137220742024-12-012026-04-0513722074bus:Micro-entities2024-12-012026-04-05137220742026-04-0513722074bus:PrivateLimitedCompanyLtd2024-12-012026-04-0513722074bus:FullAccounts2024-12-012026-04-0513722074bus:AuditExempt-NoAccountantsReport2024-12-012026-04-0513722074bus:Director12024-12-012026-04-0513722074core:WithinOneYear2026-04-0513722074core:AfterOneYear2026-04-0513722074core:WithinOneYear2024-11-3013722074core:AfterOneYear2024-11-30137220742024-11-30 iso4217:GBP xbrli:pure

Kusa Connect Ltd

Company registered number 13722074

For the period 2024-12-01 to 2026-04-05

Kusa Connect Ltd — prepared under the micro-entity provisions.

Legal form: private limited company · Accounts: full accounts · unaudited, no accountant's report · trading · dormant: false · balance sheet date 2026-04-05

Principal activities: Tourism representation and marketing services

Balance sheet as at 2026-04-05

Fixed assets1,2691,650
Current assets24,5126,052
Creditors: amounts falling due within one year8,449853
Net current assets (liabilities)16,0635,199
Total assets less current liabilities17,3326,849
Net assets17,3326,849
Capital and reserves17,3326,849

Profit and loss account

Turnover79,199
Other income15
Staff costs35,264
Depreciation and other amounts written off assets381
Other charges29,963
Tax3,123

Notes

These financial statements have been prepared in accordance with the micro-entity provisions. The accounting standard applied is FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

For the period ending 2026-04-05 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Average number of employees during the period: 1

Period covered

These accounts cover the period of 491 days from 1 December 2024 to 5 April 2026, the company having changed its accounting reference date. The comparative figures are for the year ended 30 November 2024.

Employees

The average number of persons employed by the company during the period, including the director, was 1.

Advances to directors

During the period the company made advances to its director, Mr G Watson, on an unsecured, interest-free loan account repayable on demand. Amount owed by the director at 1 December 2024: £1,539. Advances in the period: £53,274. Amounts repaid in the period, including salary and business expenses credited to the account: £35,277. Amount owed by the director at 5 April 2026: £19,536. Nothing was written off or waived. Since the balance sheet date an interim dividend of £21,000, declared on 11 October 2026, has been credited to the account.

Restatement of comparative figures

The comparative balance sheet at 30 November 2024 has been restated. The accounts previously filed for that date showed net assets of £4,713, with computer equipment of £1,650 included in debtors and no provision for corporation tax. The restated comparative shows the equipment as a fixed asset, includes trade debtors of £1,450 and an amount owed by the director of £1,539 that had been omitted, and provides for corporation tax of £847 and other creditors of £6. Restated net assets at 30 November 2024 are £6,849.

Approved by the board on 2026-10-11 and signed on its behalf by Graeme Watson.