Kove Life Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Kove Life Limited

Company Information

Director

A A Done

Registered Office

Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Registered Number

15851361

Accountants

Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Kove Life Limited

(Registration number: 15851361)
Balance Sheet as at 31 December 2025

	Note	2025 £
Fixed assets
Intangible assets	4	7,830
Current assets
Debtors	5	37,562
Creditors: Amounts falling due within one year	6	(159,686)
Net current liabilities		(122,124)
Net liabilities		(114,294)
Capital and reserves
Called up share capital		1
Retained earnings		(114,295)
Shareholders' deficit		(114,294)

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 April 2026
 

......................................... A A Done Director

Kove Life Limited

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

These financial statements were authorised for issue by the director on 20 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Going concern

The financial statements have been prepared on a going concern basis following confirmation that the director will continue to financially support the company in order to maintain its operations as necessary for the foreseeable future and at least 12 months from the date of signing the financial statements.

Tax

The tax expense for the period comprises deferred tax. 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.

Kove Life Limited

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Trademarks	10% on cost

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2.

Kove Life Limited

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 December 2025

4	Intangible assets

	Trademarks £	Total £
Cost or valuation
Additions	8,700	8,700
At 31 December 2025	8,700	8,700
Amortisation
Amortisation charge	870	870
At 31 December 2025	870	870
Carrying amount
At 31 December 2025	7,830	7,830

5

Debtors

	2025 £
Other debtors	37,562
	37,562

6

Creditors

Due within one year	Note	2025 £
Amounts owed to related parties	7	156,806
Accruals		2,880
		159,686

 

Kove Life Limited

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 December 2025

7	Related party transactions

Loans from related parties

2025	Key management £	Total £
Advanced	156,844	156,844
Repaid	(38)	(38)
At end of period	156,806	156,806

Terms of loans from related parties

Loans from key management are interest free and repayable on demand.