REGISTERED NUMBER: 13595036 (England and Wales)

Financial Statements

for the Year Ended 31st December 2025

for

HALKIN VIRTUAL OFFICES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

M J Kingshott

J M Kingshott

J R Matthews

REGISTERED OFFICE:

10 Lower Thames Street

London

EC3R 6AF

REGISTERED NUMBER:

13595036 (England and Wales)

AUDITORS:

TC Group

Statutory Auditor

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

CURRENT ASSETS

Debtors

4

34,634

7,637

Cash at bank

1,620

9,483

36,254

17,120

CREDITORS

Amounts falling due within one year

5

15,642

17,118

NET CURRENT ASSETS

20,612

2

TOTAL ASSETS LESS CURRENT LIABILITIES

20,612

2

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

20,611

1

20,612

2

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th June 2026 and were signed on its behalf by:

M J Kingshott - Director

1.	STATUTORY INFORMATION

Halkin Virtual Offices Limited 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.

The financial statements have been prepared in sterling, the functional currency of the company, and monetary amounts in these financial statements have been rounded to the nearest £.

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.

The directors consider all current assets to be stated at their recoverable amounts with no impairments necessary.

The continuing financial and operational support of the parent company will allow the company to be able to meet its liabilities as they fall due for a period of at least 12 months from the date the financial statements were authorised for issue. Accordingly, the directors are satisfied that the financial statements should be prepared on the going concern basis.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Items of income are recognised and included in the accounts when all of the following criteria are met:

a)

The company has entitlement to the funds;

b)

Any performance conditions attached to the items of income have been met or are fully within the control of the company and

c)

There is sufficient certainty that receipt of the income is considered probable and measured reliably.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on

notice of not more than 24 hours.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

6,712

3,433

Amounts owed by group undertakings

16,830

-

Other debtors

310

310

VAT

-

2,997

Prepayments and accrued income

10,782

897

34,634

7,637

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

3,616

3,064

Amounts owed to group undertakings

-

6,704

VAT

58

-

Other creditors

1,270

-

Accruals and deferred income

10,698

7,350

15,642

17,118

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

8.	ULTIMATE CONTROLLING PARTY

The parent of the smallest group for which consolidated accounts are drawn up of which this company is a member is Halkin Management Company Limited, a company registered in England and Wales, whose registered address is 4th Floor, 10 Lower Thames Street, London, EC3R 6AF.

At the balance sheet date, in the view of the directors there is no overall controlling party.