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