REGISTERED NUMBER: 09182079 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JULY 2024 TO 30 SEPTEMBER 2025

FOR

KOJIN LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

T Tikari

REGISTERED OFFICE:

Langley House

53 Theobald Street

Borehamwood

WD6 4RT

REGISTERED NUMBER:

09182079 (England and Wales)

ACCOUNTANTS:

Accura Accountants Ltd

Langley House

53 Theobald Street

Borehamwood

WD6 4RT

FIXED ASSETS

Investment property

4

-

5,158,626

CURRENT ASSETS

Stocks

9,450,752

-

Cash at bank

206

6

9,450,958

6

CREDITORS

Amounts falling due within one year

5

156,062

1,740

NET CURRENT ASSETS/(LIABILITIES)

9,294,896

(1,734

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,294,896

5,156,892

CREDITORS

Amounts falling due after more than one year

6

(6,729,670

)

(5,676,621

)

PROVISIONS FOR LIABILITIES

(3,125,570

)

-

NET LIABILITIES

(560,344

)

(519,729

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

(560,345

)

(519,730

)

SHAREHOLDERS' FUNDS

(560,344

)

(519,729

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

T Tikari - Director

1.	STATUTORY INFORMATION

Kojin 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.

Functional and presentation currency

The company's functional and presentation currency is £ sterling. Monetary amounts in these financial statements are rounded to the nearest £.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period 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 period 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 period was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

COST

At 1 July 2024

5,158,626

Additions

4,303,165

Reclassification/transfer

(9,461,791

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 June 2024

5,158,626

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.6.24

£

£

Other creditors

156,062

1,740

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.6.24

£

£

Bank loans

6,729,670

5,676,621

7.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.6.24

£

£

Bank loans

6,729,670

-

Bank loan are secured by way of debenture and legal charges held over properties belonging to the company and Tahir Tikari has given a limited personal guarantee.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.6.24

value:

£

£

1

Ordinary

£1

1

1

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Metropolitan Projects Ltd.