REGISTERED NUMBER: 13676171 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Malikam Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Johnson

REGISTERED OFFICE:

7 Regent Street

Kingswood

Bristol

BS15 8JX

REGISTERED NUMBER:

13676171 (England and Wales)

ACCOUNTANTS:

Norton Tax Shops Limited

3 & 5 Station Road

Keynsham

Bristol

BS31 2BH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

29,846

33,447

29,846

33,447

CURRENT ASSETS

Stocks

6,400

5,800

Debtors

152,249

40,445

Cash at bank and in hand

31,606

16,927

190,255

63,172

CREDITORS

Amounts falling due within one year

124,862

98,447

NET CURRENT ASSETS/(LIABILITIES)

65,393

(35,275

)

TOTAL ASSETS LESS CURRENT LIABILITIES

95,239

(1,828

)

CREDITORS

Amounts falling due after more than one year

(94,775

)

-

PROVISIONS FOR LIABILITIES

6

(321

)

(428

)

NET ASSETS/(LIABILITIES)

143

(2,256

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

43

(2,356

)

SHAREHOLDERS' FUNDS

143

(2,256

)

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 12 December 2025 and were signed by:

Mr M Johnson - Director

1.	STATUTORY INFORMATION

Malikam Ltd 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

10% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

200,000

AMORTISATION

At 1 November 2024

and 31 October 2025

200,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

47,583

DEPRECIATION

At 1 November 2024

14,136

Charge for year

3,601

At 31 October 2025

17,737

NET BOOK VALUE

At 31 October 2025

29,846

At 31 October 2024

33,447

6.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

321

428

Deferred

tax

£

Balance at 1 November 2024

428

Credit to Income Statement during year

(107

)

Balance at 31 October 2025

321

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

Mr M Johnson

Balance outstanding at start of year

33,872

(73,055

)

Amounts advanced

111,578

106,927

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

145,450

33,872