REGISTERED NUMBER: 10222067 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Kontora Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Gibson

Hex Group Ltd

SECRETARY:

REGISTERED OFFICE:

Unit C1

Farthing Road Ind Est

Ipswich

Suffolk

IP1 5AP

REGISTERED NUMBER:

10222067 (England and Wales)

FIXED ASSETS

Tangible assets

4

6,472

8,090

CURRENT ASSETS

Stocks

213,000

203,000

Debtors

5

247,649

175,220

Cash at bank

3,084

2,679

463,733

380,899

CREDITORS

Amounts falling due within one year

6

415,438

330,149

NET CURRENT ASSETS

48,295

50,750

TOTAL ASSETS LESS CURRENT LIABILITIES

54,767

58,840

CREDITORS

Amounts falling due after more than one year

7

(23,184

)

(28,679

)

PROVISIONS FOR LIABILITIES

(1,230

)

(1,537

)

NET ASSETS

30,353

28,624

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

30,349

28,620

30,353

28,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13 December 2025 and were signed on its behalf by:

D J Gibson - Director

1.	STATUTORY INFORMATION

Kontora 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.

Plant and machinery - 20% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

9,024

DEPRECIATION

At 1 April 2024

934

Charge for year

1,618

At 31 March 2025

2,552

NET BOOK VALUE

At 31 March 2025

6,472

At 31 March 2024

8,090

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

44,860

47,564

Other debtors

202,789

127,656

247,649

175,220

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,520

5,580

Trade creditors

13,671

64,281

Taxation and social security

287,711

219,408

Other creditors

108,536

40,880

415,438

330,149

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

23,184

28,679