REGISTERED NUMBER: 15457092 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Kuthi Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S Bose

Mrs S Bose

REGISTERED OFFICE:

1 Minster Court

Tuscam Way

Camberley

GU15 3YY

REGISTERED NUMBER:

15457092 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Investment property

4

325,559

325,559

CURRENT ASSETS

Debtors

5

640

-

Cash at bank

45,004

35,589

45,644

35,589

CREDITORS

Amounts falling due within one year

6

(360,091

)

(358,676

)

NET CURRENT LIABILITIES

(314,447

)

(323,087

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,112

2,472

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

10,962

2,322

11,112

2,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 1 September 2026 and were signed on its behalf by:

Mrs S Bose - Director

1.	STATUTORY INFORMATION

Kuthi 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 represents amounts receivable for services provided and rental income.

Investment property

Investment property, which is property held to earn rentals, is stated at its fair value as at the reporting date. The movement for the year in relation to fair value adjustments is recognised directly in the Income Statement.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

325,559

NET BOOK VALUE

At 31 January 2026

325,559

At 31 January 2025

325,559

The fair value of the investment properties has been arrived at on the basis of a valuation carried out annually by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments

640

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

2,027

643

Other creditors

355,250

355,252

Directors' current accounts

1,230

606

Accruals

1,584

2,175

360,091

358,676

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 January 2026 and the period ended 31 January 2025:

2026

2025

£

£

S Bose and Mrs S Bose

Balance outstanding at start of year

(606

)

-

Amounts advanced

-

150

Amounts repaid

(624

)

(756

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,230

)

(606

)

The above loan is unsecured, interest free and repayable on demand.

8.	RELATED PARTY DISCLOSURES

Other creditors represents amounts owed to a company under common control. The loan is unsecured, interest free and repayable on demand.