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REGISTERED NUMBER: 07656996 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

LOKE LTD

| LOKE LTD (REGISTERED NUMBER: 07656996) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| LOKE LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | M S Henderson

| REGISTERED OFFICE: | 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| REGISTERED NUMBER: | 07656996 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Hove) Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| LOKE LTD (REGISTERED NUMBER: 07656996) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 1,671 |  | 745 |  |

Investments | 4 | 73 |  | 79 |  |

1,744 |  | 824 |  |

CURRENT ASSETS

Stocks | 5 | 28,235 |  | 19,691 |  |

Debtors | 6 | 6,941 |  | 147,455 |  |

Cash at bank | 334,756 |  | 393,913 |  |

369,932 |  | 561,059 |  |

CREDITORS

Amounts falling due within one year | 7 | 13,879 |  | 162,693 |  |

NET CURRENT ASSETS | 356,053 |  | 398,366 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 357,797 |  | 399,190 |  |

PROVISIONS FOR LIABILITIES | 418 |  | 186 |  |

NET ASSETS | 357,379 |  | 399,004 |  |

CAPITAL AND RESERVES

Called up share capital | 6 |  | 2 |  |

Retained earnings | 357,373 |  | 399,002 |  |

SHAREHOLDERS' FUNDS | 357,379 |  | 399,004 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| LOKE LTD (REGISTERED NUMBER: 07656996) |

BALANCE SHEET - continued

30 JUNE 2025

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 director and authorised for issue on 12 November 2025 and were signed by:

M S Henderson - Director

| LOKE LTD (REGISTERED NUMBER: 07656996) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

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

| 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 taxation is provided in full on timing differences which represent a liability at the balance sheet date, at rates expected to apply when they crystallise based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements. Deferred tax assets and liabilities are not discounted.

| 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| LOKE LTD (REGISTERED NUMBER: 07656996) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 271 |  | 696 |  | 8,842 |  | 9,809 |  |

| Additions | - |  | - |  | 1,747 |  | 1,747 |  |

| Disposals | - |  | - |  | (2,907 | ) | (2,907 | ) |

| At 30 June 2025 | 271 |  | 696 |  | 7,682 |  | 8,649 |  |

| DEPRECIATION

| At 1 July 2024 | 271 |  | 696 |  | 8,097 |  | 9,064 |  |

| Charge for year | - |  | - |  | 821 |  | 821 |  |

| Eliminated on disposal | - |  | - |  | (2,907 | ) | (2,907 | ) |

| At 30 June 2025 | 271 |  | 696 |  | 6,011 |  | 6,978 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | - |  | 1,671 |  | 1,671 |  |

| At 30 June 2024 | - |  | - |  | 745 |  | 745 |  |

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakin

£ |

| COST OR VALUATION

| At 1 July 2024 | 79 |  |

| Revaluations | (6 | ) |

| At 30 June 2025 | 73 |  |

| NET BOOK VALUE

| At 30 June 2025 | 73 |  |

| At 30 June 2024 | 79 |  |

| Cost or valuation at 30 June 2025 is represented by:

| Shares in

| group

| undertakin

£ |

| Valuation in 2023 | 6 |  |

| Valuation in 2025 | (6 | ) |

| Cost | 73 |  |

73 |  |

| LOKE LTD (REGISTERED NUMBER: 07656996) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 28,235 |  | 19,691 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,244 |  | 52,575 |  |

| Amounts owed by group undertakings | - |  | 83,449 |  |

| Other debtors | 178 |  | 64 |  |

| Directors' current accounts | 4 |  | 10,000 |  |

| Accruals | 1,515 |  | 1,367 |  |

6,941 |  | 147,455 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to associates | 2,232 |  | 2,232 |  |

| Tax | 2,483 |  | 63,702 |  |

| Social security and other taxes | 1,021 |  | 2,096 |  |

| VAT | 1,540 |  | 83,168 |  |

| Other creditors | 4,532 |  | 9,633 |  |

| Accrued expenses | 2,071 |  | 1,862 |  |

13,879 |  | 162,693 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| During the year, Mr Henderson repaid his loan from the company. As at 30 June 2025, there was no balance owed (2024: £10,000 owed to the company). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

| During the year, the company paid Mr Henderson rent amounting to £1,939 (2024: £2,315) as a result of utilising office space within his home.

9. | RELATED PARTY DISCLOSURES

| Loketech Limited

| A company in which Mr and Mrs Henderson are shareholders

| During the period, there was no movement on the loan with the related party.

2025 | 2024 |

£ | £ |

| Amount due to related party at the balance sheet date | 2,232 |  | 2,232 |  |

| LOKE LTD (REGISTERED NUMBER: 07656996) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | RELATED PARTY DISCLOSURES - continued

| Loke LLC

| A wholly owned subsidiary company.

| During the period, net intercompany loans of £83,449 were received from the related party.

| During the period, costs were transferred with a mark-up from Loke Limited to Loke LLC to the value of £156,281.

2025 | 2024 |

£ | £ |

| Amount due from related party at the balance sheet date | - |  | 83,449 |  |

| Loke IP Holdings Limited

| A company in which Mr and Mrs Henderson are shareholders

| During the period, Loke Limited paid a leasing fee to Loke IP Holdings Limited for Copyright usage to the value of £80,000.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr M Henderson & Mrs T Henderson.

| This was by virtue of their 100% holding of the issued share capital.