IT SOLUTION KOSTA LTD

Registered Number
11395888
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

Company Information
for the year from 1 July 2024 to 30 June 2025


Director	KOSTADINOV, Konstantin Seryozhov


Registered Number	11395888 (England and Wales)

IT SOLUTION KOSTA LTD

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		1,355
			-		1,355
Current assets
Debtors		4,340		4,863
Cash at bank and on hand		348		6,533
		4,688		11,396
Creditors amounts falling due within one year	4	(26,291)		(26,446)
Net current assets (liabilities)			(21,603)		(15,050)
Total assets less current liabilities			(21,603)		(13,695)
Creditors amounts falling due after one year	5		(25,780)		(25,780)
Net assets			(47,383)		(39,475)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(47,384)		(39,476)
Shareholders' funds			(47,383)		(39,475)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 September 2025, and are signed on its behalf by:

KOSTADINOV, Konstantin Seryozhov
Director
Registered Company No. 11395888

IT SOLUTION KOSTA LTD

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 July 24	20,325	20,325
Disposals	(20,325)	(20,325)
Depreciation and impairment
At 01 July 24	18,970	18,970
Charge for year	1,355	1,355
On disposals	(20,325)	(20,325)
Net book value
At 30 June 25	-	-
At 30 June 24	1,355	1,355

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	26,291	26,226
Taxation and social security	-	220
Total	26,291	26,446

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	25,780	25,780
Total	25,780	25,780