Company No: SC819778 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

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

Director's responsibilities:

• The members have 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;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Dwarf Star AI Limited (registered number: SC819778) were approved and authorised for issue by the director on 17 December 2025 and were signed on its behalf by:

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in Scotland (Company no. SC819778). The address of its registered office is The Old School House, 101 Portman Street, Glasgow, G41 1EJ, Scotland, United Kingdom.

2. Employees

3. Going Concern

The financial statements have been prepared on a going concern basis. The director has reasonable expectation that the Company has adequate resources through funding and continued support from other group companies to continue in operational existence for the foreseeable future and meet its liabilities as they fall due. The directors have therefore considered it appropriate to continue to adopt the going concern basis of accounting in preparing these financial statements.