ACCOUNTS - Final Accounts

Registered number: 08795734

KPZ LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

KPZ LIMITED

REGISTERED NUMBER: 08795734

BALANCE SHEET

AS AT 30 NOVEMBER 2025


	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	5	38,830		38,830
Cash at bank and in hand	6	51,817		55,451
		90,647		94,281
Creditors: amounts falling due within one year	7	(47,336)		(51,004)
Net current assets			43,311		43,277
Total assets less current liabilities			43,311		43,277

Net assets			43,311		43,277

Capital and reserves
Called up share capital	10	10
Profit and loss account	43,301	43,267
	43,311	43,277

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 August 2026.

Kauser Parveen

Director

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KPZ LIMITED

REGISTERED NUMBER: 08795734

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The notes on pages 3 to 7 form part of these financial statements.

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KPZ LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

KPZ Limited is a company limited by shares incorporated in England within the United Kingdom, having a registration of 08795734. The address of the registered office is 77 Francis Road, Edgbaston, Birmingham, B16 8SP. The principal activity of the company in the year under review was that of financial intermediation not elsewhere classified.

The financial statements are presented in sterling which is functional currency of the company and
rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required.

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KPZ LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

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 cost using the effective interest method, less any impairment.

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KPZ LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Taxation

		2025	2024
		£	£

Corporation tax
Current tax on profits for the year	21	93
	21	93

Total current tax	21	93

	Deferred tax
	Total deferred tax	-	-


	Tax on profit	21	93

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KPZ LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

4.Taxation (continued)

Factors affecting tax charge for the year
The tax assessed for the year is the same as (2024 - the same as) the standard rate of corporation tax in the UK of 19% (2024 - 19%) as set out below:
	2025	2024
	£	£

Profit on ordinary activities before tax

110

148

Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 19% (2024 - 19%)	21	93
Effects of:
Total tax charge for the year	21	93

Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Debtors


					2025	2024
					£	£


Other debtors	38,830	38,830
	38,830	38,830

6.	Cash and cash equivalents

		2025	2024
		£	£

Cash at bank and in hand	51,817	55,451
	51,817	55,451

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KPZ LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

7.	Creditors: Amounts falling due within one year

		2025	2024
		£	£

Corporation tax	114	93
Other creditors	47,222	50,911
	47,336	51,004

Related party transactions

Kauser Parveen is also a director and shareholder of GMR Care Limited.

During the year, the company recieved loans of £nil from GMR Care Limited. At the year end, the company owed GMR Care Limited £27,500 (2024: 27,500), which is included in Other creditors due within one year.

The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.

Kauser Parveen is the sole director and shareholder of the company.

During the year, the director received loans of £3,689 from the company. At the year end, the company owed the director £19,722 (2024: £23,411), which is included in Other creditors due within one year.

The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.

9.	Controlling party

During the period, the company was under the control of Kauser Parveen who is the sole director and shareholder of the company.

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