REGISTERED NUMBER: 12114246 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 September 2025

for

Investeka Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Ms Z Anzum Karim

D M Keys

REGISTERED OFFICE:

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

REGISTERED NUMBER:

12114246 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Tangible assets

4

-

800

Investment property

5

-

240,000

-

240,800

CURRENT ASSETS

Cash at bank

103,303

21,542

CREDITORS

Amounts falling due within one year

6

(40,504

)

(63,828

)

NET CURRENT ASSETS/(LIABILITIES)

62,799

(42,286

)

TOTAL ASSETS LESS CURRENT LIABILITIES

62,799

198,514

CREDITORS

Amounts falling due after more than one year

7

-

(124,745

)

PROVISIONS FOR LIABILITIES

-

(13,237

)

NET ASSETS

62,799

60,532

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

62,789

60,522

62,799

60,532

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

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

The directors acknowledge their 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.

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 21 November 2025 and were signed on its behalf by:

D M Keys - Director

Ms Z Anzum Karim - Director

1.	STATUTORY INFORMATION

Investeka Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The accounting period was extended for operational reasons. As a result, the comparative amounts presented in the financial statements (including the notes) are not entirely comparable.

Turnover

Turnover represents amounts receivable for rental income.

Tangible fixed assets

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

Computer equipment

-

33.33% on cost

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 30 September 2025

2,398

DEPRECIATION

At 1 April 2024

1,598

Charge for period

800

At 30 September 2025

2,398

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2024

800

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

240,000

Disposals

(240,000

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2024

240,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

14,017

610

Amounts due to

connected company

-

38,700

Directors' current accounts

23,666

23,198

Accrued expenses

2,821

1,320

40,504

63,828

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more 5 yrs non-inst

-

124,745

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

124,745

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

-

124,745

The mortgage lenders have a floating charge over the property and underlying assets of the company. The charges have now been satisfied.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 September 2025 and the year ended 31 March 2024:

2025

2024

£

£

D M Keys

Balance outstanding at start of period

(903

)

(591

)

Amounts repaid

(468

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(1,371

)

(903

)

Ms Z Anzum Karim

Balance outstanding at start of period

(22,295

)

(22,295

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(22,295

)

(22,295

)

The above loans are unsecured, interest free and repayable on demand.