Company No: 13765039 (England and Wales)

Contents

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

DIRECTORS	Mr P A Field
	Mr A Nagwaney

REGISTERED OFFICE	32 Launceston Place
	London
	W8 5RN
	United Kingdom

COMPANY NUMBER

13765039 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	Onslow House
	Onslow Street
	Guildford
	GU1 4TL

	Note	2025		2024
		£		£
Fixed assets
Investments	3	833,100		833,090
		833,100		833,090
Current assets
Debtors	4	2,130,466		2,043,928
Cash at bank and in hand		110,016		90,912
		2,240,482		2,134,840
Creditors: amounts falling due within one year	5	( 1,221,056)		( 1,441,980)
Net current assets		1,019,426		692,860
Total assets less current liabilities		1,852,526		1,525,950
Net assets		1,852,526		1,525,950
Capital and reserves
Called-up share capital		100		100
Undistributable reserve		833,000		833,000
Profit and loss account		1,019,426		692,850
Total shareholders' funds		1,852,526		1,525,950

For the financial year ending 31 August 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 Akira Investments Limited (registered number: 13765039) were approved and authorised for issue by the Board of Directors on 21 April 2026. They were signed on its behalf by:

Mr A Nagwaney 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

Akira Investments 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 32 Launceston Place, London, W8 5RN, 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 Akira Investments Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

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.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

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 September 2024	833,090
Additions	10
At 31 August 2025	833,100
Carrying value at 31 August 2025	833,100
Carrying value at 31 August 2024	833,090

4. Debtors

	2025		2024
	£		£
Amounts owed by related parties	2,130,466		2,043,928

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to related parties	0		22,520
Amounts owed to directors	1,216,436		1,416,435
Accruals	4,620		3,025
	1,221,056		1,441,980

6. Related party transactions

At the year end, included within long term creditors, there were loans totaling £1,216,436 (2024: £1,416,435) owed to the directors. Repayments totalling £199,999 (2024: £490,000) were made during the year. The loans are interest free and repayable on demand.

At the year end, included within other creditors, there were amounts of £nil (2024: £22,500) owed to a company which is related due to a common director. Repayments totalling £22,500 (2024: £116,690) were made during the year.

At the year end, included within other debtors, there were amounts of £2,130,466 (2024: £2,043,928) owed from companies which are related due to a common director & shareholder. Payments totalling £86,538 (2024: Repayments of £298,199) were made during the year. The loan is interest free and repayable on demand.

The company has taken advantage of the exemption from disclosing transactions with other wholly owned group companies.