Kanight Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16544520

		30 June 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		749

			749
CURRENT ASSETS
Debtors	5	9,918
Cash at bank and in hand		52,533

		62,451
Creditors: Amounts Falling Due Within One Year	6	(14,451 )

NET CURRENT ASSETS (LIABILITIES)			48,000

TOTAL ASSETS LESS CURRENT LIABILITIES			48,749

NET ASSETS			48,749

CAPITAL AND RESERVES
Called up share capital	7		10
Profit and Loss Account			48,739

SHAREHOLDERS' FUNDS			48,749

For the period ending 30 June 2026 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

D C Konings Director	D R Konings Director
30 October 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Kanight Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16544520 . The registered office is 86-90 Paul Street, 3rd Floor, London, EC2A 4NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% on cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

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Kanight Ltd

Notes to the Financial Statements (continued)

For the Period 26 June 2025 to 30 June 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 26 June 2025	-
Additions	1,124

As at 30 June 2026	1,124

Depreciation
As at 26 June 2025	-
Provided during the period	375

As at 30 June 2026	375

Net Book Value
As at 30 June 2026	749

As at 26 June 2025	-

5. Debtors

	30 June 2026
	£
Due within one year
Trade debtors	9,425
Other debtors	493

	9,918

6. Creditors: Amounts Falling Due Within One Year

	30 June 2026
	£
Other creditors	1,022
Taxation and social security	13,429

	14,451

7. Share Capital

	30 June 2026
	£
Allotted, Called up and fully paid	10

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