Company No: 13672514 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	D Maendly
	F Maendly

REGISTERED OFFICE	33 Parkway
	London
	NW1 7PN
	United Kingdom

COMPANY NUMBER

13672514 (England and Wales)

	Note	2025		2024
		£		£
Current assets
Debtors	3	55,460		73,915
Cash at bank and in hand		55,458		397
		110,918		74,312
Creditors: amounts falling due within one year	4	( 1,535,267)		( 973,061)
Net current liabilities		(1,424,349)		(898,749)
Total assets less current liabilities		(1,424,349)		(898,749)
Net liabilities		( 1,424,349)		( 898,749)
Capital and reserves
Called-up share capital	5	1		1
Profit and loss account		( 1,424,350 )		( 898,750 )
Total shareholder's deficit		( 1,424,349)		( 898,749)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of BeSophro Global Limited (registered number: 13672514) were approved and authorised for issue by the Board of Directors on 30 October 2025. They were signed on its behalf by:

D Maendly Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

BeSophro Global Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 33 Parkway, London, NW1 7PN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £1,424,349. The company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Research and development

Research expenditure is written off as incurred. Directors have the choice to write off development expenditure or if they are satisfied as to the technical, commercial and financial viability of individual projects they may capitalise this expenditure. In such cases, the identifiable expenditure is capitalised as an intangible asset and amortised over the period during which the company is expected to benefit. This period is between three and five years. Provision is made for any impairment.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	2		2

3. Debtors

	2025		2024
	£		£
Corporation tax	40,000		0
Other debtors	15,460		73,915
	55,460		73,915

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	840		65,009
Amounts owed to connected companies (note 6)	109,800		109,800
Amounts owed to directors (note 6)	1,418,402		791,702
Accruals	6,225		6,550
	1,535,267		973,061

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
109,891 ordinary shares of £ 0.00001 each (2024: - shares of 0 each)	1		0

On 29 November 2024, 6,594 ordinary shares were issued for £0.06594. On 16 January 2025 a further 3,297 ordinary shares were issued for £0.03297.

6. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
D Maendly	1,418,402		788,402

At the balance sheet date, the company owed £1,418,402 (2024: £788,402) to the director. This amount has no fixed repayment date, is interest free and repayable on demand.

At the balance sheet date, the company owed £109,800 (2024: £109,800) to BeSophro Limited, a company of which D Maendly is a director. This amount has no fixed repayment date, is interest free and repayable on demand.