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KOHALA HOLDINGS LTD

Registered Number
SC687439
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

KOHALA HOLDINGS LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

CHARTER, William John

Registered Address

Kohala House
Duchal Road
Kilmacolm
PA13 4AY

Registered Number

SC687439 (Scotland)
KOHALA HOLDINGS LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments352,31952,319
52,31952,319
Creditors amounts falling due within one year4(9,399)(9,399)
Net current assets (liabilities)(9,399)(9,399)
Total assets less current liabilities42,92042,920
Net assets42,92042,920
Capital and reserves
Called up share capital200200
Share premium42,72042,720
Shareholders' funds42,92042,920
The financial statements were approved and authorised for issue by the Director on 6 September 2024, and are signed on its behalf by:
CHARTER, William John
Director
Registered Company No. SC687439
KOHALA HOLDINGS LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year11
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 April 2352,31952,319
At 31 March 2452,31952,319
Net book value
At 31 March 2452,31952,319
At 31 March 2352,31952,319

Notes

1Investments in group undertakings and participating interests
4.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties8,5998,079
Accrued liabilities and deferred income8001,320
Total9,3999,399
5.Related party transactions
As at 31 March 2024, a subsidiary company was owed £8,599 (2023: £8,079) by Kohala Holdings Ltd. The amounts are unsecured, interest-free and repayable on demand.
6.Controlling party
The ultimate controlling party is Mr W J Charter by virtue of the shareholding in the company.