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REGISTERED NUMBER: 12268176 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OPENQUERY LTD

OPENQUERY LTD (REGISTERED NUMBER: 12268176)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

OPENQUERY LTD

COMPANY INFORMATION

For The Year Ended 31 December 2025

| DIRECTORS: | N Daneliya

| J Rodriguez Andrade

| REGISTERED OFFICE: | 91 Wimpole Street

| London

| United Kingdom

| W1G 0EF

| REGISTERED NUMBER: | 12268176 (England and Wales)

OPENQUERY LTD (REGISTERED NUMBER: 12268176)

ABRIDGED BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 14,161 |  | 18,635 |  |

CURRENT ASSETS

Debtors | 278,467 |  | 210,402 |  |

Cash at bank | 92,663 |  | 73,048 |  |

371,130 |  | 283,450 |  |

CREDITORS

Amounts falling due within one year | 53,496 |  | 36,924 |  |

NET CURRENT ASSETS | 317,634 |  | 246,526 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 331,795 |  | 265,161 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Capital contribution | 4,683,604 |  | 2,852,302 |  |

Retained earnings | (4,352,109 | ) | (2,587,441 | ) |

331,795 |  | 265,161 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 20 February 2026 and were signed on its behalf by:

J Rodriguez Andrade - Director

OPENQUERY LTD (REGISTERED NUMBER: 12268176)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| OpenQuery 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover represents sales of coding software, excluding value added tax, sold during the year.

| Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

| Tangible fixed assets

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

| Computer equipment - 33.33% straight line

| Financial instruments

| The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

| 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

| Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits.

| Current tax assets and liabilities are not discounted and are 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.

| Foreign currencies

| Transactions denominated in foreign currencies are translated into sterling and recorded at the rate of exchange ruling at the date of the transaction. Balances at the year-end denominated in a foreign currency are translated into sterling at the rate of exchange ruling at the balance sheet date.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable are charged to the profit and loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

OPENQUERY LTD (REGISTERED NUMBER: 12268176)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 29,849 |  |

| Additions | 5,150 |  |

| At 31 December 2025 | 34,999 |  |

| DEPRECIATION

| At 1 January 2025 | 11,214 |  |

| Charge for year | 9,624 |  |

| At 31 December 2025 | 20,838 |  |

| NET BOOK VALUE

| At 31 December 2025 | 14,161 |  |

| At 31 December 2024 | 18,635 |  |

5. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 20,470 |  | 68,388 |  |