Alkimi Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06794944

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		295		393
Investments	5		38,586		48,505

			38,881		48,898
CURRENT ASSETS
Cash at bank and in hand		14,396		18,103

		14,396		18,103
Creditors: Amounts Falling Due Within One Year	6	(11,454 )		(1,702 )

NET CURRENT ASSETS (LIABILITIES)			2,942		16,401

TOTAL ASSETS LESS CURRENT LIABILITIES			41,823		65,299

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,837 )		(10,317 )

NET ASSETS			33,986		54,982

CAPITAL AND RESERVES
Called up share capital	7		100		100
Revaluation reserve	8		29,677		37,117
Profit and Loss Account			4,209		17,765

SHAREHOLDERS' FUNDS			33,986		54,982

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Alkimi Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Hatice Beril Sener

Director

29 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Alkimi Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06794944 . The registered office is C/O Ashfield Accountancy First Floor, 33 Chertsey Road, Woking, Surrey, GU21 5AJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Reducing Balance Method

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 February 2025	7,211

As at 31 January 2026	7,211

...CONTINUED

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Alkimi Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	6,818
Provided during the period	98

As at 31 January 2026	6,916

Net Book Value
As at 31 January 2026	295

As at 1 February 2025	393

5. Investments

	Listed
	£
Cost or Valuation
As at 1 February 2025	48,505
Revaluations	(9,919 )

As at 31 January 2026	38,586

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	38,586

As at 1 February 2025	48,505

6. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Trade creditors	1	706
Other creditors	11,453	996

	11,454	1,702

7. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	100	100

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Alkimi Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 February 2025	37,117	17,765
Loss for the year and total comprehensive income	-	(10,696 )

Dividends paid	-	(10,300)
Transfer from revaluation reserve	-	7,440
Transfer to/from Profit & Loss Account	(7,440 )	-

As at 31 January 2026	29,677	4,209

9. First-time Adoption of FRS 102 Section 1A

This is the first period that the company has prepared its financial statements under FRS 102 Section 1A. The company transitioned from FRS 105 on 1 February 2024, and comparative figures for the period ended 31 January 2025 have been restated accordingly.

Reconciliation of Equity for the Period Ended 31 January 2025

Equity previously reported under FRS 105: 43,561

Revaluation of share investments: 47,434

Provision for deferred taxation: (10,317)

Equity restated under FRS 102 Section 1A: 80,678

Reconciliation of Profit for the Period Ended 31 January 2025

31/01/2025 (£)

Loss previously reported under FRS 105: (4,181)

Unrealised fair value gain on investments: 21,738

Deferred tax charge on current period gain: (5,435)

Restated Profit under FRS 102 Section 1A: 12,122

Reasons for Transition Adjustments:

• Investment Valuation: Listed share investments are now measured at fair value through profit or loss rather than historical cost.

• Deferred Taxation: Deferred tax provisions are now recognized on asset revaluations at the rate of 25%.

• Revaluation Reserve: Net unrealised gains have been isolated within a separate, non-distributable revaluation reserve.

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