KERFUFFLE FREE LTD


Director	KEMPTON, James Michael Ernest


Registered Address	12 Cwrt Y Parc
	Earlswood Road
	Cardiff
	CF14 5GH


Registered Number	10643983 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Called up share capital not paid			1		1
Fixed assets
Intangible assets	3		10,015		12,511
Tangible assets	4		171,180		152,564
			181,195		165,075
Current assets
Debtors		109,764		85,842
Cash at bank and on hand		93,970		88,456
		203,734		174,298
Prepayments and accrued income		26,597		34,057
Creditors amounts falling due within one year	5	(497,869)		(540,062)
Net current assets (liabilities)			(267,537)		(331,706)
Total assets less current liabilities			(86,342)		(166,631)
Creditors amounts falling due after one year	6		(19,614)		(34,774)
Net assets			(105,956)		(201,405)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(105,957)		(201,406)
Shareholders' funds			(105,956)		(201,405)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 August 2026, and are signed on its behalf by:

KEMPTON, James Michael Ernest
Director
Registered Company No. 10643983

KERFUFFLE FREE LTD

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 March 25	24,999	24,999
At 28 February 26	24,999	24,999
Amortisation and impairment
At 01 March 25	12,488	12,488
Charge for year	2,496	2,496
At 28 February 26	14,984	14,984
Net book value
At 28 February 26	10,015	10,015
At 28 February 25	12,511	12,511

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 March 25	243,054	97,193	61,052	7,107	408,406
Additions	6,135	32,901	139	14,108	53,283
At 28 February 26	249,189	130,094	61,191	21,215	461,689
Depreciation and impairment
At 01 March 25	144,668	70,457	31,366	9,351	255,842
Charge for year	19,056	13,931	-	1,680	34,667
At 28 February 26	163,724	84,388	31,366	11,031	290,509
Net book value
At 28 February 26	85,465	45,706	29,825	10,184	171,180
At 28 February 25	98,386	26,736	29,686	(2,244)	152,564

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	45,949	125,605
Bank borrowings and overdrafts	57,553	39,066
Taxation and social security	7,632	-
Other creditors	356,812	357,412
Accrued liabilities and deferred income	29,923	17,979
Total	497,869	540,062

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	19,614	34,774
Total	19,614	34,774