REGISTERED NUMBER: 15350742 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

EKOYA INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A S Edathodu

S Salam

REGISTERED OFFICE:

302 Milne Building

Heritage Lane

London

NW6 2AF

REGISTERED NUMBER:

15350742 (England and Wales)

ACCOUNTANTS:

AKS Advisers

14-15 Lower Grosvenor Place

London

SW1W 0EX

FIXED ASSETS

Investments

4

191,274

100,082

CURRENT ASSETS

Debtors

5

498,900

145,184

Investments

6

343,412

-

Cash at bank and in hand

264,001

128,442

1,106,313

273,626

CREDITORS

Amounts falling due within one year

7

4,000

2,000

NET CURRENT ASSETS

1,102,313

271,626

TOTAL ASSETS LESS CURRENT LIABILITIES

1,293,587

371,708

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,293,487

371,608

SHAREHOLDERS' FUNDS

1,293,587

371,708

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 directors acknowledge their 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 Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

A S Edathodu - Director

1.	STATUTORY INFORMATION

Ekoya Investments Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Going concern

This is the first year of trading, the company has made reasonable amount of profit during the year and continues to remain profitable till the reporting date.

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

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1 January 2025

100,082

Additions

91,192

At 31 December 2025

191,274

NET BOOK VALUE

At 31 December 2025

191,274

At 31 December 2024

100,082

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Other debtors

383,366

145,184

Amounts falling due after more than one year:

Other debtors

115,534

-

Aggregate amounts

498,900

145,184

Other Debtors include amount owed from Director - Mr A S Edathodu which is repaid within 9 months after the year

6.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Unlisted investments

343,412

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

4,000

2,000

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 December 2025 and the period ended 31 December 2024:

31.12.25

31.12.24

£

£

A S Edathodu

Balance outstanding at start of year

145,184

-

Amounts advanced

383,366

145,184

Amounts repaid

(145,184

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

383,366

145,184

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party are the directors