Kisa's Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: SC470769 (Scotland)

Unaudited Financial Statements

for the Period 1 September 2025 to 30 June 2026

for

Kisa's Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Cruickshanks

REGISTERED OFFICE:

Benson Accountants

Tibbermore Road

West Huntingtower

Perth

PH1 3NR

REGISTERED NUMBER:

SC470769 (Scotland)

ACCOUNTANTS:

Benson Accountants

Tibbermore Road

West Huntingtower

Perth

PH1 3NR

FIXED ASSETS

Tangible assets

4

601,842

606,514

CURRENT ASSETS

Debtors

5

230,196

246,560

Cash at bank

42,622

49,370

272,818

295,930

CREDITORS

Amounts falling due within one year

6

39,129

55,009

NET CURRENT ASSETS

233,689

240,921

TOTAL ASSETS LESS CURRENT LIABILITIES

835,531

847,435

PROVISIONS FOR LIABILITIES

8,213

9,381

NET ASSETS

827,318

838,054

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

827,316

838,052

827,318

838,054

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6 October 2026 and were signed by:

D Cruickshanks - Director

1.	STATUTORY INFORMATION

Kisa's Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements cover the period from 1st September 2025 to 30th June 2026 which is a period shorter than 12 months. Accordingly the comparative amounts presented for the previous period are not directly comparable.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 15% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 September 2025

and 30 June 2026

572,910

195,849

768,759

DEPRECIATION

At 1 September 2025

3,921

158,324

162,245

Charge for period

-

4,672

At 30 June 2026

3,921

162,996

166,917

NET BOOK VALUE

At 30 June 2026

568,989

32,853

601,842

At 31 August 2025

568,989

37,525

606,514

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/26

31/8/25

£

Trade debtors

6,945

25,000

Other debtors

223,251

221,560

230,196

246,560

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/26

31/8/25

£

Taxation and social security

39,129

53,273

Other creditors

-

1,736

39,129

55,009