Logiska Limited - Accounts

Logiska Limited
Director's Report
For the year ended 31 October 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 October 2025

Director

The director who served the company throughout the year was as follows:

Michael Matson

Statement of director's responsibilities

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board.

----------------------------------
Michael Matson
Director

Date approved: 27 April 2026

Registered Number: 08748361 Logiska Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	44,249	5,162
		44,249	5,162
Current assets
Debtors	4	58,526	52,865
Cash at bank and in hand		262,030	425,446
		320,556	478,311
Creditors: amount falling due within one year	5	(4,675)	(41,530)
Net current assets		315,881	436,781

Total assets less current liabilities		360,130	441,943
Net assets		360,130	441,943

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		360,129	441,942
Shareholders' funds		360,130	441,943

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 27 April 2026 and were signed by:

-------------------------------
Michael Matson
Director

Logiska Limited
Statement of Changes in Equity
For the year ended 31 October 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 November 2023	1	364,524	364,525
Profit for the year		107,418	107,418
Total comprehensive income for the year	-	107,418	107,418
Dividends		(30,000)	(30,000)
Total investments by and distributions to owners	-	(30,000)	(30,000)
At 31 October 2024	1	441,942	441,943
At 01 November 2024	1	441,942	441,943
Profit for the year		(41,813)	(41,813)
Total comprehensive income for the year	-	(41,813)	(41,813)
Dividends		(40,000)	(40,000)
Total investments by and distributions to owners	-	(40,000)	(40,000)
At 31 October 2025	1	360,129	360,130

Logiska Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Logiska Limited is a private company, limited by shares, registered in England and Wales, registration number 08748361, registration address 7 Cherry Holt Avenue, Heaton Mersey, Stockport, SK4 3PT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is
calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Reducing Balance
Commercial Vehicles	20% Reducing Balance
Fixtures and Fittings	20% Straight Line
Computer Equipment	33.3% Straight Line

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Motor Vehicles	Commercial Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 November 2024	-	22,491	-	2,172	24,663
Additions	49,701	-	616	-	50,317
Disposals	-	-	-	-	-
At 31 October 2025	49,701	22,491	616	2,172	74,980
Depreciation
At 01 November 2024	-	17,774	-	1,728	19,502
Charge for year	9,940	944	123	222	11,229
On disposals	-	-	-	-	-
At 31 October 2025	9,940	18,718	123	1,950	30,731
Net book values
Closing balance as at 31 October 2025	39,761	3,773	493	222	44,249
Opening balance as at 01 November 2024	-	4,717	-	445	5,162

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	16,357	35,773
Prepayments & Accrued Income	11,009	13,977
Corporation Tax	27,523	-
PAYE & Social Security	-	534
Directors' Current Accounts	3,637	2,581
	58,526	52,865

Creditors: amount falling due within one year

	2025 £	2024 £
Bank Loans & Overdrafts	-	-
Corporation Tax	-	33,958
PAYE & Social Security	38	-
Accrued Expenses	1,729	1,619
VAT	2,908	5,953
	4,675	41,530

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

7.	Transactions with Directors Dividends of £40,000 (2024: £30,000) were paid to the director during the year. The balance owed from the director at the year end was £3,637 (2024: £2,581). This amount was repaid within 9 months of the year end and no interest was charged.

8.	Controlling Party The Company is controlled by the Director who owns 100% of the share capital.

Registered Number: 08748361
England and Wales
LOGISKA LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025