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Registered number: 07791981 SKRE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
SKRE LIMITED REGISTERED NUMBER: 07791981 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 37,500 |  | 40,000
Tangible assets | 5 |  | 20,000 |  | 24,000
|  |  | 57,500 |  | 64,000
Current assets |  |  |  |  |
Stocks |  | 47,800 |  | 54,000 |
Debtors: amounts falling due within one year | 6 | 10,661 |  | 10,661 |
Cash at bank and in hand | 7 | 19,039 |  | 8,370 |
|  | 77,500 |  | 73,031 |
Creditors: amounts falling due within one year | 8 | (108,197) |  | (110,679) |
Net current liabilities |  |  | (30,697) |  | (37,648)
Total assets less current liabilities |  |  | 26,803 |  | 26,352
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (3,800) |  | (5,320) |
|  |  | (3,800) |  | (5,320)
Net assets |  |  | 23,003 |  | 21,032
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 22,903 |  | 20,932
|  |  | 23,003 |  | 21,032
The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
SKRE LIMITED REGISTERED NUMBER: 07791981 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Shreenivas Arjun Posamolla
Director
Date: 13 March 2026
The notes on pages 4 to 9 form part of these financial statements. Page 2

|  | SKRE LIMITED |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2025
|  | Called up share capital | Profit and loss account | Total equity
|  | £ | £ | £
| At 1 October 2023 | 100 | 20,382 | 20,482
| Profit for the year | - | 550 | 550
| At 1 October 2024 | 100 | 20,932 | 21,032
| Profit for the year | - | 1,971 | 1,971
| At 30 September 2025 | 100 | 22,903 | 23,003
| The notes on pages 4 to 9 form part of these financial statements.
Page 3

SKRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
SKRE Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below: Registered number: 07791981 Registered office: 1 Long Lane, Croydon, England, CR0 7AR. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | 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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
SKRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and loss account over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
SKRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | 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 first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
SKRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Employees
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 43,900 | 16,185
|  | 43,900 | 16,185
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 October 2024 | 50,000
| At 30 September 2025 | 50,000
| Amortisation |
| At 1 October 2024 | 10,000
| Charge for the year on owned assets | 2,500
| At 30 September 2025 | 12,500
| Net book value |
| At 30 September 2025 | 37,500
| At 30 September 2024 | 40,000
Page 7
SKRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 October 2024 | 40,000
| At 30 September 2025 | 40,000
| Depreciation |
| At 1 October 2024 | 16,000
| Charge for the year on owned assets | 4,000
| At 30 September 2025 | 20,000
| Net book value |
| At 30 September 2025 | 20,000
| At 30 September 2024 | 24,000
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 10,661 | 10,661
|  | 10,661 | 10,661
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 19,039 | 8,370
|  | 19,039 | 8,370
Page 8
SKRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 24,636 | 30,964
| Trade creditors | 4,945 | 3,237
| Corporation tax | 1,631 | 1,654
| Other taxation and social security | 3,268 | 1,444
| Other creditors | 73,217 | 72,880
| Accruals and deferred income | 500 | 500
|  | 108,197 | 110,679
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (5,320)
| Charged to profit or loss | 1,520
| At end of year | (3,800)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (3,800) | (5,320)
|  | (3,800) | (5,320)
10. | Related party transactions
| At balance sheet date, there was loan owed to Mr S Posamolla, director and sole shareholder of the company, included in other creditors. This comprised of an opening balance of £72,879.02 and capital investment of £338 leaving year end balance of £73,218 owed to director. During the year, company paid remuneration of £7,200 (2024 - £7,200) to director
Page 9