Kia Ora Coco Limited

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

Registered number: 13006475

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		614,783		635,817

			614,783		635,817
CURRENT ASSETS
Debtors	5	2,863		5,260
Cash at bank and in hand		6,529		9,053

		9,392		14,313
Creditors: Amounts Falling Due Within One Year	6	(675,700 )		(694,063 )

NET CURRENT ASSETS (LIABILITIES)			(666,308 )		(679,750 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(51,525 )		(43,933 )

NET LIABILITIES			(51,525 )		(43,933 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(51,625 )		(44,033 )

SHAREHOLDERS' FUNDS			(51,525)		(43,933)

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 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 Jonathon Wong

Director

12/08/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Kia Ora Coco Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13006475 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

2.3. Turnover

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

2.4. 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:

Computer Equipment

25% Straight Line

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.

Changes in fair value are recognised in the profit and loss account.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1

	1	1

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Kia Ora Coco Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Investment Properties	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 December 2024	635,000	1,633	636,633
Additions	-	499	499
Revaluation	(21,000 )	-	(21,000 )

As at 30 November 2025	614,000	2,132	616,132

Depreciation
As at 1 December 2024	-	816	816
Provided during the period	-	533	533

As at 30 November 2025	-	1,349	1,349

Net Book Value
As at 30 November 2025	614,000	783	614,783

As at 1 December 2024	635,000	817	635,817

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	2,763	5,160
Other debtors	100	100

	2,863	5,260

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	3,249	3,470
Other creditors	-	2,700
Accruals and deferred income	960	887
Director's loan account	671,491	687,006

	675,700	694,063

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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