KOAC Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12898458

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		65		65
Tangible Assets	5		59,089		3,181

			59,154		3,246
CURRENT ASSETS
Cash at bank and in hand		93,031		102,712

		93,031		102,712
Creditors: Amounts Falling Due Within One Year	6	(90,629 )		(35,664 )

NET CURRENT ASSETS (LIABILITIES)			2,402		67,048

TOTAL ASSETS LESS CURRENT LIABILITIES			61,556		70,294

NET ASSETS			61,556		70,294

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			61,456		70,194

SHAREHOLDERS' FUNDS			61,556		70,294

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

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Adam Spriggs

Director

13/01/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

KOAC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12898458 . The registered office is 1 Cold Bay Close, Rogerstone, NP10 9PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	5
Motor Vehicles	5
Fixtures & Fittings	3
Computer Equipment	3

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	65

As at 31 December 2025	65

Net Book Value
As at 31 December 2025	65

As at 1 January 2025	65

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	2,558	-	387	1,738	4,683
Additions	-	57,512	-	-	57,512

As at 31 December 2025	2,558	57,512	387	1,738	62,195

Depreciation
As at 1 January 2025	213	-	183	1,106	1,502
Provided during the period	341	959	86	218	1,604

As at 31 December 2025	554	959	269	1,324	3,106

...CONTINUED

Page 2

Page 3

KOAC Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	2,004	56,553	118	414	59,089

As at 1 January 2025	2,345	-	204	632	3,181

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	45,533	-
Other creditors	13,963	26,207
Taxation and social security	31,133	9,457

	90,629	35,664

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100