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Company registration number:
13576906
LOKI PROD LIMITED
Unaudited Financial Statements for the year ended
31 August 2025
LOKI PROD LIMITED
Officers and Professional Advisers
Year ended
31 August 2025

Directors | W Dos Reis Dias
| C Gobert (resigned 14 February 2025 )

Registered office | Office No. 25, 9.17, Capital Tower 91 Waterloo Road London SE1 8RT England

LOKI PROD LIMITED
Directors' Report
Year ended
31 August 2025
The directors present their report and the unaudited
financial statements
of the company for the year ended 31 August 2025.

## Directors

The directors who served the company during the year were as follows:

W Dos Reis Dias |
C Gobert | (resigned 14 February 2025 )

## Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
22 May 2026
and signed on behalf of the board by:

W Dos Reis Dias
Director

LOKI PROD LIMITED
Statement of Financial Position
31 August 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Investments | 5 | 1,003 |  | 1,003 |
Current assets |  |  |  |  |
Cash at bank and in hand |  | 10 |  | 10 |
Creditors: amounts falling due within one year | 6 | (1,205 | ) | (1,205 | )
Net current liabilities |  | (1,195 | ) | (1,195 | )
Total assets less current liabilities |  | (192 | ) | (192 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 10 |  | 10 |
Profit and loss account |  | (202 | ) | (202 | )
Shareholders deficit |  | (192 | ) | (192 | )

For the 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 year in question in accordance with section 476;
- The directors acknowledge 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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
22 May 2026
, and are signed on behalf of the board by:

W Dos Reis Dias
Director

Company registration number:
13576906
LOKI PROD LIMITED
Notes to the Financial Statements
Year ended
31 August 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Office No. 25, 9.17, Capital Tower
,
91 Waterloo Road
,
London
,
SE1 8RT
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## 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.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

## 5 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost |  |
At 1 September 2024 | 1,003 |
At 31 August 2025 | 1,003 |
Impairment |  |
At 1 September 2024 and 31 August 2025 | - |
Carrying amount |  |
At 31 August 2025 | 1,003 |
At 31 August 2024 | 1,003 |

## 6 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 1,205 |  | 1,205 |