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REGISTERED NUMBER: 11671201 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2024 to 31 December 2025

for

Theapay Technologies Limited

Theapay Technologies Limited (Registered number: 11671201)

Contents of the Financial Statements

for the period 1 December 2024 to 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Theapay Technologies Limited

Company Information

for the period 1 December 2024 to 31 December 2025

| DIRECTOR: | S S Dsouza

| REGISTERED OFFICE: | 40 Southgate Drive

| Kettering

| NN15 7AQ

| REGISTERED NUMBER: | 11671201 (England and Wales)

| ACCOUNTANTS: | J C Associates

| Chartered Certified Accountants

| & Chartered Accountants

| 29 The Avenue

| Harrow

| HA3 7DB

Theapay Technologies Limited (Registered number: 11671201)

Balance Sheet

31 December 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 5,250 |  |

| CURRENT ASSETS

| Stocks | 5 | 290,327 |  |  |

| Debtors | 6 | 629,405 |  |  |

| Cash at bank and in hand | 24,469 |  |  |

944,201 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 890,719 |  |

| NET CURRENT ASSETS | 53,482 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 58,732 |  |

| CAPITAL AND RESERVES

| Called up share capital | 8 | 1 |  |

| Retained earnings | 9 | 58,731 |  |

| SHAREHOLDERS' FUNDS | 58,732 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 9 February 2026 and were signed by:

S S Dsouza - Director

Theapay Technologies Limited (Registered number: 11671201)

Notes to the Financial Statements

for the period 1 December 2024 to 31 December 2025

1. | STATUTORY INFORMATION

| Theapay Technologies Limited 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.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| Additions | 4,000 |  | 3,000 |  | 7,000 |  |

| At 31 December 2025 | 4,000 |  | 3,000 |  | 7,000 |  |

| DEPRECIATION

| Charge for period | 1,000 |  | 750 |  | 1,750 |  |

| At 31 December 2025 | 1,000 |  | 750 |  | 1,750 |  |

| NET BOOK VALUE

| At 31 December 2025 | 3,000 |  | 2,250 |  | 5,250 |  |

5. | STOCKS

£ |

| Finished goods | 290,327 |  |

Theapay Technologies Limited (Registered number: 11671201)

Notes to the Financial Statements - continued

for the period 1 December 2024 to 31 December 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade debtors | 628,028 |  |

| Prepayments | 1,377 |  |

629,405 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade creditors | 624,686 |  |

| Directors' current accounts | 60,771 |  |

| Deferred income | 203,462 |  |

| Accrued expenses | 1,800 |  |

890,719 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 1 | Ordinary | £1 | 1 |  |

9. | RESERVES

| Retained

| earnings

£ |

| Profit for the period | 58,731 |  |

| At 31 December 2025 | 58,731 |  |

10. | CORPORATION TAX

| The company is registered in the UK, but the company's activities are taking place solely outside the UK, hence the company is not liable for UK Corporation Tax on those activities.