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REGISTERED NUMBER: 11234566 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

IKOMA LIMITED

| IKOMA LIMITED (REGISTERED NUMBER: 11234566) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| IKOMA LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | C Mc Bain

| Mrs N Y Mcbain

| REGISTERED OFFICE: | Clarence Street Chambers

| 32 Clarence Street

| Southend-on-Sea

| Essex

| SS1 1BD

| BUSINESS ADDRESS: | 7 Burlescoombe Close

| Thorpe Bay

| Southend on Sea

| Essex

| SS1 3QQ

| REGISTERED NUMBER: | 11234566 (England and Wales)

| ACCOUNTANTS: | A.R. Lee & Co.

| Chartered Accountants

| Clarence Street Chambers

| 32 Clarence Street

| Southend-on-Sea

| Essex

| SS1 1BD

| IKOMA LIMITED (REGISTERED NUMBER: 11234566) |

BALANCE SHEET

31 MARCH 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,193 |  | 2,685 |  |

Investment property | 5 | 360,000 |  | 360,000 |  |

363,193 |  | 362,685 |  |

CURRENT ASSETS

Debtors | 6 | 1,050 |  | 1,677 |  |

Cash at bank | 13,498 |  | 15,488 |  |

14,548 |  | 17,165 |  |

CREDITORS

Amounts falling due within one year | 7 | 100,927 |  | 110,091 |  |

NET CURRENT LIABILITIES | (86,379 | ) | (92,926 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 276,814 |  | 269,759 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 256,372 |  | 256,363 |  |

NET ASSETS | 20,442 |  | 13,396 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | 20,440 |  | 13,394 |  |

SHAREHOLDERS' FUNDS | 20,442 |  | 13,396 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| IKOMA LIMITED (REGISTERED NUMBER: 11234566) |

BALANCE SHEET - continued

31 MARCH 2026

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

C Mc Bain - Director

| IKOMA LIMITED (REGISTERED NUMBER: 11234566) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Ikoma 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

| Tangible fixed assets

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

| Fixtures and fittings | - | 10% on reducing balance

| Computer equipment | - | 33% on cost

| 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.

| The company's investment property was revalued to open market value at the period end by the company's director using his best judgement.

| 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 balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

| IKOMA LIMITED (REGISTERED NUMBER: 11234566) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 4,990 |  | 499 |  | 5,489 |  |

| Additions | 1,730 |  | - |  | 1,730 |  |

| Disposals | (1,190 | ) | - |  | (1,190 | ) |

| At 31 March 2026 | 5,530 |  | 499 |  | 6,029 |  |

| DEPRECIATION

| At 1 April 2025 | 2,305 |  | 499 |  | 2,804 |  |

| Charge for year | 354 |  | - |  | 354 |  |

| Eliminated on disposal | (322 | ) | - |  | (322 | ) |

| At 31 March 2026 | 2,337 |  | 499 |  | 2,836 |  |

| NET BOOK VALUE

| At 31 March 2026 | 3,193 |  | - |  | 3,193 |  |

| At 31 March 2025 | 2,685 |  | - |  | 2,685 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 360,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 360,000 |  |

| At 31 March 2025 | 360,000 |  |

| The directors have reviewed the open market value of the property at the period end using their best judgement and have determined that no further adjustment is considered necessary.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Other debtors | 900 |  | 1,550 |  |

| Prepayments | 150 |  | 127 |  |

1,050 |  | 1,677 |  |

| IKOMA LIMITED (REGISTERED NUMBER: 11234566) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Corporation tax | 1,560 |  | 1,968 |  |

| Other creditors | 1,533 |  | 2,179 |  |

| Directors' current accounts | 97,834 |  | 105,944 |  |

100,927 |  | 110,091 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans more 5 yrs non-inst | 256,372 |  | 256,363 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 256,372 |  | 256,363 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans | 256,372 |  | 256,363 |  |

| The debt is secured by a fixed legal charge on the company investment properties.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |