REGISTERED NUMBER: 08310539 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

KANGAROOZ LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R J Ball

SECRETARY:

D N Ball

REGISTERED OFFICE:

5-9 Eden Street

Kingston upon Thames

Surrey

KT1 1BQ

REGISTERED NUMBER:

08310539 (England and Wales)

ACCOUNTANTS:

Collards

Chartered Accountants

5-9 Eden Street

Kingston-upon-Thames

Surrey

KT1 1BQ

FIXED ASSETS

Tangible assets

4

4,802

7,065

CURRENT ASSETS

Debtors

5

23,814

38,020

Cash at bank

25,597

27,046

49,411

65,066

CREDITORS

Amounts falling due within one year

6

28,099

31,580

NET CURRENT ASSETS

21,312

33,486

TOTAL ASSETS LESS CURRENT LIABILITIES

26,114

40,551

PROVISIONS FOR LIABILITIES

7

855

1,190

NET ASSETS

25,259

39,361

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

25,159

39,261

SHAREHOLDERS' FUNDS

25,259

39,361

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 23 October 2026 and were signed by:

R J Ball - Director

1.	STATUTORY INFORMATION

Kangarooz Limited 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.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Short leasehold

-

10% on cost

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

3,000

47,714

16,561

19,947

87,222

Additions

-

-

-

1,415

1,415

At 31 January 2026

3,000

47,714

16,561

21,362

88,637

DEPRECIATION

At 1 February 2025

2,400

46,615

15,285

15,857

80,157

Charge for year

300

1,099

319

1,960

3,678

At 31 January 2026

2,700

47,714

15,604

17,817

83,835

NET BOOK VALUE

At 31 January 2026

300

-

957

3,545

4,802

At 31 January 2025

600

1,099

1,276

4,090

7,065

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,219

22,545

Other debtors

15,595

15,475

23,814

38,020

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

4,825

6,999

Taxation and social security

22,643

23,933

Other creditors

631

648

28,099

31,580

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

855

1,190

Deferred

tax

£

Balance at 1 February 2025

1,190

Accelerated capital allowances

(335

)

Balance at 31 January 2026

855