This report was approved by the board of directors on 16 September 2025
and signed on behalf of the board by:

Name: Denise Williams
Status: Director

Directors’ advances, credits and guarantees The amounts shown below were owed to the directors at the balance sheet dates. The loans are unsecured, interest free and repayable on demand. During the year the directors confirmed that they would not seek repayment of these loans within 12 months and will provide further finance as required to enable the company to continue as a going concern. Denise Williams: £13,403 Dr. Osagie Izuogu: £24,771 Total: £38,174

Going concern The company incurred net liabilities of £36,979 as at 30 September 2024. Nevertheless, the directors have assessed the company’s ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The directors and shareholders have confirmed they will not demand repayment of their loans within this period and will provide such further financial support as is necessary to enable the company to meet its liabilities as they fall due. In preparing cash-flow forecasts, the directors have also considered non-cash cloud compute credits available to the company. As at the date of approval, unused credits of approximately £134,823 remain; these credits are non-transferable, non-refundable, and can only be applied to eligible cloud usage, expiring between June 2026 and May 2027. The credits reduce forecast cash outflows for infrastructure costs but do not give rise to an asset (and are not government grants) and are therefore not recognised in these financial statements; instead, they will reduce cloud expenses when utilised. Having regard to these factors, the directors consider the going-concern basis of preparation to be appropriate.