REGISTERED NUMBER: 08563593 (England and Wales)

Kocat Limited

Trading as

Bisse Patisserie & Cafe

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Ms B Tuna

REGISTERED OFFICE:

239-241 Kennington Lane

London

SE11 5QU

REGISTERED NUMBER:

08563593 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kocat Limited for the year ended 31 March 2026 which comprise the Abridged Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Kocat Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kocat Limited and state those matters that we have agreed to state to the director of Kocat Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kocat Limited and its director for our work or for this report.

It is your duty to ensure that Kocat Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kocat Limited. You consider that Kocat Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kocat Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

7 October 2026

FIXED ASSETS

Intangible assets

5

-

-

Property, plant and equipment

6

40,986

46,934

40,986

46,934

CURRENT ASSETS

Inventories

7

7,751

5,006

Debtors

8

17,507

21,160

Cash at bank and in hand

7,862

8,333

33,120

34,499

CREDITORS

Amounts falling due within one year

9

132,478

142,359

NET CURRENT LIABILITIES

(99,358

)

(107,860

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(58,372

)

(60,926

)

CREDITORS

Amounts falling due after more than one year

10

(13,667

)

(27,613

)

PROVISIONS FOR LIABILITIES

12

(5,756

)

(6,399

)

NET LIABILITIES

(77,795

)

(94,938

)

CAPITAL AND RESERVES

Called up share capital

13

100

100

Retained earnings

14

(77,895

)

(95,038

)

SHAREHOLDERS' FUNDS

(77,795

)

(94,938

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 7 October 2026 and were signed by:

Ms B Tuna - Director

1.	STATUTORY INFORMATION

Kocat 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Turnover is recognised when the customers take delivery of the goods and is generated from the ordinary activities of the business.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

straight line over the life of the lease

Improvements to property

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

10% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less any additional costs to sell.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

4,999

AMORTISATION

At 1 April 2025

and 31 March 2026

4,999

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

6.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 April 2025

4,417

41,052

131,209

Additions

-

-

-

At 31 March 2026

4,417

41,052

131,209

DEPRECIATION

At 1 April 2025

3,188

35,257

109,740

Charge for year

282

1,159

4,294

At 31 March 2026

3,470

36,416

114,034

NET BOOK VALUE

At 31 March 2026

947

4,636

17,175

At 31 March 2025

1,229

5,795

21,469

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

123,972

1,385

302,035

Additions

4,240

-

4,240

At 31 March 2026

128,212

1,385

306,275

DEPRECIATION

At 1 April 2025

106,639

277

255,101

Charge for year

4,315

138

10,188

At 31 March 2026

110,954

415

265,289

NET BOOK VALUE

At 31 March 2026

17,258

970

40,986

At 31 March 2025

17,333

1,108

46,934

7.	INVENTORIES

2026

2025

£

£

Stocks

7,751

5,006

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,104

786

Other debtors

16,403

20,374

17,507

21,160

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,334

9,780

Trade creditors

11,250

14,193

Taxation and social security

338

739

Other creditors

117,556

117,647

132,478

142,359

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,553

Other creditors

13,667

24,060

13,667

27,613

Amounts falling due in more than five years:

Repayable by instalments

Youlend Loan

13,667

24,060

11.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

39,175

40,896

Between one and five years

134,669

154,669

In more than five years

102,700

121,875

276,544

317,440

12.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

5,756

6,399

Deferred

tax

£

Balance at 1 April 2025

6,399

Credit to Income Statement during year

(643

)

Balance at 31 March 2026

5,756

**

BALANCE ABOVE AT END OF YEAR RE DEFERRED TAX ON CLIENT SCREEN OF

6,399

DOES NOT AGREE TO CURRENT YEAR TOTAL OF ACCOUNTS PER TB

5,756

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - BALANCE SHEET ITEMS - PROVISIONS FOR LIABILITIES - MOVEMENT IN PROVISIONS ETC

Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

14.

RESERVES

Retained

earnings

£

At 1 April 2025

(95,038

)

Profit for the year

17,143

At 31 March 2026

(77,895

)

15.	RELATED PARTY DISCLOSURES

Transactions with member of key management personnel:

On the balance sheet date, the company owes £78,365.55 (2025: £95,295).

An interest free loan is payable on demand and presented within the creditors' note.