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Registered number: 15767244 NEKOSOFT LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE 13 MONTHS ENDED 30 JUNE 2025
NEKOSOFT LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OFNEKOSOFT LTD FOR THE 13 MONTHS ENDED 30 JUNE 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nekosoft Ltd for the 13 months ended 30 June 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us. This report is made solely to the Board of Directors of Nekosoft Ltd, as a body, in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Nekosoft Ltd and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nekosoft Ltd and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Nekosoft Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that Nekosoft Ltd is exempt from the statutory audit requirement for the . We have not been instructed to carry out an audit or review of the financial statements of Nekosoft Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Shipleys Tax & Accounts 11 March 2026 Page 1
NEKOSOFT LTD REGISTERED NUMBER: 15767244 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025
Note |  | £
Current assets |  |  |
Cash at bank and in hand | 4 | 7,904 |
|  | 7,904 |
Creditors: amounts falling due within one year | 5 | (6,597) |
Net current assets |  |  | 1,307
Total assets less current liabilities |  |  | 1,307
Net assets |  |  | 1,307
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | 1,207
|  |  | 1,307
The directors consider 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 13 months in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their 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 comprehensive income 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 11 March 2026.
Illia Puzanov
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
NEKOSOFT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 13 MONTHS ENDED 30 JUNE 2025
1. | General information
Nekosoft Ltd is a company domiciled in England & Wales, registration number 15767244. The registered office is 8A Cavendish Court, South Parade, Doncaster, DN1 2DJ. 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 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
NEKOSOFT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 13 MONTHS ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.6 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the 13 months was 1.
4. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 7,904
|  | 7,904
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NEKOSOFT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 13 MONTHS ENDED 30 JUNE 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Corporation tax | 5,913
| Other creditors | 684
|  | 6,597
6. | Related party transactions
| There were no related party transactions during the year.
7. | Controlling party
The company is controlled by the directors I Puzanov and N Puzanov.
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