The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

Stint Limited is a private company limited by shares incorporated in England and Wales. The registered office and trading address is Labs, The Stables Market, London, NW1 8AH.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

The company has incurred a net loss of £3,341,878 (2024: £3,646,416) during the year ended 31 March 2025 and, as of that date, the company had net assets of £1,391,099 (2024: £1,532,818). The company is reliant upon its investors in meeting its liabilities as they fall due and to continue to operate as a going concern.

At the time of approving the financial statements, the directors have a reasonable expectation with continued support from its investors, it shall have adequate resources to continue in operational existence for the foreseeable future and for at least a period of twelve months following the approval of these financial statements. Noting that it is reliant on the continued success of future capital raises, thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

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.

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.

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 current liabilities.

The Company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was 47 (2024: 55).

Details of the company's subsidiaries at 31 March 2025 are as follows:

On 9 April 2024, the company issued 5,927,080 Class B Preference shares of £0.000001 at a premium of £0.084358 per share.

On 5 June 2024, the company issued 5,334,375 Class B Preference shares of £0.000001 at a premium of £0.084358 per share.

On 10 July 2024, the company issued 2,963,540 Class B Preference shares of £0.000001 at a premium of £0.084358 per share.

On 21 January 2025, the company issued 17,781,240 Class B Preference shares of £0.000001 at a premium of £0.084358 per share.

On 25 February 2025, the company issued 5,927,080 Class B Preference shares of £0.000001 at a premium of £0.084358 per share.

On 13 March 2025, the company issued 2,646,505 A Ordinary shares, 3,085,671 B Ordinary shares and 15,336,201 C Ordinary shares all issued at their par value of £0.000001.

The Ordinary shares and B preference shares have full voting rights. The A preference shares and A, B and C Ordinary shares all have no voting rights.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

The company has elected to take advantage of the exemption from the requirements of FRS 102 to disclose transactions with other members of its group.

At the balance sheet date, included in other creditors is £230,000 (2024: £730,000) due to the shareholders of the company.

Between the balance sheet date and date of signing the accounts, the company has issued 53,981,808 B Preference shares for a total of £3,860,000.