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REGISTERED NUMBER: SC517109 (Scotland)















Unaudited Financial Statements for the Year Ended 31 October 2018

for

Kpeo Ltd

Kpeo Ltd (Registered number: SC517109)






Contents of the Financial Statements
for the Year Ended 31 October 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 4

Kpeo Ltd

Company Information
for the Year Ended 31 October 2018







DIRECTOR: Ms L Melville





REGISTERED OFFICE: Suite 4F
Ingram House
227 Ingram Street
Glasgow
G1 1DA





REGISTERED NUMBER: SC517109 (Scotland)





ACCOUNTANTS: Key Professional Partnership Ltd
Suite 4F
Ingram House
227 Ingram Street
Glasgow
G1 1DA

Kpeo Ltd (Registered number: SC517109)

Balance Sheet
31 October 2018

31.10.18 31.10.17
£    £   
CURRENT ASSETS
Cash in hand 100 100
TOTAL ASSETS LESS CURRENT
LIABILITIES

100

100

CAPITAL AND RESERVES
Called up share capital 100 100
SHAREHOLDERS' FUNDS 100 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 21 May 2019 and were signed by:





Ms L Melville - Director


Kpeo Ltd (Registered number: SC517109)

Notes to the Financial Statements
for the Year Ended 31 October 2018

1. STATUTORY INFORMATION

Kpeo Ltd is a private company, limited by shares , registered in Scotland. 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.

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.

3. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms L Melville.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Kpeo Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual
unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file
a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the
Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements of Kpeo Ltd for the year ended 31 October 2018 which comprise the Income Statement, Balance
Sheet and the related notes from the company's accounting records and from information and explanations you have
given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Kpeo Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kpeo Ltd and state those matters that we have agreed to state to the director of Kpeo Ltd in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Kpeo Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kpeo Ltd. You consider that Kpeo Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kpeo Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Key Professional Partnership Ltd
Suite 4F
Ingram House
227 Ingram Street
Glasgow
G1 1DA


Date: .............................................