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COMPANY REGISTRATION NUMBER: 15884532

Kaldi Tech Ltd

Filleted Unaudited Financial Statements

31 December 2025

Kaldi Tech Ltd

Financial Statements

Period from 7 August 2024 to 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Kaldi Tech Ltd

Statement of Financial Position

31 December 2025

| 31 Dec 25
Note | £

Current assets

Debtors | 5 | 119,444
Cash at bank and in hand | 69,618
| ---------
| 189,062

Creditors: amounts falling due within one year | 6 | 192,125
| ---------
Net current liabilities | 3,063
| -------
Total assets less current liabilities | ( 3,063)

Provisions | ( 703)
| -------
Net liabilities | ( 2,360)
| -------

Capital and reserves

Called up share capital | 100
Profit and loss account | ( 2,460)
| -------
Shareholders deficit | ( 2,360)
| -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Kaldi Tech Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 8 April 2026 , and are signed on behalf of the board by:

Mr A Cadez
Director

Company registration number: 15884532

Kaldi Tech Ltd

Notes to the Financial Statements

Period from 7 August 2024 to 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Office One, 1 Coldbath Square, Farringdon, London, EC1R 5HL, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have considered going concern with particular reference to the amounts owed to the company by other group companies. The directors have received confirmation of support from the other companies in the group that they will continue to support the entity to meet its liabilities as they fall due. The directors have no reason to believe that this will not be received, if required, and continue to prepare the accounts on this basis.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 2 .
Both persons are directors of the company.
5. Debtors

| 31 Dec 25
| £
Trade debtors | 88,606
Other debtors | 30,838
| ---------
| 119,444
| ---------

6. Creditors: amounts falling due within one year

| 31 Dec 25
| £
Trade creditors | 480
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 170,810
Social security and other taxes | 18,935
Other creditors | 1,900
| ---------
| 192,125
| ---------

7. Controlling party
Kaldi D.O.O is the ultimate controlling party of Kaldi Tech Ltd . This company is registered at Dunajska C.22, 1000 Ljubljana, Slovenia .