Kots Holding Ltd. - Limited company accounts 25.1

REGISTERED NUMBER: 10186431 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Kots Holding Ltd.

Page

Company Information

1

Report of the Director

2

Chartered Accountants' Report

3

Income Statement

4

Other Comprehensive Income

5

Balance Sheet

6

Statement of Changes in Equity

7

Notes to the Financial Statements

8

DIRECTOR:

R Stokholm

REGISTERED OFFICE:

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

REGISTERED NUMBER:

10186431 (England and Wales)

ACCOUNTANTS:

Krogh & Partners Limited

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

The director presents his report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of being a holding company.

DIVIDENDS

The total distribution of dividends for the year ended 31 December 2024 will be GBP 9,000

DIRECTOR

R Stokholm held office during the whole of the period from 1 January 2024 to the date of this report.

RESULTS

The company's profit for the year amounted to GBP 247,645.

POST BALANCE SHEET EVENTS

No post balance sheet events have occurred since 31 December 2024 which requires reporting or disclosing in the accounts.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ON BEHALF OF THE BOARD:

R Stokholm - Director

11 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kots Holding Ltd. for the year ended 31 December 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Kots Holding Ltd. in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kots Holding Ltd. and state those matters that we have agreed to state to the director of Kots Holding Ltd. in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kots Holding Ltd. and its director for our work or for this report.

It is your duty to ensure that Kots Holding Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kots Holding Ltd.. You consider that Kots Holding Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kots Holding Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Krogh & Partners Limited

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

11 December 2025

TURNOVER

-

Administrative expenses

12,464

8,984

OPERATING LOSS

(12,464

)

(8,984

)

Income from shares in group undertakings

-

24,136

Income from participating interests

240,758

25,635

Interest receivable and similar income

23,062

23,105

263,820

72,876

251,356

63,892

Interest payable and similar expenses

3,711

56

PROFIT BEFORE TAXATION

247,645

63,836

Tax on profit

4

-

1,242

PROFIT FOR THE FINANCIAL YEAR

247,645

62,594

PROFIT FOR THE YEAR

247,645

62,594

OTHER COMPREHENSIVE INCOME

-

TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

247,645

62,594

FIXED ASSETS

Investments

5

44,016

CURRENT ASSETS

Investments

6

494,139

471,077

Cash at bank

351,242

312,910

845,381

783,987

CREDITORS

Amounts falling due within one year

7

1,961

5,402

NET CURRENT ASSETS

843,420

778,585

TOTAL ASSETS LESS CURRENT
LIABILITIES

887,436

822,601

CREDITORS

Amounts falling due after more than one
year

8

-

173,810

NET ASSETS

887,436

648,791

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

887,336

648,691

SHAREHOLDERS' FUNDS

887,436

648,791

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

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

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 11 December 2025 and were signed by:

R Stokholm - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 January 2023

100

588,097

588,197

Changes in equity

Dividends

-

(2,000

)

(2,000

)

Total comprehensive income

-

62,594

Balance at 31 December 2023

100

648,691

648,791

Changes in equity

Dividends

-

(9,000

)

(9,000

)

Total comprehensive income

-

247,645

Balance at 31 December 2024

100

887,336

887,436

1.	STATUTORY INFORMATION

Kots Holding Ltd. 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.

Investments in associates

Investments in associate undertakings are recognised at cost.

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.

Debtors

Debtors are valued individually and provisions are made according to this valuation.

Cash at bank and in hand

Cash at bank and in hand includes cash holdings and bank deposits.

Creditors

Creditors are carried at payment or settlement amounts. Where the time value of money is material, creditors are carried at amortized cost.

3.	EMPLOYEES AND DIRECTORS

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

4.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2024

2023

£

Current tax:

UK corporation tax

-

1,242

Tax on profit

-

1,242

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 January 2024

and 31 December 2024

44,016

NET BOOK VALUE

At 31 December 2024

44,016

At 31 December 2023

44,016

6.	CURRENT ASSET INVESTMENTS

2024

2023

£

Investments

494,139

471,077

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Tax

-

1,242

Directors' current accounts

61

560

Accruals and deferred income

1,900

3,600

1,961

5,402

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2024

2023

£

Other creditors

-

173,810

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

100

Ordinary

1

100

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is R Stokholm.