KENTKART INTERNATIONAL LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC397483

		2025		2024
	Notes	$	$	$	$
FIXED ASSETS
Investments	4		267,122		115,266

			267,122		115,266
CURRENT ASSETS
Debtors	5	1,055,644		755,520
Investments	6	3,166,430		3,122,334
Cash at bank and in hand		450,063		446,787

		4,672,137		4,324,641
Creditors: Amounts Falling Due Within One Year	7	(1,532,217 )		(1,399,541 )

NET CURRENT ASSETS (LIABILITIES)			3,139,920		2,925,100

TOTAL ASSETS LESS CURRENT LIABILITIES			3,407,042		3,040,366

NET ASSETS ATTRIBUTABLE TO MEMBERS			3,407,042		3,040,366

REPRESENTED BY:
Equity
Members' other interests
Other reserves		3,407,042		3,040,366

			3,407,042		3,040,366

TOTAL MEMBERS' INTEREST
Members' other interests			3,407,042		3,040,366

			3,407,042		3,040,366

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KENTKART INTERNATIONAL LLP

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

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

The financial statements were approved by the members on 25 August 2026 and were signed on their behalf by:

Mr Ahmet Basmaci

Designated Member

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

KENTKART INTERNATIONAL LLP is a limited liability partnership, incorporated in England & Wales, registered number OC397483 . The Registered Office is 3rd Floor Norvin House , 45-55 Commercial Street, London, E1 6BD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in US dollar which is the functional currency of the LLP.

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. Financial Instruments

The limited liability partnership has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the limited liability partnership's statement of financial position when the limited liability partnership becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into US dollars at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into US dollars at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

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

4. Investments

	Unlisted
	$
Cost or Valuation
As at 1 January 2025	115,266
Additions	241,356
Disposals	(89,500 )

As at 31 December 2025	267,122

...CONTINUED

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KENTKART INTERNATIONAL LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	267,122

As at 1 January 2025	115,266

5. Debtors

	2025	2024
	$	$
Due within one year
Trade debtors	755,520	755,520
Other debtors	300,124	-

	1,055,644	755,520

6. Current Asset Investments

	2025	2024
	$	$
Unlisted investments	2,959,659	2,922,413
Short term deposits	206,771	199,921

	3,166,430	3,122,334

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	$	$
Trade creditors	896,733	766,734
Other borrowings	633,868	631,248
Accruals and deferred income	1,616	1,559

	1,532,217	1,399,541

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