Company No: 09906043 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025		31.12.2023
		£		£
Current assets
Debtors	3	111		166
Cash at bank and in hand		1		1,576
		112		1,742
Creditors: amounts falling due within one year	4	( 1,108)		( 6,065)
Net current liabilities		(996)		(4,323)
Total assets less current liabilities		(996)		(4,323)
Net liabilities		( 996)		( 4,323)
Capital and reserves
Called-up share capital	5	100		100
Profit and loss account		( 1,096 )		( 4,423 )
Total shareholder's deficit		( 996)		( 4,323)

For the financial period ending 31 March 2025 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 period 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 Profit and Loss Account has not been delivered.

The financial statements of Clikon Limited (registered number: 09906043) were approved and authorised for issue by the Director on 19 September 2025. They were signed on its behalf by:

M Ahluwalia Director

1. Accounting policies

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

General information and basis of accounting

Clikon Limited (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 C/O Mcbrides Accountants Llp Nexus House, 2 Cray Road, Sidcup, DA14 5DA, England, 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 functional currency of Clikon Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Going concern

Due to continued support from the director and related companies, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Reporting period length

These financial statements are reporting the period from 1 January 2024 - 31 March 2025, a 15 month period (2023: 12 month period).

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Taxation

Current tax
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Impairment of assets

Financial assets are assessed for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

Trade and other debtors

Trade and other debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment, except where the effect of discounting would be immaterial. In such cases debtors are stated at transaction price less impairment losses. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the transaction.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade and other creditors

Trade and other creditors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, except where the effect of discounting would be immaterial. In such cases creditors are stated at transaction price.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

All financial instruments are recognised initially at fair value plus transaction costs. Thereafter financial instruments are stated at amortised cost using the effective interest rate method (less impairment where appropriate) unless the effect of discounting would be immaterial in which case they are stated at cost (less impairment where appropriate). The exception to this are those financial instruments where it is a requirement to continue recording them at fair value through profit and loss.

2. Employees

	Period from 01.01.2024 to 31.03.2025		Year ended 31.12.2023
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	1		1

3. Debtors

	31.03.2025		31.12.2023
	£		£
Other debtors	111		166

4. Creditors: amounts falling due within one year

	31.03.2025		31.12.2023
	£		£
Trade creditors	0		3,989
Other creditors	1,108		2,076
	1,108		6,065

5. Called-up share capital

	31.03.2025		31.12.2023
	£		£
Allotted, called-up and fully-paid
100 £1 ordinary shares of £ 1.00 each	100		100

6. Related party transactions

Transactions with owners holding a participating interest in the entity

	31.03.2025		31.12.2023
	£		£
Amounts payable to related party	0		1,050