Kiosks4Business Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02657426

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	5		249,867		270,234
Tangible Assets	6		9,931		11,668

			259,798		281,902
CURRENT ASSETS
Stocks	7	86,850		71,992
Debtors	8	18,072		22,843
Cash at bank and in hand		40,023		61,366

		144,945		156,201
Creditors: Amounts Falling Due Within One Year	9	(95,100 )		(140,797 )

NET CURRENT ASSETS (LIABILITIES)			49,845		15,404

TOTAL ASSETS LESS CURRENT LIABILITIES			309,643		297,306

Creditors: Amounts Falling Due After More Than One Year	10		(284,165 )		(325,377 )

NET ASSETS/(LIABILITIES)			25,478		(28,071 )

CAPITAL AND RESERVES
Called up share capital	11		1,000		2
Profit and Loss Account			24,478		(28,073 )

SHAREHOLDERS' FUNDS			25,478		(28,071)

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Kiosks4Business Ltd

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Nicholas Lidington

Director

29/08/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kiosks4Business Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02657426 . The registered office is Unit 2c Beenham Industrial Estate , Grange Lane Beenham , Reading , Berkshire , RG7 5PP.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Leasehold	10 % on Cost
Plant & Machinery	33 % on Cost
Fixtures & Fittings	20% on Cost
Computer Equipment	20% on Cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Kiosks4Business Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, 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 year was: 4 (2024: 4)

4. Prior Period Adjustment

An adjustment has made to the previous period as a result of a carry forward balance for stock incorrectly recorded in a previous year the amount writtem of was £105,992

5. Intangible Assets

	Other
	£
Cost
As at 1 July 2024	678,899

As at 30 June 2025	678,899

Amortisation
As at 1 July 2024	408,665
Provided during the period	20,367

As at 30 June 2025	429,032

Net Book Value
As at 30 June 2025	249,867

As at 1 July 2024	270,234

6. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2024	12,389	663	2,271	1,718	17,041

As at 30 June 2025	12,389	663	2,271	1,718	17,041

Depreciation
As at 1 July 2024	1,199	230	1,818	2,126	5,373
Provided during the period	1,239	-	453	45	1,737

As at 30 June 2025	2,438	230	2,271	2,171	7,110

Net Book Value
As at 30 June 2025	9,951	433	-	(453 )	9,931

As at 1 July 2024	11,190	433	453	(408 )	11,668

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Kiosks4Business Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

7. Stocks

	2025	2024
	£	£
Finished goods	-	10,352
Work in progress	86,850	59,868
Research and Devopment Costs	-	1,772

	86,850	71,992

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,364	7,130
Other debtors	14,708	15,713

	18,072	22,843

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,901	56,490
Bank loans and overdrafts	32,670	24,357
Other loans	43,685	34,335
Other creditors	-	20,627
Taxation and social security	(156 )	4,988

	95,100	140,797

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Lloyds Business Bank Loan	14,696	5,369
Funding Circle Loan	37,168	62,922
Lending Crowd Loan	53,086	-
Other creditors	179,215	257,086

	284,165	325,377

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	2

12. Creitors repayable after more than a year

Included in other creditors is a directors loan which bears interest at 9 % per annum however the amount outstanding in arrear interest at 30 June 2025 is £31,448. This has not been accrued in thw Financial Statements but will be accrued at some time in the future when profits permit.

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