Registration number: 07285436

Ekium UK Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3 to 6

Ekium UK Limited

Company Information

Director

O Jouven

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Auditor

Brebners Chartered Accountants & Statutory Auditor London W1D 5AR

Ekium UK Limited

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,216	496
Current assets
Debtors	6	80,246	99,128
Cash at bank and in hand		6,576	34,203
		86,822	133,331
Creditors: Amounts falling due within one year	7	(367,372)	(306,564)
Net current liabilities		(280,550)	(173,233)
Net liabilities		(279,334)	(172,737)
Capital and reserves
Called up share capital		10,000	10,000
Retained earnings		(289,334)	(182,737)
Shareholders' deficit		(279,334)	(172,737)

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 26 May 2026
 

.........................................

O Jouven

Director

Company registration number: 07285436

Ekium UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the provision of engineering services.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 28 May 2026 was Martin Widdowson, who signed for and on behalf of Brebners.

3	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a loss for the year ended 31 December 2025 and had net liabilities of £279,334 at that date.

The company is reliant upon support from its parent company to who an amount of £324,116 was due at 31
December 2025 and who have confirmed it will not call for repayment of the amount due until such time as the
company has adequate working capital and to provide further working capital if required.

On the basis of the above, the director believes that the company has adequate resources to continue in
operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern
basis in preparing the financial statements.

Ekium UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

4	Staff numbers

The average number of persons employed by the company during the year, was 4 (2024 - 3).

Ekium UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 January 2025	1,029	1,029
Additions	1,220	1,220
At 31 December 2025	2,249	2,249
Depreciation
At 1 January 2025	533	533
Charge for the year	500	500
At 31 December 2025	1,033	1,033
Carrying amount
At 31 December 2025	1,216	1,216
At 31 December 2024	496	496

Ekium UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

6

Debtors

	2025 £	2024 £
Trade debtors	57,190	70,814
Other debtors	23,056	28,314
	80,246	99,128

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	-	528
Amounts owed to group undertakings	324,116	261,064
Taxation and social security	11,385	16,143
Accruals and deferred income	30,858	27,519
Other creditors	1,013	1,310
	367,372	306,564