REGISTERED NUMBER: 12853841 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2026

FOR

KINGFISHER LABS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr C Breslin

REGISTERED OFFICE:

59 Gwydir Street

Cambridge

CB1 2LG

REGISTERED NUMBER:

12853841 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP

Chartered Accountants

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridgeshire

CB25 9AU

FIXED ASSETS

Tangible assets

4

-

2,021

CURRENT ASSETS

Debtors

5

-

48,977

Cash at bank

54,980

24,458

54,980

73,435

CREDITORS

Amounts falling due within one year

6

53,751

38,418

NET CURRENT ASSETS

1,229

35,017

TOTAL ASSETS LESS CURRENT LIABILITIES

1,229

37,038

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,228

37,037

SHAREHOLDERS' FUNDS

1,229

37,038

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

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

The director acknowledges her 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 16 October 2026 and were signed by:

Dr C Breslin - Director

1.	STATUTORY INFORMATION

Kingfisher Labs 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.

Turnover

Turnover is derived from the principal activity of providing technology consultancy activities.

Turnover represents net invoiced fees for services rendered.

In line with Financial Reporting Standard 102 income has been recognised when the company obtains the right to consideration in exchange for its performance.

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 cost and 25% on reducing balance

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 balance sheet date.

Going concern

The company ceased trading on 30 September 2026.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2025

3,437

Disposals

(3,437

)

At 30 September 2026

-

DEPRECIATION

At 1 October 2025

1,416

Charge for year

923

Eliminated on disposal

(2,339

)

At 30 September 2026

-

NET BOOK VALUE

At 30 September 2026

-

At 30 September 2025

2,021

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

35,304

Other debtors

-

13,673

-

48,977

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

45

Taxation and social security

23,097

37,111

Other creditors

30,654

1,262

53,751

38,418

7.	RELATED PARTY DISCLOSURES