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REGISTERED NUMBER: 13517563 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2024

for

Koups Limited

Koups Limited (Registered number: 13517563)

Contents of the Financial Statements

for the Year Ended 31 March 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Koups Limited

Company Information

for the Year Ended 31 March 2024

| DIRECTOR: | Miss H R Kouppari

| REGISTERED OFFICE: | Unit 17 Millmead Industrial Estate

| Millmead Road

| London

| N17 9QU

| REGISTERED NUMBER: | 13517563 (England and Wales)

| ACCOUNTANTS: | CAS MCGEE LTD

| Chartered Certified Accountants

| 130A Darkes Lane

| Potters Bar

| Hertfordshire

| EN6 1AF

Koups Limited (Registered number: 13517563)

Balance Sheet

31 March 2024

| 31.3.24 | 31.3.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 211 |  | 281 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 110 |  |

Cash at bank | 162 |  | 1 |  |

162 |  | 111 |  |

CREDITORS

Amounts falling due within one year | 6 | 4,251 |  | 4,247 |  |

NET CURRENT LIABILITIES | (4,089 | ) | (4,136 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (3,878 | ) | (3,855 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | (3,978 | ) | (3,955 | ) |

SHAREHOLDERS' FUNDS | (3,878 | ) | (3,855 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2025 and were signed by:

Miss H R Kouppari - Director

Koups Limited (Registered number: 13517563)

Notes to the Financial Statements

for the Year Ended 31 March 2024

1. | STATUTORY INFORMATION

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

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Debtors

| Short term debtors are measured at a transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised costs determined using the effective interest method, less any impairments losses for bad and doubtful debts.

| Provisions

| Provisions (ie./ liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Koups Limited (Registered number: 13517563)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2024

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2023

| and 31 March 2024 | 500 |  |

| DEPRECIATION

| At 1 April 2023 | 219 |  |

| Charge for year | 70 |  |

| At 31 March 2024 | 289 |  |

| NET BOOK VALUE

| At 31 March 2024 | 211 |  |

| At 31 March 2023 | 281 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.24 |  | 31.3.23

£ | £ |

| Trade debtors | - |  | 110 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.24 |  | 31.3.23

£ | £ |

| Trade creditors | 720 |  | 360 |  |

| Directors' current accounts | 3,171 |  | 3,527 |  |

| Accrued expenses | 360 |  | 360 |  |

4,251 |  | 4,247 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.24 |  | 31.3.23

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2023 | (3,955 | ) |

| Deficit for the year | (23 | ) |

| At 31 March 2024 | (3,978 | ) |

Koups Limited (Registered number: 13517563)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2024

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

| 31.3.24 |  | 31.3.23

£ | £ |

| Miss H R Kouppari

| Balance outstanding at start of year | (3,527 | ) | (3,642 | ) |

| Amounts repaid | 356 |  | 115 |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (3,171 | ) | (3,527 | ) |

| At the period end, the amount of £3,171 (2023 £3527) which was owed by the company to the director, was lent to the company interest free and without any other repayment terms attached to it.

10. | EVENTS AFTER THE REPORTING PERIOD

| There were no essential either adjusting events or non-adjusting events in the period of time elapsing between the balance sheet date and the date on which these financial statements are prepared. The impact of COVID-19 is described in the Going Concern Consideration Note.

| The ongoing Russia-Ukraine conflict has resulted in going concern becoming a significant risk. The United States and Europe have avoided direct military conflict with Russia amid its conflict with Ukraine. They have however used a set of financial sanctions to limit Russia's access to financial resources. The impact of the sanctions may result in difficulties for the company to operate. Neither Koups Limited nor the owners are currently on the sanctions list at the time of this report, however this may change as the situation changes.

| The ongoing Israel-Gaza and middle east conflicts have resulted in having no major impact to cause any significant operational risks and that the company continues to assess the nature and extent of risks and uncertainties arising from these events.

11. | GOING CONCERN CONSIDERATION

| The Company's management does not see a severe impact of COVID-19 outbreak to its activity. The Company tested the financial impact on the following areas of financial statements that can be affected:

| - Breach of trade contracts

| - Revenue

| - Cost of sales

| - Expenditure

| - Inventories fair value measurements

| - Debt repayment