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Registered Number: 15455748
KOS PARTNERS LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

KOS Partners Limited Contents Page For the year ended 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

KOS Partners Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of KOS Partners Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KOS Partners Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of KOS Partners Limited, as a body, in accordance with the terms of our engagement letter dated 01 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of KOS Partners Limited and state those matters that we have agreed to state to the Board of Directors of KOS Partners Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KOS Partners Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that KOS Partners Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KOS Partners Limited. You consider that KOS Partners Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of KOS Partners Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... Moorhurst Partners LLP Suite S2 Blackwell House Guildhall Yard London EC2V 5AE 08 June 2026 1

KOS Partners Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 5,108 |  | 7,350
|  | 5,108 |  | 7,350
Current assets |  |  |
Cash at bank and in hand |  | 121,068 |  | 66,999
Creditors: amount falling due within one year |  | (19,187) |  | (13,596)
Net current assets |  | 101,881 |  | 53,403
Total assets less current liabilities |  | 106,989 |  | 60,753
Net assets |  | 106,989 |  | 60,753
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 106,889 |  | 60,653
Shareholders' funds |  | 106,989 |  | 60,753
For the year ended 31 March 2026 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 year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 08 June 2026 and were signed by:
------------------------------- Patrick Raven Director
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KOS Partners Limited Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information KOS Partners Limited is a private company, limited by shares, registered in , registration number 15455748, registration address c/o MOORHURST PARTNERS LLP, Suite S2 Blackwell House, Guildhall Yard, London, EC2V 5AE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 4 Straight Line
2. | Average number of employees Average number of employees during the year was 0 (2025 : 0).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Total
| £ |  | £
At 01 April 2025 | 9,800 |  | 9,800
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 9,800 |  | 9,800
Depreciation
At 01 April 2025 | 2,450 |  | 2,450
Charge for year | 2,242 |  | 2,242
On disposals | - |  | -
At 31 March 2026 | 4,692 |  | 4,692
Net book values
Closing balance as at 31 March 2026 | 5,108 |  | 5,108
Opening balance as at 01 April 2025 | 7,350 |  | 7,350
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