KOHALA HOLDINGS LTD


Director	CHARTER, William John


Registered Number	SC687439 (Scotland)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		52,319		52,319
			52,319		52,319
Creditors amounts falling due within one year	4	(850)		(9,399)
Net current assets (liabilities)			(850)		(9,399)
Total assets less current liabilities			51,469		42,920
Net assets			51,469		42,920
Capital and reserves
Called up share capital			200		200
Share premium			42,720		42,720
Profit and loss account			8,549		-
Shareholders' funds			51,469		42,920

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 October 2026, and are signed on its behalf by:

CHARTER, William John
Director
Registered Company No. SC687439

KOHALA HOLDINGS LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page. The principal activity of the company continued to be that of a holding company.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Fixed asset investments

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Amounts owed to related parties	-	8,549
Accrued liabilities and deferred income	850	850
Total	850	9,399

5.	Related party transactions
	As at 31 March 2026, a subsidiary company was owed £ nil (2025: £8,549) by Kohala Holdings Ltd. The amounts are unsecured, interest-free and repayable on demand.

6.	Controlling party
	The ultimate controlling party is Mr W J Charter by virtue of the shareholding in the company.