Silverfin false false 31/12/2025 01/01/2025 31/12/2025 Mr T Evans 08/04/2011 Mrs C Evans 08/04/2011 Mr D Evans 01/01/2018 Mr B R Evans 01/01/2018 03 July 2026 The principal activity of the limited liability partnership continued to be that of the supply of puncture prevention products, puncture repair fluids and ancillary items. OC363642 2025-12-31 OC363642 bus:Director1 2025-12-31 OC363642 bus:Director2 2025-12-31 OC363642 bus:Director3 2025-12-31 OC363642 bus:Director4 2025-12-31 OC363642 2024-12-31 OC363642 core:CurrentFinancialInstruments 2025-12-31 OC363642 core:CurrentFinancialInstruments 2024-12-31 OC363642 core:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 OC363642 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 OC363642 core:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 OC363642 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-12-31 OC363642 core:LandBuildings 2024-12-31 OC363642 core:LeaseholdImprovements 2024-12-31 OC363642 core:PlantMachinery 2024-12-31 OC363642 core:Vehicles 2024-12-31 OC363642 core:FurnitureFittings 2024-12-31 OC363642 core:OfficeEquipment 2024-12-31 OC363642 core:ComputerEquipment 2024-12-31 OC363642 core:LandBuildings 2025-12-31 OC363642 core:LeaseholdImprovements 2025-12-31 OC363642 core:PlantMachinery 2025-12-31 OC363642 core:Vehicles 2025-12-31 OC363642 core:FurnitureFittings 2025-12-31 OC363642 core:OfficeEquipment 2025-12-31 OC363642 core:ComputerEquipment 2025-12-31 OC363642 2025-01-01 2025-12-31 OC363642 bus:FilletedAccounts 2025-01-01 2025-12-31 OC363642 bus:SmallEntities 2025-01-01 2025-12-31 OC363642 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 OC363642 bus:LimitedLiabilityPartnershipLLP 2025-01-01 2025-12-31 OC363642 bus:Director1 2025-01-01 2025-12-31 OC363642 bus:Director2 2025-01-01 2025-12-31 OC363642 bus:Director3 2025-01-01 2025-12-31 OC363642 bus:Director4 2025-01-01 2025-12-31 OC363642 core:PatentsTrademarksLicencesConcessionsSimilar core:TopRangeValue 2025-01-01 2025-12-31 OC363642 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill core:TopRangeValue 2025-01-01 2025-12-31 OC363642 core:LandBuildings core:TopRangeValue 2025-01-01 2025-12-31 OC363642 core:LeaseholdImprovements core:TopRangeValue 2025-01-01 2025-12-31 OC363642 core:PlantMachinery core:TopRangeValue 2025-01-01 2025-12-31 OC363642 core:Vehicles core:TopRangeValue 2025-01-01 2025-12-31 OC363642 core:FurnitureFittings core:TopRangeValue 2025-01-01 2025-12-31 OC363642 core:OfficeEquipment core:TopRangeValue 2025-01-01 2025-12-31 OC363642 core:ComputerEquipment core:TopRangeValue 2025-01-01 2025-12-31 OC363642 2024-01-01 2024-12-31 OC363642 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 OC363642 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 OC363642 core:LandBuildings 2025-01-01 2025-12-31 OC363642 core:LeaseholdImprovements 2025-01-01 2025-12-31 OC363642 core:PlantMachinery 2025-01-01 2025-12-31 OC363642 core:Vehicles 2025-01-01 2025-12-31 OC363642 core:FurnitureFittings 2025-01-01 2025-12-31 OC363642 core:OfficeEquipment 2025-01-01 2025-12-31 OC363642 core:ComputerEquipment 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Company No: OC363642 (England and Wales)

# OKO GLOBAL LLP

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

OKO GLOBAL LLP

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

OKO GLOBAL LLP

## LIMITED LIABILITY PARTNERSHIP INFORMATION

For the financial year ended 31 December 2025
OKO GLOBAL LLP

## LIMITED LIABILITY PARTNERSHIP INFORMATION (continued)

For the financial year ended 31 December 2025

Designated members | Mr T Evans
| Mrs C Evans
| Mr D Evans
| Mr B R Evans

Registered office | 2nd Floor
| 168 Shoreditch High Street
| London
| E1 6RA
| United Kingdom

Registered number | OC363642 (England and Wales)

Accountant | Kreston Reeves LLP
| 2nd Floor
| 168 Shoreditch High Street
| London
| E1 6RA

OKO GLOBAL LLP

## BALANCE SHEET

As at 31 December 2025
OKO GLOBAL LLP

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 59,389 |  | 21,210
Tangible assets | 4 | 358,009 |  | 112,547
|  | 417,398 |  | 133,757
Current assets |  |  |  |
Stocks |  | 301,812 |  | 254,146
Debtors | 5 | 244,939 |  | 286,484
Cash at bank and in hand |  | 159,164 |  | 678,066
|  | 705,915 |  | 1,218,696
Creditors: amounts falling due within one year | 6 | ( 485,945) |  | ( 346,702)
Net current assets |  | 219,970 |  | 871,994
Total assets less current liabilities |  | 637,368 |  | 1,005,751
Net assets attributable to members |  | 637,368 |  | 1,005,751
Represented by |  |  |  |
Loans and other debts due to members within one year |  |  |  |
Other amounts |  | 637,368 |  | 1,005,750
|  | 637,368 |  | 1,005,750
Members' other interests |  |  |  |
Other reserves |  | 0 |  | 1
|  | 0 |  | 1
|  | 637,368 |  | 1,005,751
Total members' interests |  |  |  |
Loans and other debts due to members |  | 637,368 |  | 1,005,750
Members' other interests |  | 0 |  | 1
|  | 637,368 |  | 1,005,751

