REGISTERED NUMBER: 05603295 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

KARTIKEYA SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Hinal Kumar Patel

REGISTERED OFFICE:

Solar House

282 Chase Road

London

N14 6NZ

REGISTERED NUMBER:

05603295 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

13,930

492,839

Investment property

5

1,400,000

-

1,413,930

492,839

CURRENT ASSETS

Debtors

6

552,526

416,864

Cash at bank

1,358,891

1,292,782

1,911,417

1,709,646

CREDITORS

Amounts falling due within one year

7

302,341

339,393

NET CURRENT ASSETS

1,609,076

1,370,253

TOTAL ASSETS LESS CURRENT LIABILITIES

3,023,006

1,863,092

PROVISIONS FOR LIABILITIES

229,860

-

NET ASSETS

2,793,146

1,863,092

CAPITAL AND RESERVES

Called up share capital

9

1

1

Fair value reserve

10

689,579

-

Retained earnings

10

2,103,566

1,863,091

SHAREHOLDERS' FUNDS

2,793,146

1,863,092

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 June 2026 and were signed by:

Mr Hinal Kumar Patel - Director

1.	STATUTORY INFORMATION

Kartikeya Solutions 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.

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 as modified by the revaluation of certain assets.

Turnover

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

Turnover represents amounts derived from the provision of services to customers during the year, and is recognised at the date the service was provided.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 November 2024

727,960

50,064

-

778,024

Additions

-

2,164

4,132

6,296

Reclassification/transfer

(727,960

)

-

-

(727,960

)

At 31 October 2025

-

52,228

4,132

56,360

DEPRECIATION

At 1 November 2024

247,398

37,787

-

285,185

Charge for year

-

3,610

1,033

4,643

Reclassification/transfer

(247,398

)

-

-

(247,398

)

At 31 October 2025

-

41,397

1,033

42,430

NET BOOK VALUE

At 31 October 2025

-

10,831

3,099

13,930

At 31 October 2024

480,562

12,277

-

492,839

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Revaluations

919,438

Reclassification/transfer

480,562

At 31 October 2025

1,400,000

NET BOOK VALUE

At 31 October 2025

1,400,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

919,438

Cost

480,562

1,400,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

20,325

19,000

Amounts due from related party

351,860

351,500

Prepayments & accrued income

180,341

46,364

552,526

416,864

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts (see note 8)

94,726

129,970

Trade creditors

64,673

55,321

Tax

124,608

127,538

Social security and other taxes

10,688

8,689

Directors' current accounts

1,849

-

Accrued expenses

5,797

17,875

302,341

339,393

8.

LOANS

An analysis of the maturity of loans is given below:

31.10.25

31.10.24

£

£

Amounts falling due within one year or on demand:

Bank loans

94,726

129,970

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1

Ordinary

£1

1

1

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 November 2024

1,863,091

-

1,863,091

Profit for the year

1,065,054

1,065,054

Dividends

(135,000

)

(135,000

)

Fair value

(689,579

)

689,579

-

At 31 October 2025

2,103,566

689,579

2,793,145