The Koozai Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13232884

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		371

			-		371
CURRENT ASSETS
Debtors	5	22,931		48,409
Cash at bank and in hand		42,487		43,545

		65,418		91,954
Creditors: Amounts Falling Due Within One Year	6	(43,450 )		(45,263 )

NET CURRENT ASSETS (LIABILITIES)			21,968		46,691

TOTAL ASSETS LESS CURRENT LIABILITIES			21,968		47,062

NET ASSETS			21,968		47,062

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			21,868		46,962

SHAREHOLDERS' FUNDS			21,968		47,062

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The Koozai Group Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Sophie Roberts

Director

1 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Koozai Group Ltd is a private company, limited by shares, incorporated in England & Wales. The registered company number is 13232884 and the registered office is Merlin House, 4 Meteor Way, Lee-On-The-Solent, Hampshire, England, PO13 9FU.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Furniture and equipment

33.33% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

2.6. Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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The Koozai Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.

Deferred tax

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

	2025	2024
Average number of employees, including directors, during the year	6	7

	6	7

4. Tangible Assets

	Furniture and equipment
	£
Cost
As at 1 April 2024	21,309

As at 31 March 2025	21,309

Depreciation
As at 1 April 2024	20,938
Provided during the period	371

As at 31 March 2025	21,309

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	371

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The Koozai Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	14,220	46,500
Other debtors	8,711	1,909

	22,931	48,409

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,597	2,474
Other creditors	3,115	1,676
Taxation and social security	35,738	41,113

	43,450	45,263

7. Directors Advances, Credits and Guarantees

Included within Debtors are loans made to a director. The balance at the year end was £8,711 (2024 : £677 Cr)

The above loan is unsecured, interest free and repayable on demand.

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