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Registered number: 15386978
Aokca Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Aokca Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Aokca Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 15386978

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 992 |  | 1,702
|  |  | 992 |  | 1,702
CURRENT ASSETS
Debtors | 5 | 25,223 |  | 13,811 |
Cash at bank and in hand |  | 8,694 |  | 9,187 |
|  | 33,917 |  | 22,998 |
Creditors: Amounts Falling Due Within One Year | 6 | (26,429 ) |  | (23,448 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,488 |  | (450 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,480 |  | 1,252
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (200 ) |  | (300 )
NET ASSETS |  |  | 8,280 |  | 952
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 8,180 |  | 852
SHAREHOLDERS' FUNDS |  |  | 8,280 |  | 952

Page 1
Page 2
Aokca Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr A Kent Director
13/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Aokca Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Aokca Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15386978 . The registered office is 2 Halls Cottages, Snow Hill, Crawley Down, West Sussex, RH10 3EB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 33% straight line
Computer Equipment | 33% straight line

2.4. Financial Instruments
The company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS 102 to all of its financial instruments.
Basic financial assets
Basic financial assets, including trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.
Basic financial liabilities
Basic financial liabilities, including trade and other payables, 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 receipts discounted at a market rate of interest.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Page 3
Page 4
Aokca Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include deposits held at call with banks.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 1)
2 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 334 | 1,928 | 2,262
Additions | - | 150 | 150
Disposals | (56 ) | (171 ) | (227 )
As at 31 March 2026 | 278 | 1,907 | 2,185
Depreciation
As at 1 April 2025 | 31 | 529 | 560
Provided during the period | 100 | 630 | 730
Disposals | (15 ) | (82 ) | (97 )
As at 31 March 2026 | 116 | 1,077 | 1,193
Net Book Value
As at 31 March 2026 | 162 | 830 | 992
As at 1 April 2025 | 303 | 1,399 | 1,702

Page 4
Page 5
Aokca Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,384 |  | 9,879
Other debtors | 9,839 |  | 3,932
| 25,223 |  | 13,811

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,091 |  | 1,068
Other creditors | - |  | 13,226
Taxation and social security | 25,338 |  | 9,154
| 26,429 |  | 23,448

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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