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REGISTERED NUMBER: 09442785 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2025 |

| FOR |

| NESTOR TECHNOLOGIES LTD |

| NESTOR TECHNOLOGIES LTD (REGISTERED NUMBER: 09442785) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 28 February 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| NESTOR TECHNOLOGIES LTD |

COMPANY INFORMATION

for the year ended 28 February 2025

| DIRECTORS: | Mr C E Coney

| Mrs V A Coney

| REGISTERED OFFICE: | 19-20 Bourne Court

| Southend Road

| Woodford Green

| Essex

| IG8 8HD

| REGISTERED NUMBER: | 09442785 (England and Wales)

| ACCOUNTANTS: | Raffingers Holdings Limited

| Chartered Accountants

| 19-20 Bourne Court

| Southend Road

| Woodford Green

| Essex

| IG8 8HD

| NESTOR TECHNOLOGIES LTD (REGISTERED NUMBER: 09442785) |

ABRIDGED BALANCE SHEET

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 62 |  | 82 |  |

CURRENT ASSETS

Cash at bank and in hand | 3 |  | 3 |  |

CREDITORS

Amounts falling due within one year | 83,336 |  | 74,239 |  |

NET CURRENT LIABILITIES | (83,333 | ) | (74,236 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (83,271 | ) | (74,154 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (83,273 | ) | (74,156 | ) |

SHAREHOLDERS' FUNDS | (83,271 | ) | (74,154 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:

Mrs V A Coney - Director

| NESTOR TECHNOLOGIES LTD (REGISTERED NUMBER: 09442785) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 28 February 2025

1. | STATUTORY INFORMATION

| Nestor Technologies Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The accounts have been prepared on the going concern basis as the director is of the opinion that the company will meet its liabilities as and when due, due to the continued support of the director.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Short term creditors

| Short term creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 464 |  |

| DEPRECIATION

| At 1 March 2024 | 382 |  |

| Charge for year | 20 |  |

| At 28 February 2025 | 402 |  |

| NET BOOK VALUE

| At 28 February 2025 | 62 |  |

| At 29 February 2024 | 82 |  |

| NESTOR TECHNOLOGIES LTD (REGISTERED NUMBER: 09442785) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 28 February 2025

5. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company owed £83,336 (2024: £74,239) to the directors.