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Registered Number: 11595010
England and Wales
TOVIE AI LIMITED
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Tovie AI Limited Contents Page For the year ended 30 September 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Tovie AI Limited Accountants' Report For the year ended 30 September 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Tovie AI Limited for the year ended 30 September 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tovie AI Limited for the year ended 30 September 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 companys 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 Tovie AI Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Tovie AI Limited and state those matters that we have agreed to state to the Board of Directors of Tovie AI 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 Tovie AI Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Tovie AI 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 Tovie AI Limited. You consider that Tovie AI 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 Tovie AI 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 30 September 2025. .................................................... FDCA Limited (t/a Anglia Consulting) Bennet's House Office 2, 21 Leyton Road Harpenden AL5 2HU 10 March 2026 1

Tovie AI Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 0 |  | 703
|  | 0 |  | 703
Current assets |  |  |
Debtors |  | 146,147 |  | 41,980
Cash at bank and in hand |  | 9,359 |  | 16,924
|  | 155,506 |  | 58,904
Creditors: amount falling due within one year |  | (87,521) |  | (17,913)
Net current assets |  | 67,985 |  | 40,991
Total assets less current liabilities |  | 67,985 |  | 41,694
Creditors: amount falling due after more than one year |  | 0 |  | 3,814
Accruals and deferred income |  | (64,882) |  | (44,708)
Net assets |  | 3,103 |  | 800
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 3,003 |  | 700
Shareholders' funds |  | 3,103 |  | 800
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges 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 director on 10 March 2026 and were signed by:
------------------------------- Joshua Eugen Kaiser Director
2

Tovie AI Limited Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information Tovie AI Limited is a private company, limited by shares, registered in England and Wales, registration number 11595010, registration address 128 City Road, London, EC1V 2NX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements are prepared on the historical cost basis and are presented in sterling, which is the functional currency of the Company. The preparation of financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 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:
Computer Equipment | 2 Years Straight Line
2. | Average number of employees Average number of employees during the year was 2 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 October 2024 | 1,408 |  | 1,408
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 1,408 |  | 1,408
Depreciation
At 01 October 2024 | 704 |  | 704
Charge for year | 704 |  | 704
On disposals | - |  | -
At 30 September 2025 | 1,408 |  | 1,408
Net book values
Closing balance as at 30 September 2025 | - |  | -
Opening balance as at 01 October 2024 | 703 |  | 703
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