Registration number: SC819175

Krava Technology Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 4

Krava Technology Ltd

(Registration number: SC819175)
Statement of Financial Position as at 31 August 2025

	Note	2025 £
Fixed assets
Tangible assets	4	5,754
Current assets
Cash at bank and in hand		1,598
Creditors: Amounts falling due within one year	6	(8,657)
Net current liabilities		(7,059)
Net liabilities		(1,305)
Capital and reserves
Called up share capital		1
Retained earnings		(1,306)
Shareholders' deficit		(1,305)

For the financial period ending 31 August 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 their 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 Director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 30 April 2026
 

......................................... Adam Richard Robertson Director

Krava Technology Ltd

Notes to the Unaudited Financial Statements for the Period from 12 August 2024 to 31 August 2025

1	General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
29 Commercial Street
Dundee
Tayside
DD1 3DG
Scotland

These financial statements were authorised for issue by the director on 30 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).

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Krava Technology Ltd

Notes to the Unaudited Financial Statements for the Period from 12 August 2024 to 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the period, was 1.

Krava Technology Ltd

Notes to the Unaudited Financial Statements for the Period from 12 August 2024 to 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	6,057	6,057
At 31 August 2025	6,057	6,057
Depreciation
Charge for the period	303	303
At 31 August 2025	303	303
Carrying amount
At 31 August 2025	5,754	5,754

5

Debtors

Current	2025 £
	-

6

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Accruals and deferred income	1,000
Other creditors	7,657
	8,657