Company No: OC363642 (England and Wales)

Contents

• Limited Liability Partnership Information
• Balance Sheet
• Reconciliation of Members' Interests
• Notes to the Financial Statements

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

	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

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