REGISTERED NUMBER: 08474096 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

KOLA CAPITAL SERVICES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

A Motlokhov

REGISTERED OFFICE:

5th Floor

Palladium House

1-4 Argyll Street

London

W1F 7TA

REGISTERED NUMBER:

08474096 (England and Wales)

CREDITORS

Amounts falling due within one year

5

(167,363

)

(167,363

)

NET CURRENT LIABILITIES

(167,363

)

(167,363

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(167,363

)

(167,363

)

CAPITAL AND RESERVES

Called up share capital

6

1,294,196

1,294,196

Retained earnings

(1,461,559

)

(1,461,559

)

SHAREHOLDERS' FUNDS

(167,363

)

(167,363

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2026 and were signed by:

A Motlokhov - Director

1.	STATUTORY INFORMATION

Kola Capital Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The company was dormant throughout the year.

Investments

Investments held as fixed assets are shown at cost less provision for permanent diminution of value.

Financial instruments

Basic financial assets

Other debtors, amounts owed by related undertakings, cash and bank balances are initially recognised at transaction price and subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period basic financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Basic financial assets are derecognised when (a) the contractual rights to the cash flows from the assets expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Basic financial liabilities

Trade creditors and accruals are initially recognised at transaction price and subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities are derecognised when the contractual obligation is discharged, cancelled or expired.

Equity instruments

The ordinary share capital of the company is classified as equity and recorded at fair value of the cash or other resources received or receivable, net of direct costs of issuing the equity instruments.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts due to related parties

167,363

162,283

Accruals and deferred income

-

5,080

167,363

167,363

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1,294,196

Ordinary

£1

1,294,196

1,294,196

7.	RELATED PARTY DISCLOSURES

Kola Capital LLP

Under common control

The balance owed at the period end in relation to the above was £167,363 (2024 £162,283) and this amount is unsecured, interest free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A Motlokhov.