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# EKUITAS PLC

## Company Registration Number:
14101527 (England and Wales)

## Unaudited statutory accounts for the year ended 31 May 2025

## Period of accounts

## Start date: 1 June 2024

## End date: 31 May 2025

# EKUITAS PLC

## Contents of the Financial Statements

for the Period Ended 31 May 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |

# EKUITAS PLC

Directors' report period ended 31 May 2025

The directors present their report with the financial statements of the company for the period ended 31 May 2025

Directors

The directors shown below have held office during the whole of the period from
1 June 2024 to 31 May 2025

Rashid Ahmed KHAN
Muhammad Asif NAEEM

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
28 October 2025

And signed on behalf of the board by:
Name: Rashid Ahmed KHAN
Status: Director

# EKUITAS PLC

## Balance sheet

As at 31 May 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 1,250,000 | 1,250,000
Investments: | 4 | 1,237,653 | 1,987,653
Total fixed assets: |  | 2,487,653 | 3,237,653
Current assets
Debtors: | 5 | 200,000 | 150,000
Cash at bank and in hand: |  | 7,000 | 25,650
Total current assets: |  | 207,000 | 175,650
Net current assets (liabilities): |  | 207,000 | 175,650
Total assets less current liabilities: |  | 2,694,653 | 3,413,303
Creditors: amounts falling due after more than one year: | 6 | ( 1,384,653 ) | ( 2,103,303 )
Total net assets (liabilities): |  | 1,310,000 | 1,310,000
Capital and reserves
Called up share capital: |  | 60,000 | 60,000
Other reserves: |  | 1,250,000 | 1,250,000
Total Shareholders' funds: |  | 1,310,000 | 1,310,000

The notes form part of these financial statements

# EKUITAS PLC

## Balance sheet statements

For the year ending 31 May 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 28 October 2025
and signed on behalf of the board by:

Name: Rashid Ahmed KHAN
Status: Director

The notes form part of these financial statements

# EKUITAS PLC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Intangible fixed assets amortisation policy

  Value of the Licensing for S.L. Benfica Football Academy and Other Licensing in South Asia

  Valuation information and policy

  All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

# EKUITAS PLC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# EKUITAS PLC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 June 2024 |  | 1,250,000 | 1,250,000
Additions |  |  |
Disposals |  |  |
Revaluations |  |  |
Transfers |  |  |
At 31 May 2025 |  | 1,250,000 | 1,250,000
Amortisation |  |  |
At 1 June 2024 |  | 0 | 0
Charge for year |  |  |
On disposals |  |  |
Other adjustments |  |  |
At 31 May 2025 |  | 0 | 0
Net book value |  |  |
At 31 May 2025 |  | 1,250,000 | 1,250,000
At 31 May 2024 |  | 1,250,000 | 1,250,000

# EKUITAS PLC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 4. Fixed assets investments note

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

# EKUITAS PLC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 200,000 | 150,000
Total | 200,000 | 150,000

# EKUITAS PLC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 6. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 1,384,653 | 2,103,303
Total | 1,384,653 | 2,103,303