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AI8 LTD

Registered Number
14720318
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

AI8 LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Jonathan Boyd Gilmore
| Richard Andrew Groves
| Alastair Philip Moore
| Niall Roche
| Jiangbo Shangguan

Company Secretary | OHS SECRETARIES LIMITED

Registered Address | 9th Floor 107 Cheapside
| London
| EC2V 6DN

Registered Number | 14720318 (England and Wales)

AI8 LTD
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 61,406 |  |  |  | 2,250
Tangible assets | 4 |  |  | 17,948 |  |  |  | -
|  |  |  | 79,354 |  |  |  | 2,250
Current assets |  |  |  |  |  |  |  |
Debtors |  | 62,854 |  |  |  | 2,001 |  |
Cash at bank and on hand |  | 433,391 |  |  |  | 107,104 |  |
|  | 496,245 |  |  |  | 109,105 |  |
Creditors amounts falling due within one year | 5 | (29,735) |  |  |  | (177,884) |  |
Net current assets (liabilities) |  |  |  | 466,510 |  |  |  | (68,779)
Total assets less current liabilities |  |  |  | 545,864 |  |  |  | (66,529)
Creditors amounts falling due after one year | 6 |  |  | (990,000) |  |  |  | -
Net assets |  |  |  | (444,136) |  |  |  | (66,529)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 279 |  |  |  | 100
Share premium |  |  |  | 484,985 |  |  |  | -
Profit and loss account |  |  |  | (929,400) |  |  |  | (66,629)
Shareholders' funds |  |  |  | (444,136) |  |  |  | (66,529)

- 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 22 October 2025, and are signed on its behalf by:
Richard Andrew Groves Director Registered Company No. 14720318

AI8 LTD
Notes to the Financial Statements
for the year ended 31 March 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| In preparing the annual accounts, the directors confirm that they believe the company can continue as a going concern for at least the next 12 months from the date of these accounts. The Directors have confirmed their intention to support the continued operation of the business.

| 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
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is provided to write off the cost of each asset on a straight-line basis over its estimated useful economic life, as follows: Intangible assets – 5 years (straight-line basis) The useful life and amortisation method are reviewed at least at each financial year end to ensure that they reflect the expected pattern of consumption of the future economic benefits embodied in the asset.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Office Equipment - 3 years (straight-line basis)

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| As at 31 March 2025, the company owed £13,214 to one of the directors. As at 31 March 2025, there was a loan of £990,000 outstanding, owed to its parent company, DeepFlow Al Inc.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 7 |  | 5

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 2,500 |  | 2,500
| Additions | 61,742 |  | 61,742
| At 31 March 25 | 64,242 |  | 64,242
| Amortisation and impairment
| At 01 April 24 | 250 |  | 250
| Charge for year | 2,586 |  | 2,586
| At 31 March 25 | 2,836 |  | 2,836
| Net book value
| At 31 March 25 | 61,406 |  | 61,406
| At 31 March 24 | 2,250 |  | 2,250

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 19,146 |  | 19,146
| At 31 March 25 | 19,146 |  | 19,146
| Depreciation and impairment
| Charge for year | 1,198 |  | 1,198
| At 31 March 25 | 1,198 |  | 1,198
| Net book value
| At 31 March 25 | 17,948 |  | 17,948
| At 31 March 24 | - |  | -

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 47,501
| Taxation and social security | 15,053 |  | 8,833
| Other creditors | 14,682 |  | 115,294
| Accrued liabilities and deferred income | - |  | 6,256
| Total | 29,735 |  | 177,884

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 990,000 |  | -
| Total | 990,000 |  | -

7. | Directors advances, credits and guarantees
--- | ---
| There were no advances, credits or guarantees granted to the directors during the period.

8. | Guarantees provided on behalf of directors
--- | ---
| There were no financial guarantees or commitments, either ongoing or entered into during the period.

9. | Off-balance sheet arrangements
--- | ---
| The company had no off-balance sheet arrangements at year-end or at any stage during the period.