Fluentify Group Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11511871

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	1,278,632		1,225,846
Investments	5	140,625		140,625
Cash at bank and in hand		4,606		11,886

		1,423,863		1,378,357
Creditors: Amounts Falling Due Within One Year	6	(1,225 )		(1,226 )

NET CURRENT ASSETS (LIABILITIES)			1,422,638		1,377,131

TOTAL ASSETS LESS CURRENT LIABILITIES			1,422,638		1,377,131

NET ASSETS			1,422,638		1,377,131

CAPITAL AND RESERVES
Called up share capital	7		183,124		183,124
Share premium account			1,348,361		1,348,361
Other reserves			1,725		1,725
Profit and Loss Account			(110,572 )		(156,079 )

SHAREHOLDERS' FUNDS			1,422,638		1,377,131

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.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Giacomo Moiso

Director

30/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Fluentify Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11511871 . The registered office is Regis House , 45 King William Street , London , EC4R 9AN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Going Concern Disclosure

Accounting standards require the directors to consider the appropriateness of the going concern basis when preparing the financial statements. The directors confirm that they consider that the going concern basis remains appropriate. The directors believe that the company has sufficient resources to continue in operational existence for the foreseeable future. The directors believe this to be the case as the company has positive cash balances and no significant long term liabilities.

Having regard to the above, the directors believe it appropriate to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially mesured at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets are classified as receivable within one year and are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classfied according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liablities

Basic financial liablities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Fluentify Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.5. Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 3 (2023: 3)

4. Debtors

	2024	2023
	£	£
Due within one year
Amounts owed by subsidiaries	231,089	323,755
Due after more than one year
Amounts owed by group undertakings	1,047,543	902,091

	1,278,632	1,225,846

5. Current Asset Investments

	2024	2023
	£	£
Shares in subsidiaries	140,625	140,625

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Accruals and deferred income	1,225	1,226

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	183,124	183,124

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking who controls 100% of the shares is Voxy Inc. . Voxy Inc. was incorporated in the United States of America. Copies of the group accounts may be obtained from the secretary, 64 Bleeker Street, #241, New York .

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