Company No: 07854636 (England and Wales)

Contents

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

DIRECTORS	S Barfield (Resigned 04 October 2024)
	C Barling (Resigned 30 April 2024)
	T W Gibby (Resigned 04 October 2024)
	B J Ilg (Appointed 04 October 2024)
	P P King (Resigned 04 October 2024)
	S J C Lawrence (Resigned 04 October 2024)

REGISTERED OFFICE	45 Gresham Street
	London
	EC2V 7BG
	United Kingdom

COMPANY NUMBER

07854636 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	4th Floor Cumberland House
	15-17 Cumberland Place
	Southampton
	Hampshire
	SO15 2BG

	Note	31.12.2024		31.03.2024
		£		£
Fixed assets
Tangible assets	3	3,002		9,440
Investments	4	95,240		92,003
		98,242		101,443
Current assets
Debtors	5	676,494		862,310
Cash at bank and in hand		123,867		152,512
		800,361		1,014,822
Creditors: amounts falling due within one year	6	( 430,813)		( 853,971)
Net current assets		369,548		160,851
Total assets less current liabilities		467,790		262,294
Creditors: amounts falling due after more than one year	7	( 300,809)		( 19,900)
Provision for liabilities		0		( 1,078)
Net assets		166,981		241,316
Capital and reserves
Called-up share capital		154		126
Share premium account		336,482		336,482
Profit and loss account		( 169,655 )		( 95,292 )
Total shareholder's funds		166,981		241,316

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of The BOT Platform Limited (registered number: 07854636) were approved and authorised for issue by the Director on 17 December 2025. They were signed on its behalf by:

B J Ilg Director

1. Accounting policies

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

General information and basis of accounting

The BOT Platform 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 45 Gresham Street, London, EC2V 7BG, 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 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of The BOT Platform Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Reporting period length

The current accounting period was shortened in the year, resulting in a 9-month period to 31 December 2024.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise on monetary items.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Revenue arising from the provision of services is recognised by reference to the stage of completion. When the stage of completion cannot be measured reliably revenue is recognised up to the extent of recoverable expenses and accordingly no profit is recognised.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount.

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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Exceptional items write off

During the year, the company incurred an exceptional expense of £7,755 relating to the write-off of a historic other debtors balance. This item is considered exceptional due to its size and nature and has been separately disclosed to provide a true and fair view of the company’s financial performance.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment	3 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified 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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either 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 measured at 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 classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, 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 interest rate method.

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.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	Period from 01.04.2024 to 31.12.2024		Year ended 31.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	15		19

3. Tangible assets

	Office equipment		Computer equipment		Total
	£		£		£
Cost
At 01 April 2024	6,752		37,200		43,952
Additions	250		0		250
Disposals	0		( 7,757)		( 7,757)
At 31 December 2024	7,002		29,443		36,445
Accumulated depreciation
At 01 April 2024	5,101		29,411		34,512
Charge for the financial period	1,149		2,960		4,109
Disposals	0		( 5,178)		( 5,178)
At 31 December 2024	6,250		27,193		33,443
Net book value
At 31 December 2024	752		2,250		3,002
At 31 March 2024	1,651		7,789		9,440

4. Fixed asset investments

Investments in subsidiaries

	31.12.2024
	£
Cost
At 01 April 2024	92,003
Foreign exchange revaluation	3,237
At 31 December 2024	95,240
Carrying value at 31 December 2024	95,240
Carrying value at 31 March 2024	92,003

5. Debtors

	31.12.2024		31.03.2024
	£		£
Trade debtors	57,786		287,843
Amounts owed by Group undertakings	508,001		413,206
Prepayments	27,428		12,136
Deferred tax asset	25,402		0
Corporation tax	56,339		147,775
Other debtors	1,538		1,350
	676,494		862,310

6. Creditors: amounts falling due within one year

	31.12.2024		31.03.2024
	£		£
Bank loans	0		10,000
Trade creditors	1,282		20,283
Amounts owed to fellow subsidiaries	8,361		8,361
Accruals and deferred income	391,305		755,127
Other taxation and social security	29,723		55,070
Other creditors	142		5,130
	430,813		853,971

7. Creditors: amounts falling due after more than one year

	31.12.2024		31.03.2024
	£		£
Bank loans	0		19,900
Other loans	300,809		0
	300,809		19,900

There are no amounts included above in respect of which any security has been given by the small entity.

8. Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33.1A to not disclose transactions with wholly owned group entities.