Kai Taiwan Ltd

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

Registered number: 11794597

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		110,000

			-		110,000
CURRENT ASSETS
Debtors	5	54		54
Cash at bank and in hand		2,300		5,156

		2,354		5,210
Creditors: Amounts Falling Due Within One Year	6	(30,516 )		(58,302 )

NET CURRENT ASSETS (LIABILITIES)			(28,162 )		(53,092 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(28,162 )		56,908

Creditors: Amounts Falling Due After More Than One Year	7		-		(94,255 )

PROVISIONS FOR LIABILITIES
Provisions			-		(739 )

NET LIABILITIES			(28,162 )		(38,086 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(28,163 )		(38,087 )

SHAREHOLDERS' FUNDS			(28,162)		(38,086)

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Kai Taiwan Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 her 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

Kai Jen Chuang

Director

11 August 2026

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

1. General Information

Kai Taiwan Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11794597 . The registered office is 809 Salisbury House, 29 Finsbury Circus, London, England, EC2M 7AQ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.

2.3. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.

Service charge income is recognised as revenue in the period to which it relates.

Rendering of services

Turnover comprises income from property management services and is recognised when it is probable that the economic benefits will flow to the entity, the amount of revenue can be measured reliably, and the service has been provided in accordance with the terms of the agreement.

Revenue is recognised as the services are rendered, typically in line with contractual billing terms or when the client is invoiced for ongoing management service.

Rental income is recognised when the company obtains a right to receive payment in accordance with contractual terms, and when it is probable that the economic benefits will flow to the entity and the amount can be measured reliably.

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Kai Taiwan Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.4. Investment Properties

Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.

Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 April 2025	110,000
Disposals	(110,000 )

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	110,000

The company also holds a plot of land at 5 Seaton Close, Fareham, acquired on 31 July 2019 at a cost of £3,000. It is carried at a fair value of £nil (2025: £nil), based on the director's valuation at 31 March 2026.

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	54	54

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Kai Taiwan Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	1,708	-
Other creditors	-	2,429
Accruals and deferred income	720	820
Director's loan account	28,088	55,053

	30,516	58,302

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

	2026	2025
	£	£
Bank loans	-	94,255

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	-		87,548

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

Included in creditors due within one year is an amount of £28,088 (2025: £55,053 ) owed to its director. The amount is interest free and repayable on demand.

11. Ultimate Controlling Party

The company's ultimate controlling party is director by virtue of the ownership of 100% of the issued share capital in the company.

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