Sorika Limited

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

Registered number: 13613413

		31 March 2026		30 September 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		524

			-		524
CURRENT ASSETS
Debtors	5	-		6,554
Cash at bank and in hand		-		2,131

		-		8,685
Creditors: Amounts Falling Due Within One Year	6	-		(9,101 )

NET CURRENT ASSETS (LIABILITIES)			-		(416 )

TOTAL ASSETS LESS CURRENT LIABILITIES			-		108

NET ASSETS			-		108

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(1 )		107

SHAREHOLDERS' FUNDS			-		108

Page 1

Page 2

Sorika Limited

Balance Sheet (continued)

As At 31 March 2026

For the period 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 Gareth McConnell

Director

16/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Sorika Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13613413 . The registered office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.

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.

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 Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Computer Equipment

20 % Straight line

2.4. Financial Instruments

The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Corporation 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2024: 1)

Page 3

Page 4

Sorika Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2024 to 31 March 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	1,310
Disposals	(1,310 )

As at 31 March 2026	-

Depreciation
As at 1 October 2024	786
Provided during the period	393
Disposals	(1,179 )

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 October 2024	524

5. Debtors

	31 March 2026	30 September 2024
	£	£
Due within one year
Prepayments and accrued income	-	84
Director's loan account	-	6,470

	-	6,554

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	30 September 2024
	£	£
Trade creditors	-	45
Corporation tax	-	4,352
Other creditors	-	4,237
Accruals and deferred income	-	467

	-	9,101

7. Share Capital

	31 March 2026	30 September 2024
	£	£
Allotted, Called up and fully paid	1	1

Page 4

Page 5

Sorika Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2024 to 31 March 2026

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Gareth McConnell	6,470	23,353	29,768	55	-

The above loan is unsecured and repayable on demand. Interest at the rate of 2.25% has been charged by the company on the loan. The loan was cleared and settled at the Year end of March 2026.

Page 5