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Registered Number: SC718637


 

 

 

KAFLOW LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

KAFLOW LIMITED
Contents Page
For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of KAFLOW LIMITED 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 KAFLOW LIMITED for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from the information and explanations you have given us.
This report is made solely to the Directors of KAFLOW LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of KAFLOW LIMITED
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KAFLOW LIMITED and its Directors as a body for our work or for this report.
It is your duty to ensure that KAFLOW 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 KAFLOW LIMITED.
You consider that KAFLOW LIMITED is exempt from the statutory audit requirement for the year ended 31 December 2025. We have not been instructed to carry out an audit or a review of the accounts of KAFLOW 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.




....................................................
LIGHTHALL CONSULT
UNIT 128 FIRST FLOOR
415 HIGH STREET
LONDON
E15 4QZ
04 September 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Current assets      
Debtors -    33,887 
Cash at bank and in hand 25,387    1,221 
25,387    35,108 
Creditors: amount falling due within one year (31,841)   (476)
Net current assets (6,454)   34,632 
 
Total assets less current liabilities (6,454)   34,632 
Creditors: amount falling due after more than one year 80,000    - 
Net assets 73,546    34,632 
 

Capital and reserves 		     
Called up share capital 1,000    1,000 
Profit and loss account 72,546    33,632 
Shareholders' funds 73,546    34,632 
 


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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 04 September 2026 and were signed on its behalf by:


-------------------------------
Olakunle OTELE
Director
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General Information
KAFLOW LIMITED is a private company, limited by shares, registered in , registration number SC718637, registration address 1 CAIRNLEE PARK, BIELDSIDE ABERDEEN, AB15 9AF.

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 – 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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable 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 capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2025
£		 2024
£		 2025
£		 2024
£
Regrex Ltd80,000 - 80,000 - 

During the year, the company advanced a loan to Regrex Ltd a related company by virtue of common directors. The loan was provided to support Regrex Ltd’s business activities and has been treated as an intercompany loan receivable. At the year end, the balance due from Regrex Ltd was £80,000. The loan is unsecured, interest-free and repayable on demand, unless otherwise agreed between the parties.
3