KAYNA INNOVATION UK LIMITED


Directors	BERMINGHAM, Peter
	PRENDERGAST, Paul Patrick


Registered Address	Arquen House
	4-6 Spicer Street
	St. Albans
	AL3 4PQ


Registered Number	13711994 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,747		6,513
			2,747		6,513
Current assets
Debtors	4	161		91
Cash at bank and on hand		2,235		6,470
		2,396		6,561
Creditors amounts falling due within one year	5	(19,082)		(18,087)
Net current assets (liabilities)			(16,686)		(11,526)
Total assets less current liabilities			(13,939)		(5,013)
Net assets			(13,939)		(5,013)
Capital and reserves
Called up share capital			7		7
Profit and loss account			(13,946)		(5,020)
Shareholders' funds			(13,939)		(5,013)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 August 2026, and are signed on its behalf by:

BERMINGHAM, Peter
Director
Registered Company No. 13711994

KAYNA INNOVATION UK LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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 rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Intangible assets are amortised on a straight-line basis over a period of five years.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	17,762	17,762
At 31 December 25	17,762	17,762
Amortisation and impairment
At 01 January 25	11,249	11,249
Charge for year	3,766	3,766
At 31 December 25	15,015	15,015
Net book value
At 31 December 25	2,747	2,747
At 31 December 24	6,513	6,513

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	161	91
Total	161	91

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	19,082	18,087
Total	19,082	18,087

6.	Related party transactions
	At the balance sheet date, the company owed £19,082 (EUR: 21,862) to its parent company, Kayna Innovation Limited based in Ireland. This amount is included within amounts owed to related parties. The loan is unsecured, interest free, and repayable on demand.