REGISTERED NUMBER: 07884502 (England and Wales)

LOJINX LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Campbell

REGISTERED OFFICE:

424 Margate Road

Ramsgate

Kent

CT12 6SJ

REGISTERED NUMBER:

07884502 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

26,860

18,178

CURRENT ASSETS

Stocks

22,047

22,045

Debtors

5

14,125

3,396

Cash at bank

13,180

18,231

49,352

43,672

CREDITORS

Amounts falling due within one year

6

(39,426

)

(50,793

)

NET CURRENT ASSETS/(LIABILITIES)

9,926

(7,121

)

TOTAL ASSETS LESS CURRENT LIABILITIES

36,786

11,057

CREDITORS

Amounts falling due after more than one year

7

-

(2,417

)

NET ASSETS

36,786

8,640

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

36,686

8,540

36,786

8,640

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 28 August 2026 and were signed by:

A Campbell - Director

1.	STATUTORY INFORMATION

Lojinx 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.

Tangible fixed assets

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

Fixture & Fittings

-

25% on cost

Computer and music equipment

-

25% 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Fixture &

and music

Fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

1,634

80,462

82,096

Additions

219

23,156

23,375

At 31 December 2025

1,853

103,618

105,471

DEPRECIATION

At 1 January 2025

1,563

62,355

63,918

Charge for year

126

14,567

14,693

At 31 December 2025

1,689

76,922

78,611

NET BOOK VALUE

At 31 December 2025

164

26,696

26,860

At 31 December 2024

71

18,107

18,178

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,760

3,205

Sundry debtors

50

50

Prepayments

315

141

14,125

3,396

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,990

5,800

Trade creditors

19,584

16,100

Corporation Tax

6,918

2,945

VAT

7,556

7,008

Sundry creditors

328

3,007

Directors' current accounts

50

15,933

39,426

50,793

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

2,417