REGISTERED NUMBER: 15850441 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 22 JULY 2024 TO 31 JULY 2025

FOR

KUBO CONSTRUCT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A Nicolaou

SECRETARY:

Mr A Nicolaou

REGISTERED OFFICE:

71-75 Shelton Street, Covent Garden

London

WC2H9JQ

REGISTERED NUMBER:

15850441 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

5,750

CURRENT ASSETS

Stocks

2,563

Debtors

5

725

Cash at bank

834

4,122

CREDITORS

Amounts falling due within one year

6

7,258

NET CURRENT LIABILITIES

(3,136

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,614

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

2,613

SHAREHOLDERS' FUNDS

2,614

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 June 2026 and were signed by:

Mr A Nicolaou - Director

1.	STATUTORY INFORMATION

Kubo Construct Ltd 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.

Turnover

Turnover includes revenue earned from the rendering of services which is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

6,000

At 31 July 2025

6,000

DEPRECIATION

Charge for period

250

At 31 July 2025

250

NET BOOK VALUE

At 31 July 2025

5,750

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

725

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Tax

4,908

Directors' current accounts

220

Accrued expenses

2,130

7,258

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

1

1

1 Ordinary share of 1 was allotted and fully paid for cash at par during the period.