REGISTERED NUMBER: 04366968 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

Kids Out Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms E Barnes-Vachell

Mr I Child

Mr S Bird

Mr T Reading

Ms C Kirk

REGISTERED OFFICE:

14 Church Square

Leighton Buzzard

Bedfordshire

LU7 1AE

REGISTERED NUMBER:

04366968 (England and Wales)

AUDITORS:

DUX Advisory Limited

Chartered Accountants and

Statutory Auditors

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

FIXED ASSETS

Tangible assets

4

2,195

2,927

CURRENT ASSETS

Stocks

-

7,795

Debtors

5

76,994

101,360

Cash at bank

80,103

217,435

157,097

326,590

CREDITORS

Amounts falling due within one year

6

121,661

284,091

NET CURRENT ASSETS

35,436

42,499

TOTAL ASSETS LESS CURRENT LIABILITIES

37,631

45,426

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

37,629

45,424

SHAREHOLDERS' FUNDS

37,631

45,426

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

Mr S Bird - Director

1.	STATUTORY INFORMATION

Kids Out Trading Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from events is recognised by reference to the date of the event. Income received from advance ticket sales is deferred until the period in which the event is held.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of tangible fixed assets have different useful lives, they are accounted for as separate items of tangible fixed assets.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Cash at bank and in hand

Cash at bank and in hand includes cash held in short term deposit accounts or accounts with instant access.

Financial instruments - basic

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 December 2024

and 30 November 2025

19,096

DEPRECIATION

At 1 December 2024

16,169

Charge for year

732

At 30 November 2025

16,901

NET BOOK VALUE

At 30 November 2025

2,195

At 30 November 2024

2,927

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

55,768

85,359

Other debtors

21,226

16,001

76,994

101,360

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

354

27,392

Amounts owed to group undertakings

47,418

57,638

Taxation and social security

9,369

19,356

Other creditors

64,520

179,705

121,661

284,091

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

2

Ordinary

1

2

2

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Shaun Brownsmith FCA (Senior Statutory Auditor)

for and on behalf of DUX Advisory Limited

9.	RELATED PARTY DISCLOSURES

Kids Out Trading Limited is a wholly owned subsidiary of Kids Out UK. The registered office of Kids Out UK (the parent of the smallest group for which consolidated financial statements are drawn up) is 14 Church Square, Leighton Buzzard, Bedfordshire, LU7 1AE.

The directors are also trustees of Kids Out UK, a registered charity. All trading by the company is carried out on behalf of the charity. The company paid the charity a management charge for costs incurred on its behalf of £76,720 (2024 - £120,522) and gift aid donation of £732 (2024 - £16,519).

As at 30 November 2025, Kids Out Trading owed Kids Out UK £47,418 (2024 - £57,638) which was unsecured and repayable upon demand.