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COMPANY REGISTRATION NUMBER: 14242489

Reka AI Limited

Filleted Unaudited Financial Statements

31 December 2024

Reka AI Limited

Financial Statements

Year ended 31 December 2024

Contents | Page

Officers and professional advisers | 1

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 5

Reka AI Limited

Officers and Professional Advisers

Director | D Yogatama

Registered office | 3rd Floor
| 1 Ashley Road
| Altrincham
| Cheshire
| WA14 2DT

Accountants | Complete Accounting Solutions
| Chartered Certified Accountants
| 727-729 High Road
| London
| N12 0BP

Reka AI Limited

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Reka AI Limited

Year ended 31 December 2024
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 December 2024, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Complete Accounting Solutions Chartered Certified Accountants
727-729 High Road London N12 0BP

Reka AI Limited

Statement of Financial Position

31 December 2024

| 2024 | 2023
Note | £ | £

Fixed assets

Tangible assets | 5 | 6,591 | 5,000

Current assets

Debtors | 6 | 1,286,764 | 1,175
Cash at bank and in hand | 104,072 | 499,110
| ------------ | ---------
| 1,390,836 | 500,285

Creditors: amounts falling due within one year | 7 | 77,820 | 49,375
| ------------ | ---------
Net current assets | 1,313,016 | 450,910
| ------------ | ---------
Total assets less current liabilities | 1,319,607 | 455,910

Creditors: amounts falling due after more than one year | 8 | 1,205,271 | 404,384
| ------------ | ---------
Net assets | 114,336 | 51,526
| ------------ | ---------

Capital and reserves

Called up share capital | 9 | 383 | 383
Profit and loss account | 113,953 | 51,143
| --------- | --------
Shareholders funds | 114,336 | 51,526
| --------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Reka AI Limited

Statement of Financial Position (continued)

31 December 2024
These financial statements were approved by the board of directors and authorised for issue on 15 September 2025 , and are signed on behalf of the board by:

D Yogatama |
Director |

Company registration number: 14242489

Reka AI Limited

Notes to the Financial Statements

Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3rd Floor, 1 Ashley Road, Altrincham, Cheshire, WA14 2DT.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. These amended accounts replace the original accounts, are now the statutory accounts and are prepared as they were at the date of the original accounts.
Going concern
In our opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which we believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular we believe that adequate cash resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 .
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Computer Equipment | - | 33% straight line

Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2023: 6 ).
5. Tangible assets

| Computer equipment
| £
Cost |
At 1 January 2024 | 6,008
Additions | 5,734
Disposals | ( 3,918)
| -------
At 31 December 2024 | 7,824
| -------
Depreciation |
At 1 January 2024 | 1,008
Charge for the year | 1,879
Disposals | ( 1,654)
| -------
At 31 December 2024 | 1,233
| -------
Carrying amount |
At 31 December 2024 | 6,591
| -------
At 31 December 2023 | 5,000
| -------

6. Debtors

| 2024 | 2023
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 1,243,015 | –
Other debtors | 43,749 | 1,175
| ------------ | -------
| 1,286,764 | 1,175
| ------------ | -------

The debtors above include the following amounts falling due after more than one year:

| 2024 | 2023
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 1,233,241 | –
| ------------ | ----

7. Creditors: amounts falling due within one year

| 2024 | 2023
| £ | £
Trade creditors | 10,270 | 904
Corporation tax | 32,611 | 12,438
Social security and other taxes | 31,951 | 29,481
Other creditors | 2,988 | 6,552
| -------- | --------
| 77,820 | 49,375
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2024 | 2023
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 1,205,271 | 404,384
| ------------ | ---------

9. Called up share capital
The issued share capital of the company is denominated in USD, a total of $500 as at the balance sheet date which has been converted to Sterling of £383.
10. Controlling party
The immediate parent and ultimate controlling party is Reka AI Inc., an entity incorporated in the United States of America.