Company registration number SC553338 (Scotland)
ILKA DESIGN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ILKA DESIGN LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ILKA DESIGN LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
6,839
996
Current assets
Debtors
5
26,379
52,929
Cash at bank and in hand
59,814
37,647
86,193
90,576
Creditors: amounts falling due within one year
6
(38,319)
(40,517)
Net current assets
47,874
50,059
Total assets less current liabilities
54,713
51,055
Provisions for liabilities
(1,710)
(189)
Net assets
53,003
50,866
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
53,001
50,864
Total equity
53,003
50,866

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 July 2026 and are signed on its behalf by:
Ms L M Henderson
Director
Company registration number SC553338 (Scotland)
ILKA DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Ilka Design Limited is a private company, limited by shares, registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

1.2
Turnover

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

1.3
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 equipment
33% on a straight line basis
Fixtures and fittings
20% on a reducing balance basis
Computers
25% on a straight line basis
1.4
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 i n 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

1.5
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ILKA DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
4
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
21,384
22,132
Adjustments in respect of prior periods
-
0
49
Total current tax
21,384
22,181
Deferred tax
Origination and reversal of timing differences
1,520
(163)
Total tax charge
22,904
22,018
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 January 2025
873
389
10,236
11,498
Additions
-
0
-
0
8,921
8,921
At 31 December 2025
873
389
19,157
20,419
Depreciation and impairment
At 1 January 2025
873
204
9,425
10,502
Depreciation charged in the year
-
0
37
3,041
3,078
At 31 December 2025
873
241
12,466
13,580
Carrying amount
At 31 December 2025
-
0
148
6,691
6,839
At 31 December 2024
-
0
185
811
996
ILKA DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
25,679
48,083
Other debtors
700
4,846
26,379
52,929
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
21,352
22,120
Other taxation and social security
12,442
14,129
Other creditors
4,525
4,268
38,319
40,517
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