Registration number: 05514130

Kokoon Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Kokoon Limited

(Registration number: 05514130)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	647,662	551,590
Current assets
Stocks	6	27,250	26,817
Debtors	7	719,880	560,997
Investments		2,927	-
Cash at bank and in hand		492,375	757,464
		1,242,432	1,345,278
Creditors: Amounts falling due within one year	8	(715,065)	(716,316)
Net current assets		527,367	628,962
Total assets less current liabilities		1,175,029	1,180,552
Creditors: Amounts falling due after more than one year	8	(269,969)	(338,622)
Provisions for liabilities		(123,055)	(104,802)
Net assets		782,005	737,128
Capital and reserves
Called up share capital	9	190	190
Retained earnings		781,815	736,938
Shareholders' funds		782,005	737,128

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.

Directors' 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 directors acknowledge their 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 29 October 2025 and signed on its behalf by:
 

Kokoon Limited

(Registration number: 05514130)
Balance Sheet as at 31 January 2025

Mr J H Morris Director Mr C Whitaker Director

Mr B J Cooper Director

Mr J R Lister Director

Kokoon Limited

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

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unit 3 & 4 Newhall Business Park
Newhall Way
Bradford
BD5 8FE

These financial statements were authorised for issue by the Board on 29 October 2025.

2	Accounting policies

Statement of compliance

These 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 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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

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 and deferred 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.

Kokoon Limited

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

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Land and buildings	10% straight line
Plant and machinery	20% straight line
Motor vehicles	25% straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Kokoon Limited

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 28 (2024 - 27).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	132,685	138,350

Kokoon Limited

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

5	Tangible assets

	Land and buildings £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 February 2024	172,691	396,977	763,619	1,333,287
Additions	-	176,175	53,920	230,095
At 31 January 2025	172,691	573,152	817,539	1,563,382
Depreciation
At 1 February 2024	112,767	173,539	495,391	781,697
Charge for the year	15,848	56,665	61,510	134,023
At 31 January 2025	128,615	230,204	556,901	915,720
Carrying amount
At 31 January 2025	44,076	342,948	260,638	647,662
At 31 January 2024	59,924	223,438	268,228	551,590

Included within the net book value of land and buildings above is £44,076 (2024 - £59,924) in respect of short leasehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Other inventories	27,250	26,817

7

Debtors

Current	2025 £	2024 £
Trade debtors	515,990	384,750
Prepayments	67,538	64,248
Other debtors	136,352	111,999
	719,880	560,997

Kokoon Limited

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

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	137,321	125,792
Trade creditors		264,697	150,474
Taxation and social security		112,540	194,698
Accruals and deferred income		52,802	121,652
Other creditors		147,705	123,700
		715,065	716,316

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	50,000	170,134
Other non-current financial liabilities		219,969	168,488
		269,969	338,622

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	190	190	190	190

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	50,000	170,134

Kokoon Limited

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

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	120,000	120,000
Other borrowings	17,321	5,792
	137,321	125,792

11	Parent and ultimate parent undertaking

The company's immediate parent is Kokoon Holdings Limited, incorporated in United Kingdom.