REGISTERED NUMBER: 06662842 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Troika Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Miss M C Freyer

S M Noel

Miss E Rucki

SECRETARY:

Miss E Rucki

REGISTERED OFFICE:

Unit E

67-69 Digby Road

London

E9 6HX

REGISTERED NUMBER:

06662842 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Tangible assets

5

-

43,275

CURRENT ASSETS

Stocks

11,217

30,707

Debtors

6

419,645

146,574

Investments

7

50,226

48,754

Cash at bank and in hand

142,782

238,061

623,870

464,096

CREDITORS

Amounts falling due within one year

8

195,132

100,858

NET CURRENT ASSETS

428,738

363,238

TOTAL ASSETS LESS CURRENT LIABILITIES

428,738

406,513

PROVISIONS FOR LIABILITIES

-

6,714

NET ASSETS

428,738

399,799

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

428,735

399,796

SHAREHOLDERS' FUNDS

428,738

399,799

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 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 31 December 2025 and were signed on its behalf by:

Miss E Rucki - Director

1.	STATUTORY INFORMATION

Troika 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 (£).

Amounts are rounded to the nearest Pound Sterling.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents gross sales of artworks and consultancy fees, net of VAT.

Tangible fixed assets

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

Improvements to property

-

straight line over 3 years

Fixtures and fittings

-

straight line over 3 years

Computer equipment

-

straight line over 3 years

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

132,217

3,988

18,320

154,525

DEPRECIATION

At 1 April 2024

92,219

3,988

15,043

111,250

Charge for year

39,998

-

3,277

43,275

At 31 March 2025

132,217

3,988

18,320

154,525

NET BOOK VALUE

At 31 March 2025

-

-

-

-

At 31 March 2024

39,998

-

3,277

43,275

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

63,663

-

Other debtors

234,111

107,507

Accrued income

120,371

37,567

Prepayments

1,500

1,500

419,645

146,574

7.	CURRENT ASSET INVESTMENTS

31/3/25

31/3/24

£

£

Other

50,226

48,754

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

2

-

Taxation

48,965

44,917

Social security and other taxes

392

392

VAT

21,279

7,093

Other creditors

686

686

Directors' current accounts

48,167

41,536

Accrued expenses

75,641

6,234

195,132

100,858

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party. The directors jointly control the company by virtue of their shareholding.