Kintzing Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09849693

		31 December 2025		28 February 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		20,154		11,971

			20,154		11,971
CURRENT ASSETS
Debtors	6	1,198,188		709,575
Cash at bank and in hand		254,019		480,893

		1,452,207		1,190,468
Creditors: Amounts Falling Due Within One Year	7	(900,840 )		(880,014 )

NET CURRENT ASSETS (LIABILITIES)			551,367		310,454

TOTAL ASSETS LESS CURRENT LIABILITIES			571,521		322,425

Creditors: Amounts Falling Due After More Than One Year	8		(5,271 )		(13,862 )

NET ASSETS			566,250		308,563

CAPITAL AND RESERVES
Called up share capital	9		134		133
Share premium account			283,218		283,218
Profit and Loss Account			282,898		25,212

SHAREHOLDERS' FUNDS			566,250		308,563

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Kintzing Ltd

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Oscar Bellville

Director

13 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kintzing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09849693 . The registered office is 7 Bath Place, London, EC2A 3DR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of 3 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% reducing balance method

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Kintzing Ltd

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 31 December 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 11 (2025: 8)

4. Intangible Assets

	Other
	£
Cost
As at 1 March 2025	52,459

As at 31 December 2025	52,459

Amortisation
As at 1 March 2025	52,459

As at 31 December 2025	52,459

Net Book Value
As at 31 December 2025	-

As at 1 March 2025	-

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 March 2025	34,048
Additions	14,901

As at 31 December 2025	48,949

Depreciation
As at 1 March 2025	22,077
Provided during the period	6,718

As at 31 December 2025	28,795

Net Book Value
As at 31 December 2025	20,154

As at 1 March 2025	11,971

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Kintzing Ltd

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 31 December 2025

6. Debtors

	31 December 2025	28 February 2025
	£	£
Due within one year
Trade debtors	584,797	497,445
Prepayments and accrued income	552,843	73,167
Other debtors - Rental deposit	8,304	8,304
Other debtors - Advance payment	(2,500 )	-
Other debtors - Kintzing LLC	-	81,668
Unpaid share capital	1	-
Net wages	-	750
Director's loan account	41,084	36,223

	1,184,529	697,557
Due after more than one year
Corporation tax recoverable asset	13,659	12,018

	1,198,188	709,575

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	28 February 2025
	£	£
Trade creditors	562,603	619,832
Bank loans and overdrafts	21,111	38,106
Corporation tax	87,873	42,024
P.A.Y.E. control account	20,033	16,274
VAT	41,076	44,107
Commission Payable	-	18,970
Pension payable	2,076	1,457
Accruals and deferred income	166,068	99,244

	900,840	880,014

8. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	28 February 2025
	£	£
Bank loans	5,271	13,862

9. Share Capital

	31 December 2025	28 February 2025
	£	£
Allotted, Called up and fully paid	134	133

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