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Company Registration No. 04092174 (England and Wales)
Skypath Limited Unaudited accounts for the year ended 31 March 2025
Skypath Limited Unaudited accounts Contents
Page
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Skypath Limited Company Information for the year ended 31 March 2025
Directors
Keyvan Nasehi Khatereh Nasehi
Company Number
04092174 (England and Wales)
Registered Office
C/O Power Accountax Limited, Mailbox 3, Solent Business Centre, 343 Millbrook Road West, Southampton SO15 0HW United Kingdom
Accountants
Caprica Online Limited C/O Power Accountax Limited, Mailbox 3, Solent Business Centre, 343 Millbrook Road West, Southampton SO15 0HW
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Skypath Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,766 
5,070 
Current assets
Debtors
117,007 
118,884 
Cash at bank and in hand
381,670 
459,615 
498,677 
578,499 
Creditors: amounts falling due within one year
230,860 
149,785 
Net current assets
729,537 
728,284 
Net assets
732,303 
733,354 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
732,301 
733,352 
Shareholders' funds
732,303 
733,354 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by
Khatereh Nasehi Director Company Registration No. 04092174
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Skypath Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Skypath Limited is a private company, limited by shares, registered in England and Wales, registration number 04092174. The registered office is C/O Power Accountax Limited,, Mailbox 3, Solent Business Centre,, 343 Millbrook Road West,, Southampton, SO15 0HW, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years
Computer equipment
3 years
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Skypath Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
14,905 
5,370 
31,838 
52,113 
At 31 March 2025
14,905 
5,370 
31,838 
52,113 
Depreciation
At 1 April 2024
14,715 
3,285 
29,043 
47,043 
Charge for the year
38 
1,020 
1,246 
2,304 
At 31 March 2025
14,753 
4,305 
30,289 
49,347 
Net book value
At 31 March 2025
152 
1,065 
1,549 
2,766 
At 31 March 2024
190 
2,085 
2,795 
5,070 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,717 
25,823 
Accrued income and prepayments
- 
1,746 
Other debtors
98,290 
91,315 
117,007 
118,884 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
16,728 
26,943 
Taxes and social security
48,176 
49,860 
Loans from directors
(301,636)
(226,588)
Accruals
5,872 
- 
(230,860)
(149,785)
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 2 Ordinary shares of £1 each of £1 each
2 
2 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Keyvan Nasehi
Directors loan
226,588 
75,048 
- 
301,636 
226,588 
75,048 
- 
301,636 
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Skypath Limited Notes to the Accounts for the year ended 31 March 2025
9
Average number of employees
During the year the average number of employees was 3 (2024: 4).
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