REGISTERED NUMBER: 06248416 (England and Wales)

Kopin Software Limited

Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr P Baker

REGISTERED OFFICE:

One Eleven

Edmund Street

Birmingham

B3 2HJ

REGISTERED NUMBER:

06248416 (England and Wales)

SENIOR STATUTORY AUDITOR:

William Oates BA FCA

AUDITORS:

Brooks Mayfield Limited

Chartered Accountants

12 Bridgford Road

West Bridgford

Nottinghamshire

NG2 6AB

CURRENT ASSETS

Debtors

5

45,687

45,662

Cash at bank

16,545

16,986

62,232

62,648

CREDITORS

Amounts falling due within one year

6

28,004

23,231

NET CURRENT ASSETS

34,228

39,417

TOTAL ASSETS LESS CURRENT LIABILITIES

34,228

39,417

CAPITAL AND RESERVES

Called up share capital

7

2,040

2,040

Share premium

2,083,018

2,083,018

Capital redemption reserve

50

50

Retained earnings

(2,050,880

)

(2,045,691

)

SHAREHOLDERS' FUNDS

34,228

39,417

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

Mr P Baker - Director

1.	STATUTORY INFORMATION

Kopin Software 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

45,687

45,662

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

28,004

23,231

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

204,000

Ordinary

£0.01

2,040

2,040

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

William Oates BA FCA (Senior Statutory Auditor)

for and on behalf of Brooks Mayfield Limited

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of Kopin Corporation, a company established in the USA, by virtue of their 100% shareholding. The group accounts of Kopin Corporation are available from the company's website www.kopin.com or from their registered office at 125 North Drive, Westborough, Massachusetts 01581, USA.