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Company No: 14478163 (England and Wales)

# HAYLO VENTURES LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

HAYLO VENTURES LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

Contents

HAYLO VENTURES LIMITED

## BALANCE SHEET

AS AT 31 DECEMBER 2025
HAYLO VENTURES LIMITED

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 4 | 41,907 |  | 47,551
Tangible assets | 5 | 2,188 |  | 8,301
Investments | 6 | 975,000 |  | 975,000
|  | 1,019,095 |  | 1,030,852
Current assets |  |  |  |
Debtors | 7 | 1,034,204 |  | 142,959
Cash at bank and in hand |  | 1,732,693 |  | 3,225,616
|  | 2,766,897 |  | 3,368,575
Creditors: amounts falling due within one year | 8 | ( 90,812) |  | ( 103,283)
Net current assets |  | 2,676,085 |  | 3,265,292
Total assets less current liabilities |  | 3,695,180 |  | 4,296,144
Net assets |  | 3,695,180 |  | 4,296,144
Capital and reserves |  |  |  |
Called-up share capital | 9 | 10,625 |  | 10,625
Share premium account |  | 5,465,093 |  | 5,465,093
Profit and loss account |  | ( 1,780,538 ) |  | ( 1,179,574 )
Total shareholders' funds |  | 3,695,180 |  | 4,296,144

For the financial year ending 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 financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Haylo Ventures Limited (registered number: 14478163) were approved and authorised for issue by the Board of Directors on 16 March 2026. They were signed on its behalf by:

R Smith Director |

HAYLO VENTURES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
HAYLO VENTURES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Haylo Ventures Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Tower Bridge House, St. Katherines Way, London, E1W 1AA, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | 10 years straight line

###### Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
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.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### 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 creditors: amounts falling due within one year.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either 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.

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 payments 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. Amounts 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.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2.Transition to FRS102

These financial statements for the year ended 31 December 2025 are the first financial statements of Haylo Ventures Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 January 2025.
The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 7 |  | 6

#### 4. Intangible assets

| Other intangible assets |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 56,434 |  | 56,434
At 31 December 2025 | 56,434 |  | 56,434
Accumulated amortisation |  |  |
At 01 January 2025 | 8,883 |  | 8,883
Charge for the financial year | 5,644 |  | 5,644
At 31 December 2025 | 14,527 |  | 14,527
Net book value |  |  |
At 31 December 2025 | 41,907 |  | 41,907
At 31 December 2024 | 47,551 |  | 47,551

#### 5. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 12,883 |  | 12,883
Disposals | ( 7,846) |  | ( 7,846)
At 31 December 2025 | 5,037 |  | 5,037
Accumulated depreciation |  |  |
At 01 January 2025 | 4,582 |  | 4,582
Charge for the financial year | 4,937 |  | 4,937
Disposals | ( 6,670) |  | ( 6,670)
At 31 December 2025 | 2,849 |  | 2,849
Net book value |  |  |
At 31 December 2025 | 2,188 |  | 2,188
At 31 December 2024 | 8,301 |  | 8,301

#### 6. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 January 2025 | 975,000 |  | 975,000
At 31 December 2025 | 975,000 |  | 975,000
Carrying value at 31 December 2025 | 975,000 |  | 975,000
Carrying value at 31 December 2024 | 975,000 |  | 975,000

#### 7. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 985,475 |  | 66,632
Other debtors | 48,729 |  | 76,327
| 1,034,204 |  | 142,959

#### 8. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 25,526 |  | 16,877
Other taxation and social security | 52,384 |  | 73,667
Other creditors | 12,902 |  | 12,739
| 90,812 |  | 103,283

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000,000 Ordinary shares of £ 0.01 each | 10,000 |  | 10,000
62,500 Preference non-cumulative shares of £ 0.01 each | 625 |  | 625
| 10,625 |  | 10,625

#### 10. Related party transactions

Included in debtors are balances totalling £977,591 (2024 - £52,784) owed by companies with common key management personnel. No interest is charged on these outstanding balances and the balances are repayable on demand.