Requirements
In order to test and or deploy to iOS devices you need an Apple Account and a MAC computer. If you have a free Apple developer account, you will only be able to test on your own devices and you need a MAC computer and connect the USB cable to your device to install KClient through Xcode. If you have a paid developer account, then the MAC computer can be a virtual MAC, there are several online services, like MacinCloud that can be used to perform the necessary tasks, and are available at very low prices, since all it is needed is a basic MAC with Xcode installed. Once everything is setup, the MAC will be used mainly to execute compilation scripts that normally should take only a few minutes.
All the development is still made in Kalipso Designer in Windows, the MAC is only required to compile the final application and to install KClient on an iOS device so you can test your Apps prior to deploying.

Apple ID

The first thing you will need is an Apple ID. This is an Apple account that will be used to access all the necessary development resources from Apple. If you don't have one yet, access the link bellow and create your Apple Account.
Apple ID
AppleI ID

Enroll in Apple Developer Program

After you have an Apple ID, you need to enroll in the Apple Developer Program. You can do it as an individual or an organization. Please read carefully Apple documentation to understand the costs and benefits.
Apple Developer Program - Apple Developer
Apple Developer
When you are in the initial stage, and you only want to test your Apps while developing with Kalipso Studio, if you have a physical MAC available that you can use to connect the USB cable to your iOS device, then you can use the Free Developer Account. If this is the case, you can Skip the enroll step at this stage.

Xcode

You will also need Xcode to be installed and the iOS SDKs. You will not be using XCode to develop, but you will need the tools installed so you can compile your applications and manage your certificates.
If you haven't Xcode installed yet, you can simply go to App Store and install Xcode.
To use XCode you must use the latest version available.