Konekta UK Limited

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

Registered number: 14375811

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	235,212		321,000
Cash at bank and in hand		82,778		10,513

		317,990		331,513
Creditors: Amounts Falling Due Within One Year	5	(1,801 )		(7,713 )

NET CURRENT ASSETS (LIABILITIES)			316,189		323,800

TOTAL ASSETS LESS CURRENT LIABILITIES			316,189		323,800

NET ASSETS			316,189		323,800

CAPITAL AND RESERVES
Called up share capital	6		300,000		300,000
Profit and Loss Account			16,189		23,800

SHAREHOLDERS' FUNDS			316,189		323,800

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge 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 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 Richard Jones

Director

12/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Konekta UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14375811 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Significant judgements and estimations

The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

2.4. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

2.5. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

2.7. Debtors

Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

2.8. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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Konekta UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.9. Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

2.10. Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	500
Prepayments and accrued income	960	930
Corporation tax recoverable assets	2,131	-
Amounts owed by group undertakings	232,121	319,570

	235,212	321,000

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	5,913
Accruals and deferred income	1,801	1,800

	1,801	7,713

7. Dividends

No dividends were proposed or paid during the current or prior period.

8. Related Party Transactions

The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Konekta Holdings PTY Ltd . Konekta Holdings PTY Ltd was incorporated in Australia. Copies of the group accounts may be obtained from the secretary, 60 Baxter Street, Fortitude Valley, 4006 . The ultimate controlling party is Konekta Holdings PTY Ltd who controls 100% of the shares of Konekta UK Limited .

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