Koselig Solutions Ltd

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Koselig Solutions Ltd for the year ended 30 November 2025 which comprise the profit and loss account and balance sheet from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants of Scotland, I am subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.

This report is made solely to the Board of Directors of Koselig Solutions Ltd, as a body, in accordance with the terms of my engagement letter dated 24 May 2018. My work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, I do not accept responsibility to anyone other than Koselig Solutions Ltd and its Board of Directors as a body for my work or for this report.

I have not been instructed to carry out an audit or a review of the accounts of Koselig Solutions Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the financial statements.

Michele-Ange Anderson

03/08/2026

Lothian Accounting Limited (SC556470)

3 Priory Gate

North Berwick

EH39 4SA

Page 1

Koselig Solutions Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: SC519357

	2025	2024
	£	£
Fixed assets	883	1,457

Current assets	69,457	88,553
Prepayments and accrued income	359	94
Creditors: Amounts Falling Due Within One Year	(4,490 )	(674 )

NET CURRENT ASSETS	65,326	87,973

TOTAL ASSETS LESS CURRENT LIABILITIES	66,209	89,430

Accruals and deferred income	(16 )	-

NET ASSETS	66,193	89,430

CAPITAL AND RESERVES	66,193	89,430

Notes

1. General Information

Koselig Solutions Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC519357 . The registered office is 2 Pittville Street, Edinburgh, EH15 2BY.

The Director is an office holder and does not have a service or employment contract with the Company.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: NIL)

For the year ending 30 November 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Mark McLauchlan

Director

03/08/2026