Company registration number 10817398 (England and Wales)
WEATHER STREAM LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
WEATHER STREAM LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
WEATHER STREAM LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,002
1,516
Current assets
Debtors
4
30,455
23,868
Cash at bank and in hand
18,039
11,083
48,494
34,951
Creditors: amounts falling due within one year
5
(1,761,596)
(1,682,123)
Net current liabilities
(1,713,102)
(1,647,172)
Total assets less current liabilities
(1,712,100)
(1,645,656)
Creditors: amounts falling due after more than one year
6
(7,499)
(17,631)
Net liabilities
(1,719,599)
(1,663,287)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(1,719,699)
(1,663,387)
Total equity
(1,719,599)
(1,663,287)
WEATHER STREAM LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 11 March 2026 and are signed on its behalf by:
D Gallaher
Director
Company registration number 10817398 (England and Wales)
WEATHER STREAM LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Weather Stream Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, Manfield House, 1 Southampton Street, London, WC2R 0LR.

1.1
Accounting convention

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 disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts 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.

1.2
Going concern

The financial statements have been prepared on a going concern basis.

The directors have received assurances from the parent company that further funding in the form of loans or share capital will be provided to meet the working capital requirements of the company.

It is for the above reason that the financial statements have been prepared on a going concern basis.

1.3
Tangible fixed assets

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:

Computers
33.33% Straight line

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.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

WEATHER STREAM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Cash and cash equivalents

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.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

WEATHER STREAM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

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.

1.8
Foreign exchange

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.

2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Computers
£
Cost
At 1 July 2024 and 30 June 2025
2,907
Depreciation and impairment
At 1 July 2024
1,391
Depreciation charged in the year
514
At 30 June 2025
1,905
WEATHER STREAM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
3
Tangible fixed assets
Computers
£
(Continued)
- 6 -
Carrying amount
At 30 June 2025
1,002
At 30 June 2024
1,516
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
29,509
22,999
Other debtors
946
869
30,455
23,868
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
9,996
9,996
Trade creditors
4,684
2,308
Amounts owed to group undertakings
507,088
426,887
Other creditors
1,239,828
1,242,932
1,761,596
1,682,123

Included in other creditors is £1,209,406 received under Simple Agreement for Future Equity (“SAFE”) loans. The terms of these monies are such that in the event of a future equity financing of the Company they convert to share capital at a discount of 80% of the funding round price. Until such an event occurs the debt is repayable and has been accounted for as a liability.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
7,499
17,631
WEATHER STREAM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
7
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Entities over which the entity has control, joint control or significant influence
-
13,090
8
Parent company

Weather Stream Inc is the ultimate parent company, which owns 100% of the shares. Their registered office address is 1600 Range St, Suite 102, Boulder, Colorado, 80301.

9
Prior period adjustment

During the year, the directors identified that a subsidiary undertaking had been disposed of in a previous accounting period but this disposal had not been reflected in the company’s financial statements at that time. As a result, the investment in the subsidiary and related intercompany balances were incorrectly included in prior year figures.

The error has been corrected by writing off the investment and the intercompany balance as at the date of disposal. This has resulted in a reduction in investments of £7,500, a reduction in intercompany receivables of £13,090, and a corresponding decrease in retained earnings of £20,590 as at 01 July 2023.

Comparative figures have been restated accordingly. The adjustment has no impact on the current year’s profit or loss.

Reconciliation of changes in equity
1 July
30 June
2023
2024
£
£
Adjustments to prior year
Write-off of intercompany balance
(13,090)
-
Write-off of investment in subsidiary
(7,500)
-
Total adjustments
(20,590)
-
Equity as previously reported
(1,520,635)
(1,663,287)
Equity as adjusted
(1,541,225)
(1,663,287)
Analysis of the effect upon equity
Profit and loss reserves
(20,590)
-
WEATHER STREAM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
9
Prior period adjustment
(Continued)
- 8 -
Reconciliation of changes in loss for the previous financial period
2024
£
Total adjustments
-
Loss as previously reported
(122,062)
Loss as adjusted
(122,062)
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