Silverfin false false 31/12/2025 05/09/2024 31/12/2025 Dr S Ahmadzadeh 05/09/2024 04 June 2026 The company was incorporated on 5 September 2024 and commenced trading on XXX
The principal activity of the company is that of a group holding company. 15938671 2025-12-31 15938671 bus:Director1 2025-12-31 15938671 core:CurrentFinancialInstruments 2025-12-31 15938671 core:ShareCapital 2025-12-31 15938671 core:RetainedEarningsAccumulatedLosses 2025-12-31 15938671 core:AdditionsToInvestments 2025-12-31 15938671 core:CostValuation 2025-12-31 15938671 bus:OrdinaryShareClass1 2025-12-31 15938671 2024-09-05 2025-12-31 15938671 bus:FilletedAccounts 2024-09-05 2025-12-31 15938671 bus:SmallEntities 2024-09-05 2025-12-31 15938671 bus:AuditExemptWithAccountantsReport 2024-09-05 2025-12-31 15938671 bus:PrivateLimitedCompanyLtd 2024-09-05 2025-12-31 15938671 bus:Director1 2024-09-05 2025-12-31 15938671 bus:OrdinaryShareClass1 2024-09-05 2025-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 15938671 (England and Wales)

# AKX GROUP LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 05 SEPTEMBER 2024 TO 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

AKX GROUP LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 05 SEPTEMBER 2024 TO 31 DECEMBER 2025

Contents

AKX GROUP LTD

## BALANCE SHEET

AS AT 31 DECEMBER 2025
AKX GROUP LTD

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

| Note | 31.12.2025
|  | £
Fixed assets |  |
Investments | 3 | 300
|  | 300
Current assets |  |
Debtors | 4 | 601,320
Cash at bank and in hand |  | 94,148
|  | 695,468
Creditors: amounts falling due within one year | 5 | ( 716,896)
Net current liabilities |  | (21,428)
Total assets less current liabilities |  | (21,128)
Net liabilities |  | ( 21,128)
Capital and reserves |  |
Called-up share capital | 6 | 400
Profit and loss account |  | ( 21,528 )
Total shareholders' deficit |  | ( 21,128)

For the financial period ending 31 December 2025 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 financial period in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of AKX Group Ltd (registered number: 15938671) were approved and authorised for issue by the Director on 04 June 2026. They were signed on its behalf by:

Dr S Ahmadzadeh Director |

AKX GROUP LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 05 SEPTEMBER 2024 TO 31 DECEMBER 2025
AKX GROUP LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 05 SEPTEMBER 2024 TO 31 DECEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

AKX Group Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 167-169 Great Portland Street, London, W1W 5PF, United Kingdom.
The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Taxation

Current tax
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.

##### Leases

The Company as lessee
Rentals under operating leases and other similar arrangements are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Fixed asset investments

Investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairments losses. The Investments are assessed for impairment at each reporting date, and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefit from its activities.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include other debtors and cash and bank balances and amounts owed by fellow group undertakings, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including other creditors, 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 payments discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| Period from 05.09.2024 to 31.12.2025
| Number
Monthly average number of persons employed by the Company during the period, including the director | 1

#### 3. Fixed asset investments

Investments in subsidiaries

| 31.12.2025
| £
Cost |
At 05 September 2024 | 0
Additions | 300
At 31 December 2025 | 300
Carrying value at 31 December 2025 | 300

#### 4. Debtors

| 31.12.2025
| £
Amounts owed by Group undertakings | 601,320

At the period end the company was owed £601,300 from AKX Enterprises Ltd. This amount is interest free, repayable on demand and is shown within other debtors.
At the period end the company was owed £20 from AKX Technologies Ltd. This amount is interest free, repayable on demand and is shown within other debtors.

#### 5. Creditors: amounts falling due within one year

| 31.12.2025
| £
Other creditors | 716,896

At the period end the company owed £706,645 to the director. This amount is interest free, repayable on demand and is shown within other creditors.

#### 6. Called-up share capital

| 31.12.2025
| £
Allotted, called-up and fully-paid |
4,000,000 Ordinary shares of £ 0.0001 each | 400

During the year 4,000,000 Ordinary shares of £0.0001 each were issued.

#### 7. Financial commitments

Other financial commitments

| 31.12.2025
| £
Total future minimum lease payments under operating leases | 26,400

#### 8. Related party transactions

During the period the company incurred rental charges of £8,101 payable to the director. At the year end £8,101 was outstanding.