Company No: 13749409 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	V Mehta
	K Tiwari-Mehta

REGISTERED OFFICE	23 Heathfield Gardens
	Chiswick
	London
	W4 4JU
	United Kingdom

COMPANY NUMBER

13749409 (England and Wales)

ACCOUNTANT	S&W Partners (South East) Limited
	Brockbourne House
	77 Mount Ephraim
	Royal Tunbridge Wells
	TN4 8BS

	Note	2025		2024
		£		£
Fixed assets
Investments	3	93,405		61,554
		93,405		61,554
Current assets
Debtors	4	7,566		7,566
		7,566		7,566
Creditors: amounts falling due within one year	5	( 98,956)		( 61,140)
Net current liabilities		(91,390)		(53,574)
Total assets less current liabilities		2,015		7,980
Provision for liabilities	6	( 2,537)		( 2,920)
Net (liabilities)/assets		( 522)		5,060
Capital and reserves
Called-up share capital	7	600		600
Profit and loss account		( 1,122 )		4,460
Total shareholders' (deficit)/funds		( 522)		5,060

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Viki Capital Limited (registered number: 13749409) were approved and authorised for issue by the Board of Directors on 30 December 2025. They were signed on its behalf by:

V Mehta Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Viki Capital Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 23 Heathfield Gardens, Chiswick, London, W4 4JU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Viki Capital Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	100
At 31 March 2025	100
Carrying value at 31 March 2025	100
Carrying value at 31 March 2024	100

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	61,454		61,454
Additions	35,946		35,946
Movement in fair value	( 4,095)		( 4,095)
At 31 March 2025	93,305		93,305
Carrying value at 31 March 2025	93,305		93,305
Carrying value at 31 March 2024	61,454		61,454

The original cost of investment is €102,707 (2024: €60,000).

4. Debtors

	2025		2024
	£		£
Other debtors	7,566		7,566

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Accruals	3,320		1,450
Other creditors	95,636		59,690
	98,956		61,140

6. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 2,920)		( 1,362)
Credited/(charged) to the Profit and Loss Account	383		( 1,558)
At the end of financial year	( 2,537)		( 2,920)

The deferred taxation balance is made up as follows:

	2025		2024
	£		£
Origination and reversal of timing differences	( 2,920)		( 2,920)
	( 2,537)		( 2,920)

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
200 E ordinary shares of £ 1.00 each	200		200
100 D ordinary shares of £ 1.00 each	100		100
100 C ordinary shares of £ 1.00 each	100		100
100 B ordinary shares of £ 1.00 each	100		100
100 A ordinary shares of £ 1.00 each	100		100
	600		600

8. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Directors Loan Account - interest free and repayable on demand	95,636		56,243

During the year expenses of £35,946 (2024: £21,246) were paid by the director on behalf of the company. At the end of the year £95,636 (2024: £56,243) was outstanding. The balance is interest free and payable on demand.

9. Ultimate controlling party

The ultimate controlling party is Viral Mehta by way of their 100% shareholding.