REGISTERED NUMBER: 01482299 (England and Wales)

KOUNNIS GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Demetrios Kyriacou Kounnis

Mr Constantino Demetrios Kounnis

Mr Gary Kyriacos Kounnis

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

01482299 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Investments

4

3,839,581

1,700,000

Investment property

5

40,225,000

38,404,492

44,064,581

40,104,492

CURRENT ASSETS

Debtors

6

148,052

2,754,059

Cash at bank

3,735,018

1,371,087

3,883,070

4,125,146

CREDITORS

Amounts falling due within one year

7

1,118,766

825,494

NET CURRENT ASSETS

2,764,304

3,299,652

TOTAL ASSETS LESS CURRENT LIABILITIES

46,828,885

43,404,144

PROVISIONS FOR LIABILITIES

2,206,620

2,348,673

NET ASSETS

44,622,265

41,055,471

CAPITAL AND RESERVES

Called up share capital

2,000,000

2,000,000

Fair value reserve

8

22,627,866

19,342,265

Retained earnings

19,994,399

19,713,206

SHAREHOLDERS' FUNDS

44,622,265

41,055,471

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

Mr Demetrios Kyriacou Kounnis - Director

1.	STATUTORY INFORMATION

Kounnis Group 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - NIL ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 April 2025

1,700,000

Additions

2,500,000

Disposals

(1,166,741

)

Revaluations

806,322

At 31 March 2026

3,839,581

NET BOOK VALUE

At 31 March 2026

3,839,581

At 31 March 2025

1,700,000

Cost or valuation at 31 March 2026 is represented by:

Shares in

group

undertakings

£

Valuation in 2024

806,322

Cost

3,033,259

3,839,581

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

38,404,492

Revaluations

1,820,508

At 31 March 2026

40,225,000

NET BOOK VALUE

At 31 March 2026

40,225,000

At 31 March 2025

38,404,492

Fair value at 31 March 2026 is represented by:

£

Valuation in 2019

21,142,739

Valuation in 2021

1,348,803

Valuation in 2022

(3,550,000

)

Valuation in 2023

(1,250,000

)

Valuation in 2025

3,770,401

Valuation in 2026

1,820,508

Cost

16,942,549

40,225,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

6,000

27,007

Amounts owed by associates

100,037

2,685,037

Other debtors

42,015

42,015

148,052

2,754,059

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

-

2,829

Amounts owed to associates

195,000

-

Taxation and social security

183,210

78,688

Other creditors

740,556

743,977

1,118,766

825,494

8.

RESERVES

Fair

value

reserve

£

At 1 April 2025

19,342,265

Fair value movements

3,285,601

At 31 March 2026

22,627,866

9.	ULTIMATE CONTROLLING PARTY

The Kounnis Capital Trust, considered to be the ultimate controlling party.