Company registration number: N1018006 l$k¢on {Nl) Limited Trading as Iskcon INI) Limited Unaudited abridged financial statements 31 October 2025 Iskcon {Nl) Limited Contents Page Directors report Accounlanl's report Abridged slalemenl ol income and retained earnings Abridged statement ol financial position Notes to the financial statements Iskcon {Nl) Limited Directors report Year ended 31 October 2025 The directors present their report and the unaudit￿j financial statements of the company lor the year ended 31 October 2025. Olrectors The directors who served the company during the year were as follows.. Mr Brendan Greene Natalja Kuzmiceva Mary O'Grady (Appointed 20 August 20251 Small company provisions This report has been prepared in accordance with the provisions applicable lo companies entitled to the small companies exemption. This report was approved by the board ol directors on by.. and signed on behalf of the board Mr Brendan Greene Dire¢lor Page 1 Iskcon {Nl) Limited Report to the board of directors on the preparation of the unaudited statutory financial statements of Iskcon (Nl} Limited Year ended 31 October 2025 In order to assist you lo fulfil your duties under the Companies Act 2006,1 have prepared lor your approval the financial slalemenls of Iskcon INII Limited lor the year ended 31 October 2025 which comprise the abridged statement ol income and retained earnings, abridged slalemenl ol financial position and related notes from the company's accounting records and from information and explanations you have given me. As a praclising member ol the Association of Chartered Certified Accountants , l am subject lo its ethical and other professional requirements which are detailed at hllpjlwww.accaglobal.comlenlmemberl prolessional-standardsl rules-standardslacca-rulebook.hlml. This report is made solely lo the board ol directors ol Iskcon INII Limited, as a body, in accordance with the terms ol my engagement leller. My work has been undertaken solely to prepare for your approval the financial statements of Iskcon INI) Limited and slate those matters that we have agreed lo slate lo the board ol directors ol Iskcon INI) Limited as a body, in this report in accordance with the requirements ol the Association ol Chartered Certified Accountants as detailed at hllp'.Ilwww.accaglobal.comlconlenUdamlACCA Global ￿eChniCaVIacvtechniCal-faclsheel-163.Pdf. To the lullesl exlenl permilled by law, I do not accept or assume responsibility lo anyone other than Iskcon INI) Limited and its board of directors as a body for my work or lor this report. It is your duly to ensure that Iskcon INII Limited has kept adequate accounting records and to prepare stalulory financial slalements that give a true and lair view of Ihe assets, liabilities, financial position and loss ol Iskcon INI) Limited. You consider that Iskcon INI) Limited is exempl from the slatulory audit requirement lor the year. I have not been instructed to carry out an audit or a review of the financial slalements of Iskcon INI) Limited. For this reason. I have not verified the accuracy or completeness ol the accounting records or information and explanations you have given to me and I do not, therefore. express any opinion on the stalulory financial stalemenls. MacAloon Smyth & Co FCCA 83 Main Street Lisnaskea Fermanagh BT92 OJD Page 2 Iskcon {Nl) Limited Abridged statement of income and retained earnings Year ended 31 October 2025 2025 2024 Note Gro$s proflt 66,244 42,472 Distribution costs Administrative expenses 12,5981 150.0351 175,0751 Operating loss 18,8311 110,1611 Loss before taxation 18,8311 110.1611 Tax on Ios8 Lo$$ for the flnan¢lal year and total ¢omprehenslve income 18,8311 110,1611 Retalned earnlngs at the start of the year 261,945 272,106 Retained 8arnings at the end of the y8ar 253,114 261.945 All the activities of the company are from continuing operations. The notes on pages 6 to 9 form part of these financial staternents. Page 3 Iskcon {Nl) Limited Abridged statement of financial position 31 October 2025 2025 2024 Note Fixed assets Tangible assets 185,948 191,729 185,948 191.729 Current assets Stocks Debtors Cash at bank and in hand 6,000 42,600 20,265 5,000 61,619 5,997 68,865 72.616 Creditors: amounts falling due within one year 11,6991 12,4001 Net Cur￿n1 assets 67,166 70,216 Total assets less current liabilities 253,114 261,945 Net assets 253,114 261,945 Capltal and reserves Profil and loss account 253,114 261,945 Shareholders funds 253,114 261,945 For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 01 the Companies Act 2006 relating lo small companies. Directors responsibilities.. The members have not required the company lo obtain an audit of ils financial statements lor the year in question in accordance with section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect lo accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable lo companies subject to the small companies. regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard appli¢able in the UK and Republic ol Ireland,. All ol the members have consented lo the preparation ol the abridged slalemenl ol income and retained earnings and the abridged slalemenl ol financial position lor the current year ending 31 October 2025 in accordance with Section 44412AI of the Companies Act 2006. The notes on pages 6 to 9 form part of these financial staternents. Page 4 Iskcon {Nl) Limited Abridged statement of financial position (continued) 31 October 2025 These financial slalements were approved by the board ol directors and authorised lor issue on and are signed on behalf ol the board by.. Mr Brendan Greene Director Company registration number.. N1018006 The notes on pages 6 to 9 form part of these financial staternents. Page 5 Iskcon {Nl) Limited Notes to the financial statements Year ended 31 October 2025 General information The Company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Iskcon INI) Limited. Inis Rath Island, Derrylin. Fermanagh, BT92 9GN. Statement of compllance These financial statements have been prepared in compliance with the