KURK BIOSCIENCES LTD.


Director	Trent Gordon Scanlen


Registered Address	Unit 12 Mill Farm Business Park
	Millfield Road
	Hounslow
	TW4 5PY


Registered Number	12749468 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		386		446
Tangible assets	4		76,397		91,066
			76,783		91,512
Current assets
Stocks	5	288,368		188,213
Debtors		65,265		59,181
Cash at bank and on hand		8,963		4,799
		362,596		252,193
Creditors amounts falling due within one year	6	(2,388,912)		(1,682,151)
Net current assets (liabilities)			(2,026,316)		(1,429,958)
Total assets less current liabilities			(1,949,533)		(1,338,446)
Net assets			(1,949,533)		(1,338,446)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(1,949,534)		(1,338,447)
Shareholders' funds			(1,949,533)		(1,338,446)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 September 2026, and are signed on its behalf by:

Trent Gordon Scanlen
Director
Registered Company No. 12749468

KURK BIOSCIENCES LTD.

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	600	600
At 31 December 25	600	600
Amortisation and impairment
At 01 January 25	154	154
Charge for year	60	60
At 31 December 25	214	214
Net book value
At 31 December 25	386	386
At 31 December 24	446	446

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	69,449	67,789	4,122	141,360
Disposals	-	(7,217)	-	(7,217)
At 31 December 25	69,449	60,572	4,122	134,143
Depreciation and impairment
At 01 January 25	27,123	22,734	437	50,294
Charge for year	6,945	7,217	-	14,162
On disposals	-	(6,710)	-	(6,710)
At 31 December 25	34,068	23,241	437	57,746
Net book value
At 31 December 25	35,381	37,331	3,685	76,397
At 31 December 24	42,326	45,055	3,685	91,066

5.	Stocks

	2025	2024
	£	£
Finished goods	288,368	188,213
Total	288,368	188,213

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	92,664	65,536
Bank borrowings and overdrafts	187,749	-
Amounts owed to related parties	2,094,680	1,444,869
Taxation and social security	3,858	151,557
Other creditors	1,744	1,341
Accrued liabilities and deferred income	8,217	18,848
Total	2,388,912	1,682,151


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.