Company No: 09353594 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	B Frank
	A Kempner

REGISTERED OFFICE	Unit LG09
	The Print Rooms
	164-180 Union Street
	London
	SE1 0LH
	United Kingdom

COMPANY NUMBER

09353594 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	2nd Floor, South
	One Castle Park
	Tower Hill
	Bristol
	BS2 0JA
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	2,762		3,580
		2,762		3,580
Current assets
Debtors	4	187,811		134,714
Cash at bank and in hand		7,093		88,254
		194,904		222,968
Creditors: amounts falling due within one year	5	( 127,047)		( 111,429)
Net current assets		67,857		111,539
Total assets less current liabilities		70,619		115,119
Creditors: amounts falling due after more than one year	6	0		( 9,617)
Net assets		70,619		105,502
Capital and reserves
Called-up share capital		1		1
Share premium account		295,000		295,000
Profit and loss account		( 224,382 )		( 189,499 )
Total shareholders' funds		70,619		105,502

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

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Objekt Ltd (registered number: 09353594) were approved and authorised for issue by the Board of Directors on 05 August 2026. They were signed on its behalf by:

B Frank Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Objekt Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit LG09, The Print Rooms, 164-180 Union Street, London, SE1 0LH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year ended 31 December 2025 and derives from the provision of services falling within the company's ordinary activities.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings

3 years straight line

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	8		11

3. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 January 2025	85,268		85,268
Additions	2,862		2,862
At 31 December 2025	88,130		88,130
Accumulated depreciation
At 01 January 2025	81,688		81,688
Charge for the financial year	3,680		3,680
At 31 December 2025	85,368		85,368
Net book value
At 31 December 2025	2,762		2,762
At 31 December 2024	3,580		3,580

4. Debtors

	2025		2024
	£		£
Trade debtors	90,205		71,862
Amounts owed by directors	141		141
Prepayments and accrued income	86,793		52,039
Other debtors	10,672		10,672
	187,811		134,714

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	9,618		10,268
Trade creditors	24,530		47,433
Amounts owed to directors	1,954		1,954
Accruals and deferred income	40,043		17,880
Other taxation and social security	45,196		28,086
Other creditors	5,706		5,808
	127,047		111,429

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		9,617

There are no amounts included above in respect of which any security has been given by the small entity.