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Registered Number: 10633658
England and Wales
FARILLIO LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Farillio Limited Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Farillio Limited Accountants' Report For the year ended 31 December 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Farillio Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Farillio Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Farillio Limited , as a body, in accordance with the terms of our engagement letter dated 09 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of Farillio Limited and state those matters that we have agreed to state to the Board of Directors of Farillio Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Farillio Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Farillio Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Farillio Limited . You consider that Farillio Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Farillio Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 December 2025. .................................................... Boffix & Co Accountancy Limited Boffix & Co Accountancy Limited St Alban Tower Wood Street London EC2V 7AF 09 March 2026 1

Farillio Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 362 |  | 461
Tangible fixed assets | 4 | 13,579 |  | 6,104
|  | 13,941 |  | 6,565
Current assets |  |  |
Debtors: amounts falling due within one year |  | 69,604 |  | 133,952
Cash at bank and in hand |  | 21,473 |  | 13,430
|  | 91,077 |  | 147,382
Creditors: amount falling due within one year |  | (392,606) |  | (841,171)
Net current assets |  | (301,529) |  | (693,789)
Total assets less current liabilities |  | (287,588) |  | (687,224)
Creditors: amount falling due after more than one year |  | (503,199) |  | (14,781)
Provisions for liabilities |  | (24,101) |  | (14,066)
Net assets |  | (814,888) |  | (716,071)
Capital and reserves |  |  |
Called up share capital | 5 | 220,917 |  | 217,256
Share premium account |  | 4,491,243 |  | 4,315,004
Profit and loss account |  | (5,527,048) |  | (5,248,331)
Shareholders' funds |  | (814,888) |  | (716,071)
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 09 March 2026 and were signed on its behalf by:
------------------------------- Merlie Calvert Director
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Farillio Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Farillio Limited is a private company, limited by shares, registered in England and Wales, registration number 10633658, registration address Kemp House, 160 City Road, London, EC1V 2NX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Research and development expenditure Research and development expenditure is charged to the income statement in the period in which it is incurred. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Trade Mark Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 15 Reducing Balance
Computer Equipment | 33 Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 15 (2024 : 13).
3. | Intangible fixed assets
Cost | Trade Mark |  | Total
| £ |  | £
At 01 January 2025 | 990 |  | 990
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 990 |  | 990
Amortisation
At 01 January 2025 | 529 |  | 529
Charge for year | 99 |  | 99
On disposals | - |  | -
At 31 December 2025 | 628 |  | 628
Net book values
At 31 December 2025 | 362 |  | 362
At 31 December 2024 | 461 |  | 461
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 6,054 |  | 40,526 |  | 46,580
Additions | 9,279 |  | 2,296 |  | 11,575
Disposals | - |  | - |  | -
At 31 December 2025 | 15,333 |  | 42,822 |  | 58,155
Depreciation
At 01 January 2025 | 5,541 |  | 34,935 |  | 40,476
Charge for year | 1,500 |  | 2,600 |  | 4,100
On disposals | - |  | - |  | -
At 31 December 2025 | 7,041 |  | 37,535 |  | 44,576
Net book values
Closing balance as at 31 December 2025 | 8,292 |  | 5,287 |  | 13,579
Opening balance as at 01 January 2025 | 513 |  | 5,591 |  | 6,104
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
22,091,732 Ordinary shares of £0.01 each | 220,917 |  | 217,256
| 220,917 |  | 217,256
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