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Registered Number: 04080821
England and Wales
KAIZEN SYSTEMS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Kaizen Systems Limited Contents Page For the year ended 31 December 2025
Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Statement of Financial Position | 4
Statement of Changes in Equity | 5
Notes to the Financial Statements | 6

Kaizen Systems Limited Company Information For the year ended 31 December 2025
Directors | Mr R P J Winnett Mr I K Brewis Mrs J F Winnett
Registered Number | 04080821
Registered Office | 9 Kay Mews Fore Street Tintagel, Cornwall PL34 0EE
Accountants | Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB
1

Kaizen Systems Limited Directors' Report For the year ended 31 December 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 December 2025 Directors The directors who served the company throughout the year were as follows:
Mr R P J Winnett
Mr I K Brewis
Mr C R Tuberville Tully
Mrs J F Winnett
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- Mr R P J Winnett Director
Date approved: 18 August 2026 2

Kaizen Systems Limited Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of Kaizen Systems Limited for the year ended 31 December 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kaizen Systems Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of Kaizen Systems Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Kaizen Systems Limited and state those matters that we have agreed to state to the Board of Directors of Kaizen Systems Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kaizen Systems Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Kaizen Systems Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Kaizen Systems Limited. You consider that Kaizen Systems Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Kaizen Systems Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 December 2025 .................................................... Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB 18 August 2026 3

Kaizen Systems Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 13,763 |  | 13,203
Investments | 4 | 10,000 |  | 10,000
|  | 23,763 |  | 23,203
Current assets |  |  |
Debtors | 5 | 78,858 |  | 139,794
Cash at bank and in hand |  | 31,551 |  | 73,838
|  | 110,409 |  | 213,632
Creditors: amount falling due within one year | 6 | (34,864) |  | (73,373)
Net current assets |  | 75,545 |  | 140,259
Total assets less current liabilities |  | 99,308 |  | 163,462
Provisions for liabilities | 7 | (3,399) |  | (3,249)
Net assets |  | 95,909 |  | 160,213
Capital and reserves |  |  |
Called up share capital |  | 133 |  | 133
Profit and loss account |  | 95,776 |  | 160,080
Shareholders' funds |  | 95,909 |  | 160,213
For the year ended 31 December 2025 the company was entitled to exemption from audit 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. 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 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 board of directors on 18 August 2026 and were signed on its behalf by:
------------------------------- Mr R P J Winnett Director
4

Kaizen Systems Limited Statement of Changes in Equity For the year ended 31 December 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 January 2024 |  | 133 |  | 121,025 |  | 121,158
Profit/(Loss) for the year |  |  |  | 107,455 |  | 107,455
Total comprehensive income for the year |  | - |  | 107,455 |  | 107,455
Dividends |  |  |  | (68,400) |  | (68,400)
Total investments by and distributions to owners |  | - |  | (68,400) |  | (68,400)
At 31 December 2024 |  | 133 |  | 160,080 |  | 160,213
At 01 January 2025 |  | 133 |  | 160,080 |  | 160,213
Profit/(Loss) for the year |  |  |  | 61,396 |  | 61,396
Total comprehensive income for the year |  | - |  | 61,396 |  | 61,396
Dividends |  |  |  | (125,700) |  | (125,700)
Total investments by and distributions to owners |  | - |  | (125,700) |  | (125,700)
At 31 December 2025 |  | 133 |  | 95,776 |  | 95,909
5

Kaizen Systems Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information Kaizen Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 04080821, registration address 9 Kay Mews, Fore Street, Tintagel, Cornwall, PL34 0EE. 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(1A) 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 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. Going concern The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Assets and liabilities in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Tangible fixed assets Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Computer Equipment - 33% on cost Motor Vehicle - 20% on cost At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss. If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Debtors Short Term debtors are measured at transaction price less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method, less any impairment. Creditors Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs and are measured subsequently at amortised costs using the effective interest method.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 11,995 |  | 7,901 |  | 19,896
Additions | - |  | 4,252 |  | 4,252
Disposals | - |  | - |  | -
At 31 December 2025 | 11,995 |  | 12,153 |  | 24,148
Depreciation
At 01 January 2025 | 1,230 |  | 5,463 |  | 6,693
Charge for year | 2,459 |  | 1,233 |  | 3,692
On disposals | - |  | - |  | -
At 31 December 2025 | 3,689 |  | 6,696 |  | 10,385
Net book values
Closing balance as at 31 December 2025 | 8,306 |  | 5,457 |  | 13,763
Opening balance as at 01 January 2025 | 10,765 |  | 2,438 |  | 13,203
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 January 2025 | 10,000 |  | 10,000
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 10,000 |  | 10,000
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 58,858 |  | 115,188
Amount Owed by Group Undertakings | 20,000 |  | 21,675
Prepayments & Accrued Income | 0 |  | 2,665
PAYE & Social Security | 0 |  | 266
| 78,858 |  | 139,794
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 9,675 |  | 4,362
Corporation Tax | 19,423 |  | 31,462
PAYE & Social Security | 116 |  | 0
Accrued Expenses | 0 |  | 14,988
Other Creditors | 817 |  | 2,910
Wages & Salaries Control Account | (230) |  | 0
Directors' Current Accounts | 0 |  | 6,000
VAT | 5,063 |  | 13,651
| 34,864 |  | 73,373
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 3,399 |  | 3,249
| 3,399 |  | 3,249
8. | Director’s loan
| Director's Advances, Credits and Guarantees At the balance sheet date, the following balances existed on loan accounts with the directors': R Winnett £Nil (2024 -£Nil) Mrs. J Winnett £Nil (2024 - £6,000 in credit) I Brewis £Nil in credit (2024 - £Nill) The above loans are interest free with no fixed date for repayment.
9. | Ultimate Controlling Party The company's ultimate controlling party is R Winnett & Mrs J Winnett by virtue of their joint ownership of 76.92% of the issued share capital in the company.
6