Company No: 15435407 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.01.2026		31.01.2025
		£		£
Fixed assets
Intangible assets	3	2,786		2,736
Tangible assets	4	1,403		1,871
		4,189		4,607
Current assets
Debtors	5	25,990		26,693
Cash at bank and in hand		5,849		11,106
		31,839		37,799
Creditors: amounts falling due within one year	6	( 15,268)		( 20,434)
Net current assets		16,571		17,365
Total assets less current liabilities		20,760		21,972
Provision for liabilities	7	( 311)		( 390)
Net assets		20,449		21,582
Capital and reserves
Called-up share capital		1		1
Profit and loss account		20,448		21,581
Total shareholder's funds		20,449		21,582

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of CaroKahn Ltd (registered number: 15435407) were approved and authorised for issue by the Director. They were signed on its behalf by:

Gerald West Director

19 October 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

CaroKahn Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the reporting date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the reporting date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Finance costs

Finance costs are charged to the Income Statement over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Statement of Financial Position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Year ended 31.01.2026		Period from 23.01.2024 to 31.01.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		2

3. Intangible assets

	Trademarks, patents and licences		Total
	£		£
Cost
At 01 February 2025	2,920		2,920
Additions	370		370
At 31 January 2026	3,290		3,290
Accumulated amortisation
At 01 February 2025	184		184
Charge for the financial year	320		320
At 31 January 2026	504		504
Net book value
At 31 January 2026	2,786		2,786
At 31 January 2025	2,736		2,736

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 February 2025	2,175		2,175
At 31 January 2026	2,175		2,175
Accumulated depreciation
At 01 February 2025	304		304
Charge for the financial year	468		468
At 31 January 2026	772		772
Net book value
At 31 January 2026	1,403		1,403
At 31 January 2025	1,871		1,871

5. Debtors

	31.01.2026		31.01.2025
	£		£
Trade debtors	17,045		26,624
VAT recoverable	607		32
Corporation tax	79		0
Other debtors	8,259		37
	25,990		26,693

6. Creditors: amounts falling due within one year

	31.01.2026		31.01.2025
	£		£
Bank loans	8,636		0
Trade creditors	1,848		0
Amounts owed to director	1,900		10,066
Accruals	2,285		3,370
Taxation and social security	0		6,998
Other creditors	599		0
	15,268		20,434

There are no amounts included above in respect of which any security has been given by the small entity.

7. Provision for liabilities

	Deferred taxation		Total
	£		£
At 01 February 2025	390		390
Credited to the Income Statement	( 79)		( 79)
At 31 January 2026	311		311

Deferred tax

	31.01.2026		31.01.2025
	£		£
Accelerated capital allowances	301		( 23)
Other timing differences	10		413
Provision for deferred tax	311		390

8. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £3,209 (2025 - £1,639). There were £257 (2025 - £nil) contributions payable to the fund at the balance sheet date.