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REGISTERED NUMBER: 12938134 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| DEKA GLOBAL LIMITED |

DEKA GLOBAL LIMITED (REGISTERED NUMBER: 12938134)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

DEKA GLOBAL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | N Epiphaniou

| REGISTERED OFFICE: | 4th Floor Tuition House

| 27-37 St George's Road

| Wimbledon

| London

| SW19 4EU

| REGISTERED NUMBER: | 12938134 (England and Wales)

| ACCOUNTANTS: | Hartley Fowler LLP

| Chartered Accountants

| 4th Floor Tuition House

| 27-37 St George's Road

| Wimbledon

| London

| SW19 4EU

DEKA GLOBAL LIMITED (REGISTERED NUMBER: 12938134)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 205 |  | 428 |  |

Investment property | 5 | 350,000 |  | 345,904 |  |

350,205 |  | 346,332 |  |

CURRENT ASSETS

Cash at bank | 1,802 |  | 978 |  |

CREDITORS

Amounts falling due within one year | 6 | 412,660 |  | 144,436 |  |

NET CURRENT LIABILITIES | (410,858 | ) | (143,458 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (60,653 | ) | 202,874 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (252,847 | ) |

PROVISIONS FOR LIABILITIES | (1,024 | ) | - |  |

NET LIABILITIES | (61,677 | ) | (49,973 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (61,777 | ) | (50,073 | ) |

(61,677 | ) | (49,973 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 4 December 2025 and were signed by:

N Epiphaniou - Director

DEKA GLOBAL LIMITED (REGISTERED NUMBER: 12938134)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| DEKA Global Limited 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.

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 as modified by the revaluation of certain assets.

| Going concern

| Due to the ongoing support of the company's principal shareholder, who is also the director, the director believes that it is appropriate to prepare the financial statements on the going concern basis, which assumes that the company will continue in operational existence for the forseeable future.

| If the company were unable to continue in operational existence for the forseeable future, adjustments would be necessary to reduce the balance sheet value of assets to their recoverable amounts, and to provide for further liabilities that might arise, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 etc | - | 25% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Investment property is carried at fair value determined annually by the director and derived from current market rents, transactions and yields for comparable property in the surrounding area. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. No depreciation is provided.

| 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 tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

DEKA GLOBAL LIMITED (REGISTERED NUMBER: 12938134)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 893 |  |

| DEPRECIATION

| At 1 April 2024 | 465 |  |

| Charge for year | 223 |  |

| At 31 March 2025 | 688 |  |

| NET BOOK VALUE

| At 31 March 2025 | 205 |  |

| At 31 March 2024 | 428 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 345,904 |  |

| Revaluations | 4,096 |  |

| At 31 March 2025 | 350,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 350,000 |  |

| At 31 March 2024 | 345,904 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2025 | 4,096 |  |

| Cost | 345,904 |  |

350,000 |  |

| Investment properties are included in the financial statements at the director, Mr Epiphaniou's, best estimate of their open market value as at the balance sheet date, based on their experience of the trade and locality.

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 252,847 |  | - |  |

| Other creditors | 159,813 |  | 144,436 |  |

412,660 |  | 144,436 |  |

DEKA GLOBAL LIMITED (REGISTERED NUMBER: 12938134)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 252,847 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | - |  | 252,847 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 252,847 |  | 252,847 |  |

| The bank loan is secured by way of a legal charge over the company.

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed £73,808 (2024: £56,201) to the director. The balance is unsecured, has no repayment terms and bears no interest.