IRIS Accounts Production v25.4.12.37 10269898 director 1.8.24 31.7.25 31.7.25 0 0 true false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10269898 2024-07-31 10269898 2025-07-31 10269898 2024-08-01 2025-07-31 10269898 2023-07-31 10269898 2023-08-01 2024-07-31 10269898 2024-07-31 10269898 ns15:EnglandWales 2024-08-01 2025-07-31 10269898 ns14:Euro 2024-08-01 2025-07-31 10269898 ns10:Director1 2024-08-01 2025-07-31 10269898 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10269898 ns10:SmallEntities 2024-08-01 2025-07-31 10269898 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10269898 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 10269898 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10269898 ns10:FullAccounts 2024-08-01 2025-07-31 10269898 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 10269898 ns10:RegisteredOffice 2024-08-01 2025-07-31 10269898 ns5:CurrentFinancialInstruments 2025-07-31 10269898 ns5:CurrentFinancialInstruments 2024-07-31 10269898 ns5:ShareCapital 2025-07-31 10269898 ns5:ShareCapital 2024-07-31 10269898 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 10269898 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 10269898 ns5:CostValuation 2024-07-31 10269898 ns5:Subsidiary1 2024-08-01 2025-07-31 10269898 1 ns5:Subsidiary1 2024-08-01 2025-07-31 10269898 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 10269898 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 10269898 ns5:CurrentFinancialInstruments 2024-08-01 2025-07-31 10269898 ns10:OrdinaryShareClass1 2025-07-31 10269898 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 10269898 ns5:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 10269898 1 2024-08-01 2025-07-31

REGISTERED NUMBER: 10269898 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Kasta Litore Ltd

Kasta Litore Ltd (Registered number: 10269898)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Kasta Litore Ltd

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | Mr I Lymperopoulos

| REGISTERED OFFICE: | Monomark House

| 27 Old Gloucester Street

| London

| WC1N 3AX

| REGISTERED NUMBER: | 10269898 (England and Wales)

| ACCOUNTANTS: | ILS Fiduciaries (IOM) Limited

| First Floor

| Millennium House

| Victoria Road

| Douglas

| Isle of Man

| IM2 4RW

Kasta Litore Ltd (Registered number: 10269898)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | € | € | € | € |

FIXED ASSETS

Investments | 4 | 10,000 |  | 10,000 |  |

CURRENT ASSETS

Debtors | 5 | 1,628 |  | 1,629 |  |

Cash at bank | 9 |  | 69 |  |

1,637 |  | 1,698 |  |

CREDITORS

Amounts falling due within one year | 6 | 40,026 |  | 33,809 |  |

NET CURRENT LIABILITIES | (38,389 | ) | (32,111 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (28,389 | ) | (22,111 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,302 |  | 1,302 |  |

Retained earnings | 8 | (29,691 | ) | (23,413 | ) |

SHAREHOLDERS' FUNDS | (28,389 | ) | (22,111 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 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 director and authorised for issue on 19 February 2026 and were signed by:

Mr I Lymperopoulos - Director

Kasta Litore Ltd (Registered number: 10269898)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Kasta Litore 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.

| Foreign currencies

| Assets and liabilities in foreign currencies, with the exception of share capital, are translated into sterling at the rates of exchange ruling at the balance sheet date. Share capital is translated at the historical rate. Transactions in foreign currencies are translated into Euro at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Fixed assets investments

| Investments in subsidiaries are shown at cost to the company including all costs of acquisition, less any provision for impairment.

| Going concern

| The financial statements have been prepared on a going concern basis notwithstanding the excess of liabilities over assets as the director believes the shareholder will continue to make adequate funds available to enable the company to meet its liabilities as and when they fall due. The director has no reason to believe that financial support will not continue in the future and considered it appropriate to adopt a going concern basis. The accounts do not contain any adjustments that would be necessary should this basis not be appropriate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

| Unquoted

| shares

€ |

| COST

| At 1 August 2024

| and 31 July 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 10,000 |  |

| At 31 July 2024 | 10,000 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| KL Restaurants

| Registered office: 4 Thespidos Street, 10558 Athens

| Nature of business: Restaurant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

Kasta Litore Ltd (Registered number: 10269898)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

€ | € |

| Prepayments | 326 |  | 327 |  |

| Called up share capital not paid | 1,302 |  | 1,302 |  |

1,628 |  | 1,629 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

€ | € |

| Shareholder loan | 31,289 |  | 31,289 |  |

| Trade creditors | 6,518 |  | - |  |

| Accruals | 2,219 |  | 2,520 |  |

40,026 |  | 33,809 |  |

| The loan from the shareholder is unsecured, interest-free, and has no fixed repayment date.

7. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | € | € |

| 1,000 | Ordinary | £1 | 1,302 |  | 1,302 |  |

8. | RESERVES

| Retained

| earnings

€ |

| At 1 August 2024 | (23,413 | ) |

| Deficit for the year | (6,278 | ) |

| At 31 July 2025 | (29,691 | ) |

9. | RELATED PARTY DISCLOSURES

| Shareholder

| At 31 July 2025 the balance due to the shareholder was €31,289 (2024: €31,289).

10. | POST BALANCE SHEET EVENTS

| The effect of events relating to the year ended 31 July 2025, which occurred before the date of approval of the financial statements by the director, have been included to the extent required to show a true and fair view of the state of affairs at 31 July 2025, and of the results of the year ended on that date.