Company registration number 15906139 (England and Wales)
KIOWA SYSTEMS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
KIOWA SYSTEMS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
KIOWA SYSTEMS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
10,890
Current assets
Stocks
3,789
Debtors
4
92,507
Cash at bank and in hand
3,524
99,820
Creditors: amounts falling due within one year
5
(202,707)
Net current liabilities
(102,887)
Net liabilities
(91,997)
Capital and reserves
Called up share capital
1
Profit and loss reserves
(91,998)
Total equity
(91,997)

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 August 2026 and are signed on its behalf by:
Mr M G Harding
Director
Company registration number 15906139 (England and Wales)
KIOWA SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Kiowa Systems Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mynshull House, 78 Churchgate, Stockport, Cheshire, England, SK1 1YJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

KIOWA SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 20 August 2024
-
0
Additions
14,520
At 31 August 2025
14,520
Depreciation and impairment
At 20 August 2024
-
0
Depreciation charged in the year
3,630
At 31 August 2025
3,630
Carrying amount
At 31 August 2025
10,890
4
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
92,507
5
Creditors: amounts falling due within one year
2025
£
Trade creditors
5,346
Taxation and social security
8,942
Other creditors
188,419
202,707
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