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# KOOTH GROUP LIMITED

## Company Registration Number:
09795273 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 1 January 2025

## End date: 31 December 2025

# KOOTH GROUP LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# KOOTH GROUP LIMITED

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Political and charitable donations

The Company made no political donations or incurred any political expenditure during the year.

Company policy on disabled employees

Applications for employment by individuals with disabilities are always fully considered, bearing in mind the abilities of the applicant concerned. In the event that members of staff experience a short or long-term disability, every effort is made to ensure that their employment with the Company continues and that appropriate training is arranged. It is the policy of the Company that the training, career development and promotion of individuals with disabilities should, as far as possible, be identical to that of other employees.

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

Kate Newhouse
Sanjay Jawa
Damien Longhurst

The director shown below has held office during the period of
1 January 2025 to 24 June 2025

Tim Barker

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
25 August 2026

And signed on behalf of the board by:
Name: Sanjay Jawa
Status: Director

# KOOTH GROUP LIMITED

## Profit And Loss Account

for the Period Ended 31 December 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 0 | 0
Cost of sales: | 0 | 0
Gross profit(or loss): | 0 | 0
Administrative expenses: | ( 7,828,885 ) | ( 6,889,656 )
Other operating income: | 14,520,011 | 19,433,232
Operating profit(or loss): | 6,691,126 | 12,543,576
Interest receivable and similar income: | 313,887 | 184,497
Profit(or loss) before tax: | 7,005,013 | 12,728,073
Tax: | ( 664,605 ) | ( 1,425,876 )
Profit(or loss) for the financial year: | 6,340,408 | 11,302,197

# KOOTH GROUP LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 8,405,778 | 10,124,286
Investments: | 4 | 1,002,968 | 340,780
Total fixed assets: |  | 9,408,746 | 10,465,066
Current assets
Debtors: | 5 | 489,002 | 181,012
Cash at bank and in hand: |  | 10,688,387 | 14,094,565
Total current assets: |  | 11,177,389 | 14,275,577
Creditors: amounts falling due within one year: | 6 | ( 14,937,517 ) | ( 25,432,433 )
Net current assets (liabilities): |  | (3,760,128) | (11,156,856)
Total assets less current liabilities: |  | 5,648,618 | ( 691,790)
Total net assets (liabilities): |  | 5,648,618 | (691,790)
Capital and reserves
Called up share capital: |  | 137 | 137
Share premium account: |  | 4,429 | 4,429
Other reserves: |  | 2,542,767 | 2,542,767
Profit and loss account: |  | 3,101,285 | (3,239,123 )
Total Shareholders' funds: |  | 5,648,618 | (691,790)

The notes form part of these financial statements

# KOOTH GROUP LIMITED

## Balance sheet statements

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

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

The directors acknowledge their 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.

This report was approved by the board of directors on 25 August 2026
and signed on behalf of the board by:

Name: Sanjay Jawa
Status: Director

The notes form part of these financial statements

# KOOTH GROUP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Intangible fixed assets amortisation policy

  Amortisation is charged on a straight line basis over the estimated useful life of three years.

# KOOTH GROUP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 4 | 4

# KOOTH GROUP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 January 2025 |  | 25,915,994 | 25,915,994
Additions |  | 4,322,439 | 4,322,439
Disposals |  |  |
Revaluations |  |  |
Transfers |  |  |
At 31 December 2025 |  | 30,238,433 | 30,238,433
Amortisation |  |  |
At 1 January 2025 |  | 15,791,708 | 15,791,708
Charge for year |  | 6,040,947 | 6,040,947
On disposals |  |  |
Other adjustments |  |  |
At 31 December 2025 |  | 21,832,655 | 21,832,655
Net book value |  |  |
At 31 December 2025 |  | 8,405,778 | 8,405,778
At 31 December 2024 |  | 10,124,286 | 10,124,286

# KOOTH GROUP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Fixed assets investments note

The US Soluna platform has a carrying value of £6.7m and a remaining amortisation period of between 1 and 3 years. The UK platform has a carrying value of £1.7m and a remaining amortisation period of between 1 and 3 years. The US Klassic platform was fully impaired in 2024 leading to a charge within administrative expenses of £0.3m.

# KOOTH GROUP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 489,002 | 181,012
Total | 489,002 | 181,012

# KOOTH GROUP LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors |  | 4,621
Taxation and social security | 267,620 | 20,081
Accruals and deferred income | 26,362 | 3,389
Other creditors | 14,643,535 | 25,404,342
Total | 14,937,517 | 25,432,433