REGISTERED NUMBER: 15304653 (England and Wales)

KOBIT-D LIMITED

Unaudited Financial Statements

for the Period 23 November 2023 to 30 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J D Codona

G J Codona

REGISTERED OFFICE:

Suite 3

2nd Floor Shakespeare House

18 Shakespeare Street

Newcastle Upon Tyne

Northumberland

NE1 6AQ

REGISTERED NUMBER:

15304653 (England and Wales)

ACCOUNTANTS:

Michael Dufty Partnership Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

115,966

CURRENT ASSETS

Stocks

11,257

Debtors

5

54,144

Cash at bank

92,540

157,941

CREDITORS

Amounts falling due within one year

6

262,185

NET CURRENT LIABILITIES

(104,244

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,722

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

11,622

11,722

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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 23 December 2025 and were signed on its behalf by:

J D Codona - Director

1.	STATUTORY INFORMATION

Kobit-D 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.

Stocks

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

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 9 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

118,388

At 30 April 2025

118,388

DEPRECIATION

Charge for period

2,422

At 30 April 2025

2,422

NET BOOK VALUE

At 30 April 2025

115,966

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Prepayments

54,144

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

66,501

Social security and other taxes

35,066

Other creditors

157,643

Accrued expenses

2,975

262,185

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

£

Within one year

100,000

Between one and five years

400,000

In more than five years

417,260

917,260

8.	RELATED PARTY DISCLOSURES

At the year end date, the company owed £157,643 to The Innvest Leisure Group Limited.