Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2024-06-01 2 true true No description of principal activity 2 false 12009462 2024-06-01 2025-05-31 12009462 2023-06-01 2024-05-31 12009462 2025-05-31 12009462 2024-05-31 12009462 c:Director1 2024-06-01 2025-05-31 12009462 c:Director2 2024-06-01 2025-05-31 12009462 d:CurrentFinancialInstruments 2025-05-31 12009462 d:CurrentFinancialInstruments 2024-05-31 12009462 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 12009462 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 12009462 d:ShareCapital 2025-05-31 12009462 d:ShareCapital 2024-05-31 12009462 d:RetainedEarningsAccumulatedLosses 2025-05-31 12009462 d:RetainedEarningsAccumulatedLosses 2024-05-31 12009462 c:FRS102 2024-06-01 2025-05-31 12009462 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12009462 c:FullAccounts 2024-06-01 2025-05-31 12009462 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12009462 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 12009462 EKOI LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
EKOI LTD REGISTERED NUMBER: 12009462 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Current assets |  |  |  |  |
Stocks | 4 | - |  | 266,936 |
Debtors: amounts falling due within one year | 5 | 2,860 |  | - |
Cash at bank and in hand |  | 313 |  | 1,851 |
|  | 3,173 |  | 268,787 |
Creditors: amounts falling due within one year | 6 | (2,250) |  | (268,805) |
Net current assets/(liabilities) |  |  | 923 |  | (18)
Total assets less current liabilities |  |  | 923 |  | (18)
Net assets/(liabilities) |  |  | 923 |  | (18)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 921 |  | (20)
|  |  | 923 |  | (18)
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EKOI LTD REGISTERED NUMBER: 12009462 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 February 2026.
A R A Blick | J D B Blick
Director | Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
EKOI LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Ekoi Ltd is a private company limited by shares and registered in England & Wales. The registered office address is 6 Artillery Passage, Bishopsgate, London, E1 7LJ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Currency
The company's functional and presentational currency is GBP.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover comprises rental income generated from its property stock.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a unit cost basis. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 3
EKOI LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  |  | 2 | 2
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Properties held for resale | - | 266,936
|  | - | 266,936
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
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EKOI LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 5.Debtors (continued)
| Other debtors | 2,860 | -
|  | 2,860 | -
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 450 | -
| Other creditors | - | 267,005
| Accruals | 1,800 | 1,800
|  | 2,250 | 268,805
7. | Related party transactions
| At the financial year end, the directors owed the company £2,860 (2024; £267,005 creditor). No interest is charged. During the year, the directors were paid dividends totalling £1,000.
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