17-10-2024 31-12-2025 31-12-2025 No description of principal activity IRIS Elements Accounts Production 25.4 false 37 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 December 2025.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.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 Profit and loss account has not been delivered to the Registrar.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 historic cost convention.Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.The Company's immediate and ultimate parent undertaking, and controlling party, is Poolside Inc, incorporated in the United States. Poolside AI LTD is a 100%, direct, subsidiary of Poolside Inc. During the year, the company received an unsecured, interest-free loan from its parent undertaking to fund its operations. The balance outstanding at the year-end was £6,701,812.04. The loan is repayable on demand. In addition, the Company entered into intercompany arrangements with its Parent. General and administrative services performed by the Parent on behalf of the Subsidiary were recharged to the Subsidiary. Research and development services undertaken by the Subsidiary under contract from the Parent were recharged to the Parent. These transactions were conducted at arm's length under formal transfer pricing agreements.iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure 16024601 2024-10-17 16024601 2025-12-31 16024601 2024-10-17 2025-12-31 16024601 ns14:PoundSterling 2024-10-17 2025-12-31 16024601 ns10:AuditExempt-NoAccountantsReport 2024-10-17 2025-12-31 16024601 ns10:FilletedAccounts 2024-10-17 2025-12-31 16024601 ns10:SmallEntities 2024-10-17 2025-12-31 16024601 ns10:PrivateLimitedCompanyLtd 2024-10-17 2025-12-31 16024601 ns5:CurrentFinancialInstruments 2025-12-31 16024601 ns5:ShareCapital 2025-12-31 16024601 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 16024601 ns10:Director1 2024-10-17 2025-12-31

| Company registration number: | 16024601
| Unaudited financial statements
| for the period ended 31 December 2025
| for
| Poolside Ai Ltd
| Pages for filing with the Registrar

| Company registration number: | 16024601
| Poolside Ai Ltd
| Balance sheet
| as at 31 December 2025
|  | Note |  |  |  |  |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Tangible assets | 4 |  |  |  |  |  | 1,713 |  |
|  |  |  |  |  |  |  |  |  | 1,713
| Current assets |  |  |  |  |  |  |  |  |
| Debtors |  |  |  |  |  |  | 3,624,530 |  |
| Cash at bank and in hand |  |  |  |  |  |  | 786,144 |  |
|  |  |  |  |  |  |  |  |  | 4,410,674
| Creditors: amounts falling due within one year |  |  |  |  |  |  |  |  | (9,423,890)
| Net current liabilities |  |  |  |  |  |  |  |  | (5,013,216)
| Total assets less current liabilities |  |  |  |  |  |  |  |  | (5,011,503)
| NET LIABILITIES |  |  |  |  |  |  |  |  | (5,011,503)
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  |  |  |  |  | 1
| Profit and loss account |  |  |  |  |  |  |  |  | (5,011,504)
| TOTAL EQUITY |  |  |  |  |  |  |  |  | (5,011,503)
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 December 2025.
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
| The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | 16024601
| Poolside Ai Ltd
| Balance sheet - continued
| as at 31 December 2025
| 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 Profit and loss account has not been delivered to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 12 March 2026 and signed on its behalf by:
| Mr E Kant, Director |  |
| 12 March 2026 |  |
| 2

| Poolside Ai Ltd
| Notes to the financial statements
| for the period ended 31 December 2025
| 1 | Company information
|  | Poolside Ai Ltd is a private company registered in England and Wales. Its registered number is 16024601. The company is limited by shares. Its registered office is 50 7th Floor, 50 Broadway, London, SW1H 0DB.
| 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 historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
|  | Plant and machinery etc.:
|  | Cycle to Work | - | 50% straight line
|  | Taxation
|  | Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
|  | Current taxation assets and liabilities are not discounted.
|  | Current tax is 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.
| 3

| Poolside Ai Ltd
| Notes to the financial statements - continued
| for the period ended 31 December 2025
| 2 | Accounting policies - continued
|  | Retirement benefits
|  | The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
| 3 | Average number of employees
|  | During the period the average number of employees was 37.
| 4 | Tangible fixed assets
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | Additions |  |  |  |  | 4,364
|  | At 31 December 2025 |  |  |  |  | 4,364
|  | Depreciation
|  | Charge for period |  |  |  |  | 2,651
|  | At 31 December 2025 |  |  |  |  | 2,651
|  | Net book value
|  | At 31 December 2025 |  |  |  |  | 1,713
| 5 | Advances, credit and guarantees granted to directors
|  | There were no advances, credits and guarantees granted to the directors during the period.
| 6 | Related party transactions
|  | The Company's immediate and ultimate parent undertaking, and controlling party, is Poolside Inc, incorporated in the United States. Poolside AI LTD is a 100%, direct, subsidiary of Poolside Inc. During the year, the company received an unsecured, interest-free loan from its parent undertaking to fund its operations. The balance outstanding at the year-end was £6,701,812.04. The loan is repayable on demand. In addition, the Company entered into intercompany arrangements with its Parent. General and administrative services performed by the Parent on behalf of the Subsidiary were recharged to the Subsidiary. Research and development services undertaken by the Subsidiary under contract from the Parent were recharged to the Parent. These transactions were conducted at arm's length under formal transfer pricing agreements.
| 7 | Guarantees and other financial commitments
| 4

| Poolside Ai Ltd
| Notes to the financial statements - continued
| for the period ended 31 December 2025
| 7 | Guarantees and other financial commitments - continued
|  | There were no financial guarantees or commitments, either ongoing or entered into during the period.
| 8 | Off-balance sheet arrangements
|  | The company had no off-balance sheet arrangements at year-end or at any stage during the period.
| 5