ACCOUNTS - Final Accounts preparation

Registered number: 13086730

KINETIC STUDIO CAPITAL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

KINETIC STUDIO CAPITAL LIMITED

REGISTERED NUMBER: 13086730

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		289,440		289,440
			289,440		289,440
Current assets
Debtors: amounts falling due within one year	5	2,747		3,560
Cash at bank and in hand	6	70		500
		2,817		4,060
Creditors: amounts falling due within one year	7	(37,467)		(32,747)
Net current liabilities			(34,650)		(28,687)
Total assets less current liabilities			254,790		260,753
Creditors: amounts falling due after more than one year	8		(259,200)		(259,200)

Net (liabilities)/assets			(4,410)		1,553

Capital and reserves
Called up share capital	500	500
Profit and loss account	(4,910)	1,053
	(4,410)	1,553

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 September 2026.

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KINETIC STUDIO CAPITAL LIMITED

REGISTERED NUMBER: 13086730

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

G. Alessandrini

Director

The notes on pages 3 to 6 form part of these financial statements.

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KINETIC STUDIO CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Kinetic Studio Capital Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised by the company in respect of management services supplied to its subsidiary.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Creditors

Short-term creditors are measured at the transaction price.

2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each re-porting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an inten-tion to settle on a net basis or to realise the asset and settle the liability simultaneously.

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Derivative financial instruments

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KINETIC STUDIO CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

Financial instruments (continued)

Derivative financial instruments are initially measured at fair value at the date on which a derivative contract is entered into and are subsequently measured at fair value through profit or loss.

The methods and significant assumptions used to ascertain the fair value of £x and fair value movement of £x included in the profit / loss for the year are [enter text here].

The Company uses derivatives to [insert detail of nature and extent]. Significant terms and conditions that may affect the amount, timing and certainty of future cash flows include [enter text here].

Derecognised assets/liabilities

Derecognition of financial instruments

Offsetting

Financial assets and liabilities are offset and the net amount presented in the statement of financial position only when the Company has a legally enforceable right to set off the amounts and intends either to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

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KINETIC STUDIO CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2025	289,440
	At 31 December 2025	289,440

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Class of shares	Holding

2S Interiors LImited

Ordinary

96.6%

	The aggregate of the share capital and reserves as at 31 December 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:
	Name	Aggregate of share capital and reserves	Profit/(Loss)

2S Interiors Limited

(198,562)

(321,897)

Debtors

					2025	2024
					£	£


Other debtors	247	1,060
Accrued income	2,500	2,500
	2,747	3,560

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KINETIC STUDIO CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Cash
		2025	2024
		£	£

Cash at bank	70	500
	70	500

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	3,480	-
2S Interiors Limited	2,400	2,500
2Square Srl	28,800	28,800
Corporation tax	-	247
Other creditors	687	-
Accruals	2,100	1,200
	37,467	32,747

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

2Square Srl	259,200	259,200
	259,200	259,200

Kinetic Studio Capital Limited owes 2Square Srl, a related company, £288,000 which will be repaid over 10 equal instalments from 1st December 2026 with no interest charged.

9.	Controlling party

The ultimate controlling party is G. Alessandrini.

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