Kontramarka Ltd - Accounts

Kontramarka Ltd
Statement of Financial Position
As at 31 December 2025

	2025		2024
	£	£	£	£
Fixed assets		768		0
Current assets	230,793		43,613
Prepayments and accrued income	0		199
Creditors: amount falling due within one year	(259,897)		(79,024)
Net current assets		(29,104)		(35,212)
Total assets less current liabilities		(28,336)		(35,212)
Net assets		(28,336)		(35,212)


Capital and reserves		(28,336)		(35,212)

NOTES TO THE ACCOUNTS

General Information

Kontramarka Ltd is a private company, limited by shares, registered in England and Wales, registration number 14531621, registration address 167-169 Great Portland Street,, Fifth Floor, London, England, W1W 5PF.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

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

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

3 Years Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 January 2025	-	-
Additions	1,082	1,082
Disposals	-	-
At 31 December 2025	1,082	1,082
Depreciation
At 01 January 2025	-	-
Charge for year	314	314
On disposals	-	-
At 31 December 2025	314	314
Net book values
Closing balance as at 31 December 2025	768	768
Opening balance as at 01 January 2025	-	-

3.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

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

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 15 September 2026 and were signed by:

--------------------------------
Oleksandr Poriadchenko
Director