REGISTERED NUMBER: 12769766 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

KOFI&CO. LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Harrison Mark Pinder

REGISTERED OFFICE:

9 Kerry Steet

Horsforth

Leeds

LS18 4AW

REGISTERED NUMBER:

12769766 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

FIXED ASSETS

Tangible assets

4

10,743

13,360

CURRENT ASSETS

Debtors

5

82,339

83,946

Cash at bank and in hand

129,958

102,217

212,297

186,163

CREDITORS

Amounts falling due within one year

6

100,765

74,144

NET CURRENT ASSETS

111,532

112,019

TOTAL ASSETS LESS CURRENT LIABILITIES

122,275

125,379

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

122,175

125,279

SHAREHOLDERS' FUNDS

122,275

125,379

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

The members have not required the company to obtain an audit of its financial statements for the year 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 9 June 2026 and were signed by:

Mr Harrison Mark Pinder - Director

1.	STATUTORY INFORMATION

Kofi&Co. 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 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 year was 22 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

15,356

17,582

983

33,921

Additions

-

3,811

-

3,811

At 30 September 2025

15,356

21,393

983

37,732

DEPRECIATION

At 1 October 2024

13,438

6,386

737

20,561

Charge for year

834

5,348

246

6,428

At 30 September 2025

14,272

11,734

983

26,989

NET BOOK VALUE

At 30 September 2025

1,084

9,659

-

10,743

At 30 September 2024

1,918

11,196

246

13,360

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

63,650

65,570

Prepayments and accrued income

18,689

18,376

82,339

83,946

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

25,058

14,666

Tax

23,593

14,027

Social security and other taxes

6,854

7,453

VAT

38,322

37,190

Directors' current accounts

6,938

208

Accruals and deferred income

-

600

100,765

74,144

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 October 2024

125,279

Profit for the year

69,896

Dividends

(73,000

)

At 30 September 2025

122,175

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Harrison Mark Pinder.