REGISTERED NUMBER: 15358780 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Kotec Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Kotecha

L Kotecha

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

LE1 3RW

REGISTERED NUMBER:

15358780 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Investments

4

279,205

255,047

Investment property

5

161,530

161,530

440,735

416,577

CURRENT ASSETS

Cash at bank

7,364

6,453

CREDITORS

Amounts falling due within one year

6

(414,181

)

(415,306

)

NET CURRENT LIABILITIES

(406,817

)

(408,853

)

TOTAL ASSETS LESS CURRENT LIABILITIES

33,918

7,724

PROVISIONS FOR LIABILITIES

(7,055

)

(1,176

)

NET ASSETS

26,863

6,548

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

21,167

3,529

Retained earnings

5,596

2,919

26,863

6,548

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

S Kotecha - Director

1.	STATUTORY INFORMATION

Kotec Investments 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is included at fair value. Gains are recognised in the statement of income and retained earnings. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. The gains on investment properties are transferred to the non-distributable fair value reserve.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Fixed asset investment

Fixed asset investments are measured at market value, any aggregate surplus arising from changes in market value are included in the profit and loss account for the period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

255,047

Additions

52,408

Disposals

(51,767

)

Revaluations

23,517

At 31 December 2025

279,205

NET BOOK VALUE

At 31 December 2025

279,205

At 31 December 2024

255,047

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2025

23,517

Valuation in 2024

4,705

Cost

250,983

279,205

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

161,530

NET BOOK VALUE

At 31 December 2025

161,530

At 31 December 2024

161,530

The investment property is valued by the directors on an annual basis.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

302

-

Taxation and social security

697

685

Other creditors

413,182

414,621

414,181

415,306

Other creditors includes accruals and deferred income of £1,440 (2024: £1,440).