REGISTERED NUMBER: 11044487 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Ishka Global Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Agarwal

Ms P P Gupta

REGISTERED OFFICE:

DNS House

382 Kenton Road

Harrow, Middlesex

HA3 8DP

REGISTERED NUMBER:

11044487 (England and Wales)

AUDITORS:

Brayan and Spencer Associates Limited

56 Guildford Street

Chertsey

England

KT16 9BE

CURRENT ASSETS

Investments

4

232,817

232,230

Cash at bank

4,022

8,348

236,839

240,578

CREDITORS

Amounts falling due within one year

5

4,621

3,300

NET CURRENT ASSETS

232,218

237,278

TOTAL ASSETS LESS CURRENT LIABILITIES

232,218

237,278

CAPITAL AND RESERVES

Called up share capital

275,300

275,300

Retained earnings

(43,082

)

(38,022

)

232,218

237,278

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2025 and were signed on its behalf by:

S Agarwal - Director

1.	STATUTORY INFORMATION

Ishka Global 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Unlisted investments

232,817

232,230

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1

-

Other creditors

4,620

3,300

4,621

3,300

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Patanjali Sharma (Senior Statutory Auditor)

for and on behalf of Brayan and Spencer Associates Limited

7.	SUBSEQUENT EVENTS

After a prolonged delay in one of our film projects with Karnal LLC, Ishka Global Ltd. has decided to terminate its agreement with Karnal LLC effective 18 April 2025. In line with the agreement signed between both parties, we have successfully recouped our full investment of USD 350,000.

The company has no intention of reinvesting these funds into any new projects. As the sole purpose of Ishka Global Ltd. has been to invest in film production activities, and since the directors have confirmed they do not plan to pursue further involvement in this sector, and the voluntary liquidation process had already begun.