ISAKE INTERNATIONAL LIMITED - Filleted accounts

Registered number

04312813

ISAKE INTERNATIONAL LIMITED

Filleted Accounts

31 December 2025

ISAKE INTERNATIONAL LIMITED
Registered number:		04312813
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,991			2,488

Current assets
Stocks		2,961			7,414
Debtors	4	8,419			9,065
Cash at bank and in hand		19,880			50,153
		31,260			66,632

Creditors: amounts falling due within one year	5	(41,123)			(66,759)

Net current liabilities			(9,863)			(127)

Total assets less current liabilities			(7,872)			2,361

Creditors: amounts falling due after more than one year	6		-			(4,014)



Net liabilities			(7,872)			(1,653)

Capital and reserves
Called up share capital			166			166
Profit and loss account			(8,038)			(1,819)

Shareholders' funds			(7,872)			(1,653)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Xavier Rene Chapelou
Director
Approved by the board on 8 September 2026

ISAKE INTERNATIONAL LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover and profit before taxation are attributable to the principal activity of the company.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipments	20%
	Fixtures, fittings, tools and equipment	20%

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	14,468		3,861		18,329
	At 31 December 2025	14,468		3,861		18,329

	Depreciation
	At 1 January 2025	12,520		3,321		15,841
	Charge for the year	389		108		497
	At 31 December 2025	12,909		3,429		16,338

	Net book value
	At 31 December 2025	1,559		432		1,991
	At 31 December 2024	1,948		540		2,488


4	Debtors			2025		2024
£					£

	Trade debtors			8,385		9,031
	Other debtors			34		34
				8,419		9,065


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Accruals			1,700		1,600
	Bank loans and overdrafts			4,126		8,519
	1st Director's Account			15,404		24,118
	2nd Director's Account			15,340		23,997
	Loan - Director			1		1
	Trade creditors			589		700
	Net wages			-		1,600
	Taxation and social security costs			3,963		6,224
				41,123		66,759


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		4,014


7	Contingent liabilities

	The directors have confirmed that there were no contingent liabilities which should be disclosed at 31 December 2025.


8	Controlling party

	The company operates from premises owned by the directors and shared expenses amounting to £600 (2024 £600). The directors current account balance at the balance sheet date was £15,339 (2024 £23,997) & £15,404 (2024 £24,118) for each of the directors. There will be no interest payable on these credit balances. Likewise to the previous year, no dividend has been paid during this year as well. The shares are equally owned by both directors therefore they jointly controls the company.


9	Other information

	ISAKE INTERNATIONAL LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	54 NewlandsTerrace
	157 Queenstown Road
	London
	SW8 3RN

10	Going Concern

	The directors have considered the company's financial position and its expected cash flow requirements for a period of at least 12 months from the date of approval of these financial statements. Although the company had net liabilities at the balance sheet date, a significant proportion of its liabilities represents amounts due to the directors. The directors have confirmed their intention to continue providing financial support to the company and will not seek repayment of amounts due to them where such repayment would prejudice the company's ability to meet its liabilities as they fall due. On this basis, the directors consider that the company has adequate resources to continue in operational existence for the foreseeable future and accordingly the financial statements have been prepared on a going concern basis.