provisions ol FRS 102, Section 1 A, 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland.. Accountlng pollcles Basis of preparation The financial slalements have been prepared on the historical cost basis, as modified by the revaluation ol certain financial assets and liabilities and investment properties measured al fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency ol the entity. Turnover Turnover is measured at the lair value ol the consideration received or receivable for goods supplied and servi¢es rendered, nel ol discounts and Value Added Tax. Revenue from the sale ol goods is recognised when the significant risks and rewards ol ownership have transferred to the buyer lusually on despatch of the goods),. the amount of revenue can be measured reliably,. it is probable that the associated economic benefits will flow lo the entity,. and the costs incurred or to be incurred in respect ol the transactions can be measured reliably. Taxation The taxation expense represents the aggregate amount ol Current and deferred lax recognisèd in the reporting period. Tax is recognised in the statement of comprehensive income, except lo the extent that il relates lo items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profil for the current and past periods. Current lax is measured at the amounts ol lax expected lo pay or recover using the lax rates and laws that have been enacted or subslanlively enacted al the reporting date. Deferred lax is recognised in respect ol all timing dillerences at the reporting date. Unrelieved lax losses and other deferred lax assets are recognised lo the exlenl that il is probable that they will be recovered against the reversal ol deferred lax liabilities or other future taxable profits. Deferred lax is measured using the lax rates and laws that have been enacted or subslanlively enacted by the reporting date that are expected to apply to the reversal ol the timing dillerence. Page 6 Iskcon {Nl) Limited Notes to the financial statements (continued) Year ended 31 October 2025 Tangible assets Tangible assets are initially recorded at cosl, and are subsequently slated al ¢osl less any a¢¢umulaled depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the lair value at the dale of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result ol a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except lo the exlenl il reverses a revaluation decrease ol the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income lo the exlenl ol any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write oll the cost or valuation of an asset. less its residual value, over the useful economic life ol that asset as follows.. 11 there is an indication that there has been a significant change in depreciation rate, useful life or residual value ol tangible assets, the depreciation is revised prospectively to rellecl the new eslimales. Impalrment A review lor indicators ol impairment is carried out al each reporting date, with the recoverable amount being eslimaled where such indicators exist. Where the carrwng value exceeds the recoverable amount, the asset is impaired aecordingly. Prior impairments are also reviewed lor possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset. an estimate is made ol the recoverable amount ol the cash-generating unil to which the asset belongs. The cash-generating unil is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Sto¢ks Stocks are measured at the lower ol cost and estimated selling price less costs lo complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Page 7 Iskcon {Nl) Limited Notes to the financial statements (continued) Year ended 31 October 2025 Financial instruments A financial asset or a financial liability is recognised only when the company becomes a party lo the conlraclual provisions ol the instrLJment. Basic financial instruments are initially recognised al the transaction price, unless the arrangement ¢onslitules a financing Iransaclion, where it is recognised al the present value ol the future payments discounted al a market rale ol interest lor a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-pullable ordinary shares or preference shares are publicly traded or their lair value can olhenNise be measured reliably, the investment is subsequently measured al lair value with changes in fair value recognised in proltt or loss. All other such investments are subsequently measured al cost less impairment. Other financial instruments, including derivatives, are initially recognised al lair value, unless payment for an asset is deferred beyond normal business tèrms or financed at a rate of interest that is not a market rate, in which case the asset is measLJred at the present valLJe of the future payments discounted al a market rale ol interest lor a similar debt inslrumenl. Other financial instruments are subsequently measured at lair value, with any changes recognised in profil or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured al cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting dale. 11 there is objective evidence ol impairment, an impairment loss is recognised in profil or loss immediately. For all equity instruments regardless ol significance, and other financial assets that are individually significant, these are assessed individually lor impairment. Other financial assets or either assessed individually or grouped on the basis ol similar credit risk characlerislics. Any reversals of impairment are recognised in profil or loss immediately, to the extent that the reversal does not result in a carrying amount ol the financial asset that exeeeds what the carrying amount would have been had the impairment not previously been recognised. Employee numbers The average number of persons employed by the company during the year amounted lo Nil12024'. 21. Loss before taxation Loss before taxation is slated after chargingllcreditingl.. 2025 2024 Depreciation of tangible assets Impairment ol tangible assets Impairment ol intangible assets 1,640 75 7.116 1,498 7,116 Page 8 co o U<< < Q<0 <