 2025 to 5th April 2026 there was no income.

SHARE CAPITAL

Share capital of the Company for the period was as follows;

At 5th April 2026

Ordinary Shares

John Spruce 135

DIVIDENDS

No dividends have been paid for the period 6th April 2025 to 5th April 2026

CLOSE COMPANY

The Company is a close company within the provisions of the Income and Corporation Taxes Act.

On Behalf of the Board

JOHN SPRUCE

CHAIRMAN

DATE 30th April 2026