ACCOUNTS - Final Accounts preparation

Registered number: 14523993

KOLAMBA EAST LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

KOLAMBA EAST LIMITED

REGISTERED NUMBER: 14523993

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		736,829		807,881
			736,829		807,881
Current assets
Stocks		13,400		17,477
Debtors: amounts falling due within one year	5	464,399		167,887
Cash at bank and in hand	6	79,722		15,566
		557,521		200,930
Creditors: amounts falling due within one year	7	(1,842,167)		(1,074,389)
Net current liabilities			(1,284,646)		(873,459)
Total assets less current liabilities			(547,817)		(65,578)
Creditors: amounts falling due after more than one year			(38,210)		(89,156)

Net liabilities			(586,027)		(154,734)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(586,127)	(154,834)
	(586,027)	(154,734)

The director considers 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 profit and loss account 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 by:

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KOLAMBA EAST LIMITED

REGISTERED NUMBER: 14523993

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

................................................

Eroshan Nalinda Meewella

Director

Date: 24 April 2026

The notes on pages 4 to 8 form part of these financial statements.

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		KOLAMBA EAST LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JULY 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 January 2024	100	(300)	(200)

Loss for the period	-	(154,534)	(154,534)

At 1 August 2024	100	(154,834)	(154,734)

Loss for the year	-	(431,293)	(431,293)
At 31 July 2025	100	(586,127)	(586,027)

The notes on pages 4 to 8 form part of these financial statements.

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KOLAMBA EAST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

KolambaEast Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Whitebox London Ltd, 2.17, United House 9 Pembrigde Road, Notting Hill, London, England, W11 3JY.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

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KOLAMBA EAST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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KOLAMBA EAST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.7

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property	-	7%
Plant and machinery	-	20%
Fixtures and fittings	-	20%
Computer equipment	-	20%
Other fixed assets	-	7%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

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.

2.11

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.

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KOLAMBA EAST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Employees

The average monthly number of employees, including directors, during the year was 23 (2024 - 20).

4.	Tangible fixed assets

	Long-term leasehold property	Plant and machinery	Fixtures and fittings	Computer equipment	Other fixed assets	Total
	£	£	£	£	£	£
Cost or valuation
At 1 August 2024	374,560	163,907	188,775	2,882	78,558	808,682
Additions	-	11,660	17,222	1,905	18,920	49,707
Disposals	(14,500)	-	-	-	-	(14,500)
At 31 July 2025	360,060	175,567	205,997	4,787	97,478	843,889
Depreciation
At 1 August 2024	193	264	303	5	37	802
Charge for the year on owned assets	24,008	34,893	40,672	666	6,019	106,258
At 31 July 2025	24,201	35,157	40,975	671	6,056	107,060
Net book value
At 31 July 2025	335,859	140,410	165,022	4,116	91,422	736,829
At 31 July 2024	374,367	163,643	188,472	2,878	78,521	807,881

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	39,653	9,949
Other debtors	119,405	154,478
Prepayments and accrued income	305,341	3,460
	464,399	167,887

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KOLAMBA EAST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	79,722	15,566
	79,722	15,566

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	336,938	214,413
Amounts owed to group undertakings	1,234,157	794,787
Obligations under finance lease and hire purchase contracts	50,946	50,946
Other creditors	196,128	1,530
Accruals and deferred income	23,998	12,713
	1,842,167	1,074,389

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Net obligations under finance leases and hire purchase contracts	38,210	89,156
	38,210	89,156

9.	Controlling party

The company's immediate and ultimate parent company is Kolamba Limited, a company registered in England and Wales. The registered address is C/O Whitebox London Ltd, 2.17, United House 9 Pembridge Road, Notting Hill, London, England, W11 3JY.

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