ADOH BY KOLAMBA LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 15222104

		31 July 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		422,003		-

			422,003		-
CURRENT ASSETS
Debtors	5	222,536		-
Cash at bank and in hand		457		1

		222,993		1
Creditors: Amounts Falling Due Within One Year	6	(739,087 )		(18,875 )

NET CURRENT ASSETS (LIABILITIES)			(516,094 )		(18,874 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(94,091 )		(18,874 )

Creditors: Amounts Falling Due After More Than One Year	7		(68,299 )		-

NET LIABILITIES			(162,390 )		(18,874 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(162,391 )		(18,875 )

SHAREHOLDERS' FUNDS			(162,390)		(18,874)

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ADOH BY KOLAMBA LIMITED

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Eroshan Meewella

Director

28/07/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

ADOH BY KOLAMBA LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 15222104 . The registered office is United House, 2.17, 9 Pembridge Road, London, W11 3JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold Improvements	Straight line over 15 years
Plant & Machinery	Straight line over 5 years or 10 years
Fixtures & Fittings	Straight line over 5 years

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Lease payments under operating leases are charged to the Profit and Loss account on a straight-line basis over the term of the lease. The benefit of lease incentives (rent-free periods) is spread over the lease term on a straight-line basis.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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ADOH BY KOLAMBA LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Pre-trading Activities and Commencement of Trade

Commencement of trade

The company was incorporated on 19 October 2023 for the purpose of operating a restaurant business. During the year ended 31 July 2025, the company continued to incur costs in connection with the establishment of the business, including the acquisition and installation of restaurant equipment, fit-out of the leased premises, marketing activities and professional fees.

The restaurant commenced trading on 8 September 2025, subsequent to the year end. No turnover was recognised during the year ended 31 July 2025.

Expenditure has been accounted for in accordance with FRS 102. Items meeting the criteria for recognition as assets have been capitalised in the statement of financial position. Other expenditure has been recognised in profit or loss as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Leasehold Improvements	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 August 2024	-	-	-	-
Additions	240,693	155,498	32,756	428,947

As at 31 July 2025	240,693	155,498	32,756	428,947

Depreciation
As at 1 August 2024	-	-	-	-
Provided during the period	1,987	4,290	667	6,944

As at 31 July 2025	1,987	4,290	667	6,944

Net Book Value
As at 31 July 2025	238,706	151,208	32,089	422,003

As at 1 August 2024	-	-	-	-

5. Debtors

	31 July 2025	31 July 2024
	£	£
Due within one year
Prepayments and accrued income	16,407	-
VAT	80,344	-

	96,751	-
Due after more than one year
Rent deposits	125,785	-

	222,536	-

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ADOH BY KOLAMBA LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Creditors: Amounts Falling Due Within One Year

	31 July 2025	31 July 2024
	£	£
Net obligations under finance lease and hire purchase contracts	37,110	-
Trade creditors	252,275	8,180
Amounts owed to group undertakings	416,487	9,695
Other creditors	33,215	1,000

	739,087	18,875

7. Creditors: Amounts Falling Due After More Than One Year

	31 July 2025	31 July 2024
	£	£
Net obligations under finance lease and hire purchase contracts	68,299	-

8. Obligations Under Finance Leases and Hire Purchase

	31 July 2025	31 July 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	37,110	-
Later than one year and not later than five years	68,299	-

	105,409	-

	105,409	-

9. Share Capital

	31 July 2025	31 July 2024
	£	£
Allotted, Called up and fully paid	1	1

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 July 2025	31 July 2024
	£	£
Later than one year and not later than five years	727,825	-

	727,825	-

The company occupies premises under a 15-year non-cancellable operating lease commencing on 19 May 2025 and expiring on 18 May 2040. The lease includes an initial rent-free period to 28 November 2026. The future minimum lease payments under non-cancellable operating leases at the year end were £nil due within one year, £727,825 due after one year and within five years. Rent-free periods are treated as lease incentives and the related benefit is recognised on a straight-line basis over the lease term. The rent payable from 19 May 2030 is subject to open market review and is therefore not included in the future minimum lease payments disclosed above.

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ADOH BY KOLAMBA LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

11. Related Party Transactions

At the period end a balance of £416,487 (2024: £9,695) was due to group companies is included within other creditors. This balance is interest free and repayable on demand.

Included within creditors is an amount of £2,100.73 (2024: £Nil) due to Whitebox London Limited, a company under common control. The balance is unsecured, interest-free and repayable on demand."

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