Company registration number 13618598 (England and Wales)
KOALA BEARS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
KOALA BEARS LTD
COMPANY INFORMATION
Director
Mr M Butcher
Company number
13618598
Registered office
Amelia House
Crescent Road
Worthing
West Sussex
BN11 1QR
Accountants
Carpenter Box
Amelia House
Crescent Road
Worthing
West Sussex
BN11 1RL
KOALA BEARS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
KOALA BEARS LTD
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KOALA BEARS LTD FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Koala Bears Ltd for the year ended 30 September 2025 which comprise, the balance sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Koala Bears Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Koala Bears Ltd and state those matters that we have agreed to state to the b oard of d irectors of Koala Bears Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Koala Bears Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Koala Bears Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Koala Bears Ltd. You consider that Koala Bears Ltd 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 financial statements of Koala Bears Ltd. 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 f inancial statements.

Carpenter Box
25 June 2026
Chartered Accountants
Amelia House
Crescent Road
Worthing
West Sussex
BN11 1RL
KOALA BEARS LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
193,966
193,966
Current assets
Debtors
4
5,286
315
Cash at bank and in hand
9,800
3,917
15,086
4,232
Creditors: amounts falling due within one year
5
(78,924)
(64,144)
Net current liabilities
(63,838)
(59,912)
Total assets less current liabilities
130,128
134,054
Creditors: amounts falling due after more than one year
6
(136,475)
(136,475)
Net liabilities
(6,347)
(2,421)
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
(6,348)
(2,422)
Total equity
(6,347)
(2,421)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 25 June 2026
Mr M Butcher
Director
Company registration number 13618598 (England and Wales)
KOALA BEARS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Koala Bears Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1QR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the balance sheet date the company had net current liabilities and accumulated losses. However, included within current liabilities was an amount of £77,904 owed to the director that will not be repaid if it prejudiced third party creditors true.

A t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received for services provided in the normal course of business.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

KOALA BEARS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2
Employees

The average monthly number of persons employed by the company during the year was 0 (2024 - 0).

3
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
193,966

The fair value of the investment property has been arrived at on the basis of a valuation carried out by the company director on 30 September 202 5. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The historical cost of the properties totalled £193,966.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
5,286
315
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
78,924
64,144
KOALA BEARS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
136,475
136,475

The bank loans within note 6 are secured against the company's underlying assets.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
2025-09-30 2024-10-01 false false false 25 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr M Butcher 0 13618598 2024-10-01 2025-09-30 13618598 bus:Director1 2024-10-01 2025-09-30 13618598 bus:RegisteredOffice 2024-10-01 2025-09-30 13618598 2025-09-30 13618598 2024-09-30 13618598 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 13618598 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 13618598 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 13618598 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 13618598 core:ShareCapital 2025-09-30 13618598 core:ShareCapital 2024-09-30 13618598 core:RetainedEarningsAccumulatedLosses 2025-09-30 13618598 core:RetainedEarningsAccumulatedLosses 2024-09-30 13618598 2024-09-30 13618598 core:CurrentFinancialInstruments 2025-09-30 13618598 core:CurrentFinancialInstruments 2024-09-30 13618598 core:Non-currentFinancialInstruments 2025-09-30 13618598 core:Non-currentFinancialInstruments 2024-09-30 13618598 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 13618598 bus:OrdinaryShareClass1 2025-09-30 13618598 bus:OrdinaryShareClass1 2024-09-30 13618598 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 13618598 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13618598 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13618598 bus:FRS102 2024-10-01 2025-09-30 13618598 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 13618598 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP