KOMPASS HOLDINGS LIMITED

Company Registration Number:
05040434 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

KOMPASS HOLDINGS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

KOMPASS HOLDINGS LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 337,475 337,475
Total fixed assets: 337,475 337,475
Current assets
Debtors: 4 30,330 30,330
Cash at bank and in hand: 8,295 12,749
Total current assets: 38,625 43,079
Creditors: amounts falling due within one year: 5 (225,090) (226,161)
Net current assets (liabilities): (186,465) (183,082)
Total assets less current liabilities: 151,010 154,393
Total net assets (liabilities): 151,010 154,393
Capital and reserves
Called up share capital: 1,721,998 1,721,998
Revaluation reserve:6174,543174,543
Other reserves: (1,745,531) (1,742,148)
Shareholders funds: 151,010 154,393

The notes form part of these financial statements

KOMPASS HOLDINGS LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 December 2025
and signed on behalf of the board by:

Name: EJ Hastie
Status: Director

The notes form part of these financial statements

KOMPASS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Valuation and information policy

The financial statements are prepared on the historical cost basis. Investments in subsidiaries are carried at cost less impairment.

Other accounting policies

Going Concern : The financial statements have been prepared on a going concern basis. The company has received assurances from group and related companies that they will provide any financial support that the Company may need from time to time. Additionally the directors have indicated they will provide financial support to the Company if required. After making enquiries, the directors have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly they continue to prepare the financial statements on a going concern basis.

KOMPASS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 3 3

KOMPASS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Fixed investments

The Company holds 100% share capital of the following companies Uber Limited, Westfeld Limited, Nordfeld limited (Aggregate capital & reserves: £1,739,020, £21,686, £177,576 respectively). The deemed cost at the beginning and end of the year is £337,475. The historical cost at the beginning and end of the year is £2,545,571

KOMPASS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 30,330 30,330

Debtors comprise amounts due from group undertakings

KOMPASS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Creditors: amounts falling due within one year note

Creditors comprise £1600 accruals and deferred income; £192,645 Amounts owed to group undertakings; £27099 Amounts owed to related companies; £3746 Amount owed to directors (2024; £1440 accruals and deferred income; £150,582 Amounts owed to group undertakings; £70393 Amounts owed to related companies; £3746 Amount owed to directors)

KOMPASS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Revaluation reserve

2025
£
Balance at 01 April 2024 174,543
Surplus or deficit after revaluation 0
Balance at 31 March 2025 174,543

KOMPASS HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

7. Related party transactions

Name of the related party:
Relationship:
Group Company
Description of the Transaction: Money given to the company by a related party
£
Balance at 01 April 2024 29,646
Balance at 31 March 2025 0
Name of the related party:
Relationship:
Group Company
Description of the Transaction: Money given to the company by a related party
£
Balance at 01 April 2024 150,582
Balance at 31 March 2025 150,582
Name of the related party:
Relationship:
Group Company
Description of the Transaction: Money given by the company by a related party
£
Balance at 01 April 2024 0
Balance at 31 March 2025 42,603
Name of the related party:
Relationship:
Group Company
Description of the Transaction: Money given to a related party by the company
£
Balance at 01 April 2024 684
Balance at 31 March 2025 684
Name of the related party:
Relationship:
Related Company
Description of the Transaction: Money given to the company by a related party
£
Balance at 01 April 2024 70,393
Balance at 31 March 2025 27,099