REGISTERED NUMBER: 05845549 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2026

for

AKTIS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Diamantis

Mrs P Basia

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

05845549 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Tangible assets

4

4,815

1,420

Investments

5

6

2

4,821

1,422

CURRENT ASSETS

Debtors

6

22,730

19,852

Cash at bank

26,817

15,937

49,547

35,789

CREDITORS

Amounts falling due within one year

7

30,427

17,475

NET CURRENT ASSETS

19,120

18,314

TOTAL ASSETS LESS CURRENT LIABILITIES

23,941

19,736

CREDITORS

Amounts falling due after more than one year

8

(10,219

)

(13,637

)

PROVISIONS FOR LIABILITIES

9

(1,204

)

(355

)

NET ASSETS

12,518

5,744

CAPITAL AND RESERVES

Called up share capital

21

21

Retained earnings

12,497

5,723

SHAREHOLDERS' FUNDS

12,518

5,744

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 16 May 2026 and were signed on its behalf by:

Mrs P Basia - Director

T Diamantis - Director

1.	STATUTORY INFORMATION

AKTIS Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied exclusive of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 6 April 2025

280

4,410

4,690

Additions

-

7,045

7,045

Disposals

-

(4,410

)

(4,410

)

At 5 April 2026

280

7,045

7,325

DEPRECIATION

At 6 April 2025

140

3,130

3,270

Charge for year

45

2,325

2,370

Eliminated on disposal

-

(3,130

)

(3,130

)

At 5 April 2026

185

2,325

2,510

NET BOOK VALUE

At 5 April 2026

95

4,720

4,815

At 5 April 2025

140

1,280

1,420

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 6 April 2025

2

Additions

4

At 5 April 2026

6

NET BOOK VALUE

At 5 April 2026

6

At 5 April 2025

2

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

7,001

-

Other debtors

3,734

3,626

VAT

123

9

Prepayments

2,182

2,793

13,040

6,428

2026

2025

£

£

Amounts falling due after more than one year:

Other debtors - more than 1 yr

9,690

13,424

Aggregate amounts

22,730

19,852

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,667

3,582

Tax

25,081

11,709

Directors' loan accounts

479

984

Accrued expenses

1,200

1,200

30,427

17,475

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

3,759

3,054

Bank loans - 2-5 years

6,460

10,583

10,219

13,637

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

1,204

355

Deferred

tax

£

Balance at 6 April 2025

355

Accelerated capital allowance

849

Balance at 5 April 2026

1,204

10.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as both directors have equal shareholding in the company.