01 October 2024 false No description of principal activity HyperTax 2026.01 11566612business:PrivateLimitedCompanyLtd2024-10-012025-09-30 11566612business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 11566612business:FilletedAccounts2024-10-012025-09-30 115666122024-10-012025-09-30 115666122025-09-30 115666122022-03-31 115666122023-10-012024-09-30 115666122024-09-30 11566612business:Director12024-10-012025-09-30 11566612business:RegisteredOffice2024-10-012025-09-30 11566612core:WithinOneYear2025-09-30 11566612core:WithinOneYear2024-09-30 11566612core:AfterOneYear2025-09-30 11566612core:AfterOneYear2024-09-30 11566612core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 11566612core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 11566612core:SharePremiumcore:PreviouslyStatedAmount2025-09-30 11566612core:SharePremiumcore:PreviouslyStatedAmount2024-09-30 11566612core:RevaluationReservecore:PreviouslyStatedAmount2025-09-30 11566612core:RevaluationReservecore:PreviouslyStatedAmount2024-09-30 11566612core:InvestmentPropertiesRevaluationReservecore:PreviouslyStatedAmount2025-09-30 11566612core:InvestmentPropertiesRevaluationReservecore:PreviouslyStatedAmount2024-09-30 11566612core:CapitalRedemptionReservecore:PreviouslyStatedAmount2025-09-30 11566612core:CapitalRedemptionReservecore:PreviouslyStatedAmount2024-09-30 11566612core:CapitalContributionReservecore:PreviouslyStatedAmount2025-09-30 11566612core:CapitalContributionReservecore:PreviouslyStatedAmount2024-09-30 11566612core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 11566612core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 11566612core:PreviouslyStatedAmount2025-09-30 11566612core:PreviouslyStatedAmount2024-09-30 11566612business:SmallEntities2024-10-012025-09-30 11566612core:Goodwill2024-09-30 11566612core:IntangibleAssetsOtherThanGoodwill2024-09-30 11566612core:Goodwill2025-09-30 11566612core:IntangibleAssetsOtherThanGoodwill2025-09-30 11566612core:Goodwill2024-10-012025-09-30 11566612core:IntangibleAssetsOtherThanGoodwill2024-10-012025-09-30 iso4217:GBP xbrli:pure
Company Registration No. 11566612 (England & Wales)
Kotus Group
Unaudited Accounts
for the period ended 30 September 2025
Kotus Group
Statement of financial position
as at 30 September 2025
2025
2024
Fixed assets
Intangible assets
4
13,699
13,699
13,699
13,699
Current assets
Debtors
-
22
Cash at bank and in hand
419
397
419
419
Creditors: amounts falling due within one period
5
(42,669)
(42,345)
Net current assets
(42,250)
(41,926)
Total assets less current liabilities
(28,551)
(28,227)
Creditors: amounts falling due after more than one period
6
(290)
(290)
Net assets
(28,841)
(28,517)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(28,842)
(28,518)
Shareholder funds
(28,841)
(28,517)
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by .............................................................. Dovile Kaspariene Director Company Registration Number: 11566612
Currency: GBP (£)
2
Kotus Group
Notes to the Accounts
for the period ended 30 September 2025
1. Statutory information
Kotus Group is a private company, limited by shares, registered in England & Wales, registration number 11566612. The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
2. Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3. Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4. Intangible fixed assets
Goodwill
Other
Total
Cost
At 1 October 2024
-
13,699
13,699
Additions
-
-
-
Disposals
-
-
-
Revaluations
-
-
-
At 30 September 2025
-
13,699
13,699
5. Creditors: amounts falling due within one period
2025
2024
Loans from directors
42,669
42,345
42,669
42,345
6. Creditors: amounts falling due after more than one period
2025
2024
Accruals
290
290
290
290
7. Average number of employees
During the period the average number of employees was 0 (2024: 0).
Currency: GBP (£)
3