REGISTERED NUMBER: 11608637 (England and Wales)

LO-KI AUDIO & VISUAL LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Tangible assets

4

36,346

33,045

CURRENT ASSETS

Stocks

15,000

15,000

Debtors

5

313,346

94,442

Cash at bank

243,901

286,565

572,247

396,007

CREDITORS

Amounts falling due within one year

6

(164,675

)

(114,194

)

NET CURRENT ASSETS

407,572

281,813

TOTAL ASSETS LESS CURRENT LIABILITIES

443,918

314,858

PROVISIONS FOR LIABILITIES

(9,035

)

(8,276

)

NET ASSETS

434,883

306,582

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

434,882

306,581

434,883

306,582

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

E Foster - Director

1.	STATUTORY INFORMATION

Lo-Ki Audio & Visual Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11608637

Registered office:

4 Earlsmead

Witham

CM8 2EH

The presentation currency of the financial statements is the Pound Sterling (£) and rounded to the nearest Pound.

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.

Turnover

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

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

-

15% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised cost.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

9,073

27,000

36,073

Additions

2,303

9,308

11,611

At 31 October 2025

11,376

36,308

47,684

DEPRECIATION

At 1 November 2024

2,969

59

3,028

Charge for year

1,469

6,841

8,310

At 31 October 2025

4,438

6,900

11,338

NET BOOK VALUE

At 31 October 2025

6,938

29,408

36,346

At 31 October 2024

6,104

26,941

33,045

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

76,942

49,844

Amounts owed by group undertakings

224,300

-

Other debtors

12,104

44,598

313,346

94,442

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

163,638

113,219

Other creditors

1,037

975

164,675

114,194

7.	RELATED PARTY DISCLOSURES

At the Balance Sheet date the company was owed £224,300 (2024: £Nil) from a company under common control.

The balance is interest free and repayable on demand.