For the financial year ending 31 December 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

- The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, 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 LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of OKO Global LLP (registered number: OC363642) were approved and authorised for issue by the members on 03 July 2026. They were signed on its behalf by:

Mr B R Evans Designated member |

OKO GLOBAL LLP

## RECONCILIATION OF MEMBERS' INTERESTS

For the financial year ended 31 December 2025
OKO GLOBAL LLP

## RECONCILIATION OF MEMBERS' INTERESTS (continued)

For the financial year ended 31 December 2025

| EQUITY Members' other interests | DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
--- | --- | --- | ---
| Members' capital (classified as equity) | Other reserves | Total | Other amounts | Total
| £ | £ | £ | £ | £
Amounts due to members |  |  |  | 1,136,451 |
Balance at 01 January 2024 | 0 | 0 | 0 | 1,136,451 | 1,136,451
Profit for the financial year available for discretionary division among members | 0 | 127,261 | 127,261 | 0 | 127,261
Members' interest after profit for the financial year | 0 | 127,261 | 127,261 | 1,136,451 | 1,263,712
Division of profit | 0 | (127,260) | (127,260) | 127,260 | 0
Drawings | 0 | 0 | 0 | (257,961) | (257,961)
Amounts due to members |  |  |  | 1,005,750 |
Balance at 31 December 2024 | 0 | 1 | 1 | 1,005,750 | 1,005,751
Loss for the financial year available for discretionary division among members | 0 | (211,111) | (211,111) | 0 | (211,111)
Members' interest after loss for the financial year | 0 | (211,110) | (211,110) | 1,005,750 | 794,640
Division of loss | 0 | 211,110 | 211,110 | (211,110) | 0
Drawings | 0 | 0 | 0 | (157,272) | (157,272)
Rounding | 0 | 0 | 0 | 0 | 0
Amounts due to members |  |  |  | 637,368 |
Balance at 31 December 2025 | 0 | 0 | 0 | 637,368 | 637,368

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests

OKO GLOBAL LLP

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
OKO GLOBAL LLP

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

OKO Global LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is 2nd Floor, 168 Shoreditch High Street, London, E1 6RA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, 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 Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).
The financial statements are presented in pounds sterling which is the functional currency of the LLP and rounded to the nearest £.

##### Going concern

The members have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The members have a reasonable expectation that the LLP 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.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences | 10 years straight line
Website costs | 6 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 25 years straight line
Leasehold improvements | 10 years straight line
Plant and machinery | 6 years straight line
Vehicles | 6 years straight line
Fixtures and fittings | 6 years straight line
Office equipment | 6 years straight line
Computer equipment | 6 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the LLP during the year | 0 |  | 0

#### 3. Intangible assets

| Trademarks, patents and licences |  | Website costs |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 81,493 |  | 0 |  | 81,493
Additions | 9,148 |  | 38,586 |  | 47,734
At 31 December 2025 | 90,641 |  | 38,586 |  | 129,227
Accumulated amortisation |  |  |  |  |
At 01 January 2025 | 60,283 |  | 0 |  | 60,283
Charge for the financial year | 4,196 |  | 5,359 |  | 9,555
At 31 December 2025 | 64,479 |  | 5,359 |  | 69,838
Net book value |  |  |  |  |
At 31 December 2025 | 26,162 |  | 33,227 |  | 59,389
At 31 December 2024 | 21,210 |  | 0 |  | 21,210

#### 4. Tangible assets

| Land and buildings |  | Leasehold improve- ments |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 01 January 2025 | 0 |  | 72,068 |  | 137,638 |  | 133,246 |  | 11,940 |  | 27,212 |  | 58,737 |  | 440,841
Additions | 53,833 |  | 0 |  | 238,157 |  | 0 |  | 0 |  | 1,672 |  | 0 |  | 293,662
Disposals | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | ( 58,737) |  | ( 58,737)
At 31 December 2025 | 53,833 |  | 72,068 |  | 375,795 |  | 133,246 |  | 11,940 |  | 28,884 |  | 0 |  | 675,766
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 01 January 2025 | 0 |  | 72,068 |  | 56,221 |  | 110,358 |  | 11,060 |  | 20,122 |  | 58,465 |  | 328,294
Charge for the financial year | 1,794 |  | 0 |  | 31,335 |  | 11,962 |  | 136 |  | 2,701 |  | 228 |  | 48,156
Disposals | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | ( 58,693) |  | ( 58,693)
At 31 December 2025 | 1,794 |  | 72,068 |  | 87,556 |  | 122,320 |  | 11,196 |  | 22,823 |  | 0 |  | 317,757
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 31 December 2025 | 52,039 |  | 0 |  | 288,239 |  | 10,926 |  | 744 |  | 6,061 |  | 0 |  | 358,009
At 31 December 2024 | 0 |  | 0 |  | 81,417 |  | 22,888 |  | 880 |  | 7,090 |  | 272 |  | 112,547

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 146,988 |  | 225,828
Prepayments | 23,337 |  | 23,304
VAT recoverable | 74,612 |  | 37,350
Other debtors | 2 |  | 2
| 244,939 |  | 286,484

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 252,889 |  | 321,850
Accruals and deferred income | 173,533 |  | 19,093
Other taxation and social security | 52,644 |  | 5,759
Other creditors | 6,879 |  | 0
| 485,945 |  | 346,702