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Company registration number: 08346578
My Kayhan Limited
Unaudited filleted financial statements
31 January 2026
My Kayhan Limited
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
My Kayhan Limited
Directors and other information

| Director | Mrs Nazenin Moshiri
| Company number | 08346578
| Registered office | 10 New Square
|  | Lincolns Inn
|  | London
|  | WC2A 3QG
| Accountant | Reza Samii
|  | 19 Cornerways
|  | 1 Daylesford Avenue
|  | London
|  | SW15 5QP

| Bankers | HSBC
|  | The Peak
|  | 333 Vauxhall Bridge Road
|  | Victoria
|  | London SW1V 1EJ
| Solicitors | Payne Hicks Beach
|  | 10 New Square
|  | Lincolns Inn
|  | London
|  | WC2A 3QG

My Kayhan Limited
Chartered accountant's report to the director on the preparation of the
unaudited statutory financial statements of My Kayhan Limited
Year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of My Kayhan Limited for the year ended 31 January 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
My work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
Reza Samii
Chartered Accountant
19 Cornerways
1 Daylesford Avenue
London
SW15 5QP
13 April 2026
My Kayhan Limited
Statement of financial position
31 January 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 6 | 80,866 |  |  |  | 90,975 |  |
Tangible assets |  | 7 | 2,719 |  |  |  | 2,065 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 83,585 |  |  |  | 93,040
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 8 | 2,293 |  |  |  | 5,086 |  |
Cash at bank and in hand |  |  | 3,695 |  |  |  | 536 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 5,988 |  |  |  | 5,622 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 9 | ( 4,885,256) |  |  |  | ( 4,411,685) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 4,879,268) |  |  |  | ( 4,406,063)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 4,795,683) |  |  |  | ( 4,313,023)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 4,795,683) |  |  |  | ( 4,313,023)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | ( 4,795,684) |  |  |  | ( 4,313,024)
|  |  |  |  | _______ |  |  |  | _______
Shareholders deficit |  |  |  |  | ( 4,795,683) |  |  |  | ( 4,313,023)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 January 2026 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 financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 13 April 2026 , and are signed on behalf of the board by:
Mrs Nazenin Moshiri
Director
Company registration number: 08346578
My Kayhan Limited
Notes to the financial statements
Year ended 31 January 2026
1. General information
The company is a private company limited by shares, registered in UK. The address of the registered office is My Kayhan Ltd, 10 New Square, Lincolns Inn, London, WC2A 3QG.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill | - | is written off in equal annual instalments over estimated useful economic life of 20 years.

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 25 % | straight line
| Computer Equipment | - | 25 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
5. Tax on loss
Reconciliation of tax expense
The tax assessed on the loss for the year is higher than (2025: higher than) the standard rate of corporation tax in the UK of 19.00 % (2025: 19.00%).

|  |  | 2026 | 2025
|  |  | £ | £
| Loss before taxation |  | ( 482,660) | ( 491,092)
|  |  | _______ | _______
| Loss multiplied by rate of tax |  | ( 91,705) | ( 93,307)
| Effect of capital allowances and depreciation |  | ( 124) | 316
| Unrelieved tax losses |  | 91,829 | 92,991
|  |  | _______ | _______
| Tax on loss |  | - | -

6. Intangible assets

|  | Goodwill | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 February 2025 and 31 January 2026 | 202,174 | 202,174 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 February 2025 | 111,199 | 111,199 |  |  |  |
| Charge for the year | 10,109 | 10,109 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 January 2026 | 121,308 | 121,308 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 January 2026 | 80,866 | 80,866 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 January 2025 | 90,975 | 90,975 |  |  |  |
|  | _______ | _______ |  |  |  |

Goodwill represents purchases of publishing rights, third party licenses, consents and permissions to use or exploit the Title.
7. Tangible assets

|  | Computer Equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 February 2025 | 14,605 | 14,605 |  |  |  |  |
| Additions | 2,297 | 2,297 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 January 2026 | 16,902 | 16,902 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 February 2025 | 12,540 | 12,540 |  |  |  |  |
| Charge for the year | 1,643 | 1,643 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 January 2026 | 14,183 | 14,183 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 January 2026 | 2,719 | 2,719 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 January 2025 | 2,065 | 2,065 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

8. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Other debtors |  | 2,293 | 5,086
|  |  | _______ | _______

9. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Other creditors |  | 4,885,256 | 4,411,685
|  |  | _______ | _______

Director's loan is unsecured, interest free and repayable on demand.
10. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2026 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mrs Nazenin Moshiri | ( 4,401,485) | ( 479,771) | ( 4,881,256) |  |  |
|  | _______ | _______ | _______ |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mrs Nazenin Moshiri | ( 3,933,231) | ( 468,254) | ( 4,401,485) |  |  |
|  | _______ | _______ | _______ |  |  |

11. Related party transactions
During the year Mrs N Moshiri, the sole director, lent the company a sum of £479,771 making her total advance to the company as at year end amount to £4,881,256.
12. Controlling party
The company was controlled throughout the current and previous period by its sole director / shareholder.
13. Going concern
Financial Statements have been prepared on going concern basis as the creditors falling due within one year, have expressed their willingness, until sufficient income is generated by the company, to continue with their existing level of financial support to enable the company to operate as a going concern.