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REGISTERED NUMBER: 13847458 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

Kobicomm Limited

Kobicomm Limited (Registered number: 13847458)

Contents of the Financial Statements

for the Year Ended 31st January 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Kobicomm Limited

Company Information

for the Year Ended 31st January 2026

| DIRECTORS: | Mr G Bolton

| Mrs E C Bolton

| REGISTERED OFFICE: | 32 Ferringham Lane

| Ferring

| Worthing

| BN12 5LU

| REGISTERED NUMBER: | 13847458 (England and Wales)

| ACCOUNTANTS: | Cloud Concepts Accounting Ltd

| Station View House

| 41 Brunswick Road

| Shoreham By Sea

| West Sussex

| BN43 5WA

Kobicomm Limited (Registered number: 13847458)

Balance Sheet

31st January 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1 |  | 142 |  |

CURRENT ASSETS

Debtors | 5 | 33,116 |  | 28,837 |  |

Cash at bank | 238,802 |  | 181,734 |  |

271,918 |  | 210,571 |  |

CREDITORS

Amounts falling due within one year | 6 | (47,568 | ) | (43,533 | ) |

NET CURRENT ASSETS | 224,350 |  | 167,038 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 224,351 |  | 167,180 |  |

PROVISIONS FOR LIABILITIES | 7 | - |  | (30 | ) |

NET ASSETS | 224,351 |  | 167,150 |  |

CAPITAL AND RESERVES

Called up share capital | 110 |  | 110 |  |

Retained earnings | 224,241 |  | 167,040 |  |

SHAREHOLDERS' FUNDS | 224,351 |  | 167,150 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20th March 2026 and were signed on its behalf by:

Mr G Bolton - Director

Kobicomm Limited (Registered number: 13847458)

Notes to the Financial Statements

for the Year Ended 31st January 2026

1. | STATUTORY INFORMATION

| Kobicomm Limited 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.

| Changes in accounting policies

| The company has adopted the amendments to FRS 102 Section 23 - Revenue, issued as part of the FRS 102 Periodic Review 2024, for the first time in these financial statements. The revised standard introduces a five-step model for revenue recognition based on the transfer of control of goods or services to customers.

| The company has elected to apply the modified retrospective approach on transition. Accordingly, comparative information for the prior period has not been restated, and the cumulative effect of initially applying the revised standard has been recognised as an adjustment to the opening balance of retained earnings at the beginning of the accounting period.

| Turnover

| Revenue is recognised in accordance with FRS 102 Section 23 - Revenue (as amended).

| Revenue represents the consideration to which the company expects to be entitled in exchange for the transfer of goods or services to customers in the ordinary course of business, excluding value added tax and other similar taxes.

| Revenue is recognised when the company satisfies its performance obligations by transferring control of goods or services to a customer. Depending on the nature of the contract, revenue is recognised either over time as services are provided or at a point in time when control of the goods passes to the customer.

| Amounts received in advance of the delivery of goods or services are recognised as deferred income, while amounts recognised as revenue before invoicing are recognised as accrued income.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Kobicomm Limited (Registered number: 13847458)

Notes to the Financial Statements - continued

for the Year Ended 31st January 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st February 2025

| and 31st January 2026 | 569 |  |

| DEPRECIATION

| At 1st February 2025 | 427 |  |

| Charge for year | 141 |  |

| At 31st January 2026 | 568 |  |

| NET BOOK VALUE

| At 31st January 2026 | 1 |  |

| At 31st January 2025 | 142 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 33,116 |  | 28,837 |  |

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

2026 | 2025 |

£ | £ |

| Taxation and social security | 46,820 |  | 42,835 |  |

| Other creditors | 748 |  | 698 |  |

47,568 |  | 43,533 |  |

Kobicomm Limited (Registered number: 13847458)

Notes to the Financial Statements - continued

for the Year Ended 31st January 2026

7. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | - |  | 30 |  |

| Deferred |

| tax |

£ |

| Balance at 1st February 2025 | 30 |  |

| Capital allowances in advance | (30 | ) |

| of depreciation |

| Balance at 31st January 2026 | - |  |