ACCOUNTS - Final Accounts preparation

Registered number: 15772429

KOODOO HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

KOODOO HOLDINGS LIMITED

REGISTERED NUMBER: 15772429

BALANCE SHEET

AS AT 31 MARCH 2025

		31 March 2025
Note		£

Fixed assets
Investments	4		100
			100
Current assets
Debtors: amounts falling due within one year	5	2,025,277
		2,025,277
Total assets less current liabilities			2,025,377

Net assets			2,025,377

Capital and reserves
Called up share capital	6	200
Profit and loss account		2,025,177
		2,025,377

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KOODOO HOLDINGS LIMITED

REGISTERED NUMBER: 15772429

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.

................................................

Jeannette Fuller

Director

The notes on pages 3 to 4 form part of these financial statements.

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KOODOO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Koodoo Holdings Limited is a private company limited by shares, incorporated in England and Wales on 11 June 2024 . The Company's year end was shortened from 30 June 2025 to 31 March 2025. The principal activity throughout the period was that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 1.

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KOODOO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	100
	At 31 March 2025	100

Debtors

					Period 31 March 2025
					£


	Amounts owed by associated undertakings	2,025,277
		2,025,277

6.	Share capital
		Period 31 March 2025
		£

		Authorised, allotted, called up and fully paid

		200 Ordinary shares of £1 each	200

Upon incorporation 100 Ordinary £1 shares were issued at par. During the period an additional 100 Ordinary £1 shares were issued.

7.	Controlling party

The Company is controlled by the director, Jeannette Fuller, by virtue of her shareholding as described in the Director's report.

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