Kubesim Limited

(Registration number: 14202782)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	153,333	173,333
Current assets
Debtors	5	100	100
Creditors: Amounts falling due within one year	6	(218,833)	(218,833)
Net current liabilities		(218,733)	(218,733)
Net liabilities		(65,400)	(45,400)
Capital and reserves
Called up share capital	7	100	100
Profit and loss account		(65,500)	(45,500)
Total equity		(65,400)	(45,400)

Kubesim Limited

(Registration number: 14202782)
Balance Sheet as at 31 December 2025

For the financial year ending 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the director on 19 September 2026
 

.........................................

A Martin
Director

Kubesim Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
483 Green Lanes
London
N13 4BS
England

2	Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

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

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The accounts have been prepared on a going concern basis. The group have indicated their willingness to continue to support the company and accordingly the accounts have been prepared on the basis that the company is a going concern.

Intangible fixed assets

Intellectual property is recognised at fair value at the acquisition date.

Intellectual property has a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Intellectual property	Straight line over 10 years

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Kubesim Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4	Intangible fixed assets

	Intellectual property  £
Cost
At 1 January 2025	200,000
At 31 December 2025	200,000
Amortisation
At 1 January 2025	26,667
Amortisation charge	20,000
At 31 December 2025	46,667
Carrying amount
At 31 December 2025	153,333
At 31 December 2024	173,333

Kubesim Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Debtors: amounts falling due within one year

	2025 £	2024 £
Amounts owed by group undertakings	100	100
	100	100

6

Creditors

	2025 £	2024 £
Amounts falling due within one year
Amounts owed to group undertakings	218,833	218,833

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Related party transactions

FRS 102 does not require disclosure of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly-owned by such a member.

9	Parent and ultimate parent undertaking

The company's immediate parent company is ControlPlane Labs Limited, incorporated in England and Wales.

The ultimate controlling party is A Martin by virtue of his interest in ControlPlane Group Limited, incorporated in England and Wales.