Kaligi Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15844044

Kaligi Holdings Limited

Filleted Unaudited Financial Statements

31 December 2025

Kaligi Holdings Limited

Financial Statements

Period from 17 July 2024 to 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Kaligi Holdings Limited

Statement of Financial Position

31 December 2025

	31 Dec 25
Note	£	£

Fixed assets

Investments	5		1,640,622

Current assets

Cash at bank and in hand	1,484,413

Creditors: amounts falling due within one year	6	2,819,383
		------------
Net current liabilities			1,334,970
			------------
Total assets less current liabilities			305,652
			---------
Net assets			305,652
			---------

Capital and reserves

Called up share capital	7	100
Profit and loss account		305,552
		---------
Shareholders funds		305,652
		---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 31 December 2025 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 financial statements for the period in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 17 July 2026 , and are signed on behalf of the board by:

Mr F C Cuccovillo
Director

Company registration number: 15844044

Kaligi Holdings Limited

Notes to the Financial Statements

Period from 17 July 2024 to 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. Average number of employees

During the year the average number of employees was 1, which consisted of the director only.

5. Investments

	Other investments other than loans
	£
Cost
At 17 July 2024	–
Additions	3,553,011
Disposals	( 1,873,793)
Revaluations	( 38,596)
	------------
At 31 December 2025	1,640,622
	------------
Impairment
At 17 July 2024 and 31 December 2025	–
	------------

Carrying amount
At 31 December 2025	1,640,622
	------------

Investments held at valuation

The fixed asset investments are valued at the market value at the year end.

In respect of investments held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Other investments other than loans
	£
At 31 December 2025
Aggregate cost	1,679,218
Aggregate depreciation	–
	------------
Carrying value	1,679,218
	------------

6. Creditors: amounts falling due within one year

	31 Dec 25
	£
Accruals and deferred income	4,320
Corporation tax	87,680
Director loan accounts	2,727,383
	------------
	2,819,383
	------------

7. Called up share capital

Issued, called up and fully paid

	31 Dec 25
	No.	£
Ordinary A shares of £ 0.01 each	100	1
Ordinary B shares of £ 0.01 each	3,300	33
Ordinary C shares of £ 0.01 each	3,300	33
Ordinary D shares of £ 0.01 each	3,300	33
	--------	----
	10,000	100
	--------	----

8. Related party transactions

At the balance sheet date the company owed the directors £2,727,383 in the form of a loan account. This loan, which is shown amongst creditors, is interest free and repayable on demand.