Registration number: 11753541

Kapoga Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 7

Kapoga Ltd

Company Information

Director

K Poominathan

Registered office

85 Great Portland Street London W1W 7LT

Kapoga Ltd

(Registration number: 11753541)
Abridged Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
fixed assets
Intangible assets	3	52,066	-
tangible assets	4	46,566	548
		98,632	548
Current assets
Debtors		1	59,787
Cash at bank and in hand		5,138	67,420
		5,139	127,207
Creditors: Amounts falling due within one year		(17,517)	(27,759)
Net current (liabilities)/assets		(12,378)	99,448
Net assets		86,254	99,996
capital and reserves
Called up share capital		1	1
Profit and loss account		86,253	99,995
Total equity		86,254	99,996

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 8 October 2025
 

Kapoga Ltd

(Registration number: 11753541)
Abridged Balance Sheet as at 31 January 2025

......................................... K Poominathan Director

Kapoga Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Kapoga Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Kapoga Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2025

3	Intangible assets

	Total £
Cost or valuation
Additions acquired separately	52,066
At 31 January 2025	52,066
Amortisation
Carrying amount
At 31 January 2025	52,066

4	Tangible assets

	Land and buildings £	Properties under construction  £	Fixtures and fittings £	Total £
Cost or valuation
At 1 February 2024	-	-	1,099	1,099
Additions	37,116	10,281	1,086	48,483
At 31 January 2025	37,116	10,281	2,185	49,582
Depreciation
At 1 February 2024	-	-	551	551
Charge for the year	-	-	409	409
Eliminated on disposal	-	2,056	-	2,056
At 31 January 2025	-	2,056	960	3,016
Carrying amount
At 31 January 2025	37,116	8,225	1,225	46,566
At 31 January 2024	-	-	548	548

Included within the net book value of land and buildings above is £37,116 (2024 - £Nil) in respect of freehold land and buildings.
 

5	Share capital

Allotted, called up and fully paid shares

Kapoga Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2025

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1