Company No: 11142336 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
				Restated - note 2
Current assets
Debtors	5	30,162		41,993
Cash at bank and in hand		15		67
		30,177		42,060
Creditors: amounts falling due within one year	6	( 13,299)		( 12,026)
Net current assets		16,878		30,034
Total assets less current liabilities		16,878		30,034
Creditors: amounts falling due after more than one year	7	( 16,333)		( 26,350)
Net assets		545		3,684
Capital and reserves
Called-up share capital		100		100
Profit and loss account		445		3,584
Total shareholders' funds		545		3,684

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Kalimotxo Limited (registered number: 11142336) were approved and authorised for issue by the Director. They were signed on its behalf by:

John Hardy Director

09 December 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Kalimotxo Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Coety Barn, Church Farm Green, Fressingfield, IP21 5ST, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

2. Prior year adjustment

There has been a prior year adjustment to include a dividend that had been declared, but not included within the accounts.

The impact of the adjustment has been to:
- Decrease the Director's loan account by £42,000
- Decrease interest receivable by £225
- Decrease retained earnings by £42,225

The above adjustments decreased profit by £225 for the year ended 31 March 2024.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 April 2024	1,184		1,184
At 31 March 2025	1,184		1,184
Accumulated depreciation
At 01 April 2024	1,184		1,184
At 31 March 2025	1,184		1,184
Net book value
At 31 March 2025	0		0
At 31 March 2024	0		0

5. Debtors

	2025		2024
	£		£
Corporation tax	0		523
S455	11,079		11,079
Other debtors	19,083		30,391
	30,162		41,993

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,290		127
Other loans	9,800		9,800
Accruals	2,208		2,099
Other creditors	1		0
	13,299		12,026

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	16,333		26,350

There are no amounts included above in respect of which any security has been given by the small entity.

8. Related party transactions

Included in debtors is a balance owed by the director to the company of £19,083 (2024: £30,391). The loan is
unsecured and repayable on demand. Interest is charged at the official rate of 2.25%.