ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

As restated

Registered number: 03179604

ORKLI (UK) LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

ORKLI (UK) LIMITED

REGISTERED NUMBER: 03179604

BALANCE SHEET

AS AT 31 DECEMBER 2025

		As restated
	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	250,938		239,991
Cash at bank and in hand	5	11,846		16,807
		262,784		256,798
Creditors: amounts falling due within one year	6	(3,803)		(5,056)
Net current assets			258,981		251,742
Total assets less current liabilities			258,981		251,742

Net assets			258,981		251,742

Capital and reserves
Called up share capital	7	20,000	20,000
Profit and loss account	8	238,981	231,742
		258,981	251,742

The Company's financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 July 2026.

................................................

M Jesus Zabaleta

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

ORKLI (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Orkli (UK) Limited is incorporated in England and Wales and limited by shares. The principal activity of the company is that of commercial representation services. The address of registered office is given in the company's information page of these financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 financial statements are presented in sterling which is the functional currency of the company
and rounded to the nearest £.

The following principal accounting policies have been applied:

2.2

Going concern

The company is a wholly owned subsidiary operating under the control of its parent company. Following the retirement of the company’s sole employee on 30 June 2024, trading activity has reduced significantly during the year ended 31 December 2025, with turnover decreasing from £39,610 in 2024 to £6,950 in 2025.
The Board of the parent company has confirmed their decision to keep this UK entity as the development and commercialisation of new products will require this entity for trading through the UK.
This company has the financial support of the parent and the Directors have received assurances there is good progress regarding the new products. Therefore, the financial statements have been prepared on a going concern basis.

2.3

Turnover

Turnover from rendering services is recognised when the outcome of a transaction can be estimated
reliably. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of expenses recognised that are recoverable.

2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Creditors

Short term creditors are measured at the transaction price.

Page 2

ORKLI (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.8

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.10

Interest income

Interest income is recognised in profit or loss using the effective interest method.

3.	Employees
	The average monthly number of employees, excluding directors, during the year was 0 (2024 - 1).

Page 3

ORKLI (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	250,524	234,224
Other debtors	414	5,767
	250,938	239,991

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	11,846	16,807
	11,846	16,807

Trade creditors	158	54
Accruals and deferred income	3,645	5,002
	3,803	5,056

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

20,000 (2024 - 20,000) Ordinary shares of £1.00 each	20,000	20,000

Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses less any adjustments.

9.	Pension commitments

The company did not operate a defined contributions pension scheme for the year ended 31 December 2025.

Page 4

ORKLI (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

10.	Related party transaction
	During the year the company raised sales of £6,950 (2024 - £39,610) to Orkli S Coop, its parent company. The balance due from Orkli S Coop at the year end was £250,524 (2024 - £234,224).

11.	Ultimate parent undertaking and controlling party

The company's ultimate parent company undertaking is Orkli S Coop, a company incorporated in Spain.

12.	Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 20 July 2026 by Philip Munk FCA, FCCA (Senior Statutory Auditor) on behalf of TWP Accounting LLP.

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. The audit work has been undertaken so that Auditors' might state to the company’s members those matters the Auditors' are required to state in an auditor’s report and for no other purpose. To the fullest extent permitted by law, TWP Accounting LLP will not accept or assume responsibility to anyone other than the company and the company’s members as a body, for the audit work, for the Independent Auditors' Report, or for the opinions formed.

Page 5