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IKSE Limited

Registered Number
10892171
(England and Wales)

Unaudited Financial Statements for the Year ended
5 April 2026

IKSE Limited
Company Information
for the year from 6 April 2025 to 5 April 2026

Directors | Juste Kassardjian
| Vatche Kassardjian

Registered Address | 26 Highgate High Street
| London
| N6 5JG

Registered Number | 10892171 (England and Wales)

IKSE Limited
Balance Sheet as at
5 April 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 899 |  |  |  | 1,199
|  |  |  | 899 |  |  |  | 1,199
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 950 |  |  |  | 950 |  |
Debtors |  | 45,575 |  |  |  | 38,075 |  |
Cash at bank and on hand |  | 72,352 |  |  |  | 41,138 |  |
|  | 118,877 |  |  |  | 80,163 |  |
Creditors amounts falling due within one year | 5 | (66,520) |  |  |  | (36,365) |  |
Net current assets (liabilities) |  |  |  | 52,357 |  |  |  | 43,798
Total assets less current liabilities |  |  |  | 53,256 |  |  |  | 44,997
Net assets |  |  |  | 53,256 |  |  |  | 44,997
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 53,254 |  |  |  | 44,995
Shareholders' funds |  |  |  | 53,256 |  |  |  | 44,997

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 25 June 2026, and are signed on its behalf by:
Juste Kassardjian Director Registered Company No. 10892171

IKSE Limited
Notes to the Financial Statements
for the year ended 5 April 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | 25 |  | -
| Office Equipment | - |  | 3

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 06 April 25 | 10,674 |  | 978 |  | 11,652
| At 05 April 26 | 10,674 |  | 978 |  | 11,652
| Depreciation and impairment
| At 06 April 25 | 9,475 |  | 978 |  | 10,453
| Charge for year | 300 |  | - |  | 300
| At 05 April 26 | 9,775 |  | 978 |  | 10,753
| Net book value
| At 05 April 26 | 899 |  | - |  | 899
| At 05 April 25 | 1,199 |  | - |  | 1,199

4. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 950 |  | 950
| Total | 950 |  | 950

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 10,331 |  | 6,910
| Other creditors | 54,799 |  | 28,132
| Accrued liabilities and deferred income | 1,390 |  | 1,323
| Total | 66,520 |  | 36,365

| 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.

6. | Related party transactions
--- | ---
| Transactions with the directors During the year the reporting entity paid dividends of £30,000 (2024- £30,000) to the directors. At the balance sheet date, the company owed £52,771 (2024 - £25,234) to the directors. The loan is interest free with no fixed date for repayment. Pond Square Dental (PSD) - a related business by virtue of common control. During the year, the following transactions took place with the related business. 2026 2025 £ £ Management fee charged to PSD 82,000 60,000 Expenses paid on behalf of PSD - Expenses paid by PSD on behalf of the company 597 At the balance sheet date, the related business owed £45,575 (2025 - £38,075) to the company.