REGISTERED NUMBER: 16127600 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

10 DECEMBER 2024 TO 31 DECEMBER 2025

FOR

KIASU ASSETS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr J Moodie

Mr P A Moodie

REGISTERED OFFICE:

71-75 Shelton Street

Covent Gardens

London

United Kingdom

WC2H 9JQ

REGISTERED NUMBER:

16127600 (England and Wales)

AUDITORS:

Cube Partners Limited

Chartered Accountants and Registered Auditors

5 Giffard Court

Millbrook Close

Northampton

Northamptonshire

NN5 5JF

FIXED ASSETS

Investments

4

3,132,354

CURRENT ASSETS

Debtors

5

616,552

CREDITORS

Amounts falling due within one year

6

3,820,862

NET CURRENT LIABILITIES

(3,204,310

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(71,956

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(72,056

)

(71,956

)

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 22 September 2026 and were signed on its behalf by:

Mr J Moodie - Director

1.	STATUTORY INFORMATION

Kiasu Assets Ltd 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.

The financial statements have been prepared on a going concern basis. The company has incurred losses during the year and is dependent on continued financial support from the director and related parties. The director has confirmed that they intend to continue to provide such financial support as is necessary to enable the company to meet its obligations as they fall due and to continue trading for the foreseeable future. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Cash and cash equivalents in the balance sheet comprises of cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income and under administrative expenses.

Taxation

Taxation for the period 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 period 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 period was 2 .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

3,132,354

At 31 December 2025

3,132,354

NET BOOK VALUE

At 31 December 2025

3,132,354

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

616,452

Other debtors

100

616,552

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

3,820,862

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Steven Jones (Senior Statutory Auditor)

for and on behalf of Cube Partners Limited

8.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is Clan Equity Limited.

The smallest and largest group in which the company's results are consolidated is Clan Equity Limited. A copy of the group accounts can be obtained from Clan Equity Limited, whose registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.