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Company Registration No. 08357963 (England and Wales)

KOZE GROUP LTD
Financial Statements
for the Period from 01 November 2024 to 31 October 2025

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

CONTENTS | PAGE
Company Information | 2
Statement of Financial Position | 3
Notes to the Accounts | 4

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

#### Company Information

Company Details
Company Number | 08357963
Registered Office | WATERMOOR POINT
| WATERMOOR ROAD
| CIRENCESTER
| GL7 1LF
Directors
Directors who held office during the period were:
Duncan James CHEADLE
Ryan HARMER
Guy Christopher Raymond MILLER
Peter Richard RANDALL
Johannes Leonard FALKENBURG Resigned 23/12/2025
Martin HALL Resigned 23/12/2025
Rob O'NEILL Resigned 23/12/2025
Mark Andrew PAVER Resigned 23/12/2025

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

#### Statement of Financial Position

12345678910

| Notes | 2025 |  | 2024
|  | £ |  | £
Fixed Assets |  |  |  |
Intangible assets | 5 | 4,911,408 |  | 4,776,585
Tangible assets | 6 | 5,451 |  | 2,565
Investments | 7 | 339,565 |  | 3,505,599
Current Assets |  |  |  |
Debtors due | 8 | 603,446 |  | 1,193,660
Cash at bank and in hand |  | 210,699 |  | 11,335
|  | 814,145 |  | 1,204,995
Creditors |  |  |  |
Amount falling due within one year | 9 | (561,069) |  | (637,255)
Net Current Assets |  | 253,076 |  | 567,740
Total Assets less current liabilities |  | 5,509,500 |  | 8,852,489
Creditors due after more than one year | 10 | (2,794,972) |  | (3,880,070)
Net Assets |  | 2,714,528 |  | 4,972,419
Capital and Reserves |  |  |  |
Called up Share Capital |  | 4,150,000 |  | 4,000,001
Revaluation Reserve |  | - |  | 3,166,033
Other Reserves |  | 1,000,000 |  | -
Retained earnings at end of year |  | (2,435,472) |  | (2,193,615)
Shareholder funds |  | 2,714,528 |  | 4,972,419

For the year ending 31/10/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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.
Approved by the Board on 14 April 2026
Peter Richard RANDALL
Company Registration No. 08357963

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

#### Notes to the Accounts

1. Statutory Information
KOZE GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 08357963.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland (as applied to small entities by section 1A of the standard).
Presentation Currency
The accounts are presented in £ sterling.
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

#### Notes to the Accounts

Current Tax
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Tangible Fixed Asset Policy
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:Plant and machinery 33.3% straight line

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

#### Notes to the Accounts

Intangible Asset Policy
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.Intangible fixed assets are not amortised until they are fully available for use. As the company's development projects were still ongoing as at the reporting date, no amortisation has been recognised. The assets are subject to annual impairment review.
Stock
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Deferred Tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

#### Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 | 19
2024 | 14
4. Principal Activity
The Company's principal activity during the year was the provision of a digital platform for Point of Sale funding. Additionally, through its subsidiary, EFS Portfolio Ltd, it undertook the maintenance and funding of heating solutions.

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

#### Notes to the Accounts

5. Intangible Assets
|  | Other |  | Total
Cost |  | £ |  | £
At 01/11/2024 |  | 4,776,585 |  | 4,776,585
Additions |  | 134,823 |  | 134,823
Disposals |  | - |  | -
Revaluations |  | - |  | -
At 31/10/2025 |  | 4,911,408 |  | 4,911,408
Amortisation |  |  |  |
At 01/11/2024 |  | - |  | -
Charge for the Year |  | - |  | -
On Disposals |  | - |  | -
Other increases/(decreases) |  | - |  | -
At end of period |  | - |  | -
Net book value |  |  |  |
At 31/10/2025 |  | 4,911,408 |  | 4,911,408
At 31/10/2024 |  | 4,776,585 |  | 4,776,585

6. Fixed Assets
|  | Computer Equipment |  | Total
Cost or valuation |  | £ |  | £
At 01/11/2024 |  | 26,812 |  | 26,812
Additions |  | 6,741 |  | 6,741
At 31/10/2025 |  | 33,553 |  | 33,553
Depreciation |  |  |  |
At 01/11/2024 |  | 24,247 |  | 24,247
Charge for the year |  | 3,855 |  | 3,855
At 31/10/2025 |  | 28,102 |  | 28,102
Net Book Value |  |  |  |
At 31/10/2025 |  | 5,451 |  | 5,451
At 31/10/2024 |  | 2,565 |  | 2,565

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

#### Notes to the Accounts

7. Investments |  |  |  |  |
| Investments in Subsidiaries |  | Other Investments - Listed |  | Other Investments -Unlisted |  | Total
| £ |  | £ |  | £ |  | £
Valuation at 01/11/2024 | 3,505,599 |  | - |  | - |  | 3,505,599
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
Adjustments | (3,166,034) |  | - |  | - |  | (3,166,034)
Valuation at 31/10/2025 | 339,565 |  | - |  | - |  | 339,565

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

#### Notes to the Accounts

8. Debtors |  |
|  | 2025 |  | 2024
|  | £ |  | £
Trade debtors |  | - |  | 3,026
Other debtors |  | - |  | 333,121
Prepayment and accrued income |  | 603,446 |  | 857,513
|  | 603,446 |  | 1,193,660

Debtors Notes
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

9. Creditors: amount falling due within one year |  |
|  | 2025 |  | 2024
|  | £ |  | £
Bank Loans and other overdrafts |  | 198,379 |  | 154,248
Trade Creditors |  | 142,947 |  | 258,198
Other tax and social security |  | 180,993 |  | 118,920
Other Creditors |  | 38,750 |  | 105,889
|  | 561,069 |  | 637,255

Creditors Due within one year
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

## KOZE GROUP LTD

### Financial Statements for the period ending 31 October 2025

#### Notes to the Accounts

10. Creditors: amount falling due after one year |  |
|  | 2025 |  | 2024
|  | £ |  | £
Bank Loans and overdrafts |  | - |  | 349,330
Other creditors falling due after more than one year |  | 2,794,972 |  | 3,530,740
|  | 2,794,972 |  | 3,880,070