Acorah Software Products - Accounts Production 16.8.310 false true true 31 December 2024 9 April 2024 false 1 January 2025 31 December 2025 31 December 2025 15630553 Mr George Morgan Goodwille Ltd Symbolica AI, Inc 18 Bartol Street #1212, San Francisco CA 94133 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15630553 2024-12-31 15630553 2025-12-31 15630553 2025-01-01 2025-12-31 15630553 frs-core:CurrentFinancialInstruments 2025-12-31 15630553 frs-core:Non-currentFinancialInstruments 2025-12-31 15630553 frs-core:BetweenOneFiveYears 2025-12-31 15630553 frs-core:ComputerEquipment 2025-12-31 15630553 frs-core:ComputerEquipment 2025-01-01 2025-12-31 15630553 frs-core:ComputerEquipment 2024-12-31 15630553 frs-core:FurnitureFittings 2025-12-31 15630553 frs-core:FurnitureFittings 2025-01-01 2025-12-31 15630553 frs-core:FurnitureFittings 2024-12-31 15630553 frs-core:WithinOneYear 2025-12-31 15630553 frs-core:ShareCapital 2025-12-31 15630553 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15630553 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15630553 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15630553 frs-bus:SmallEntities 2025-01-01 2025-12-31 15630553 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15630553 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15630553 1 2025-01-01 2025-12-31 15630553 frs-bus:Director1 2025-01-01 2025-12-31 15630553 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 15630553 frs-countries:EnglandWales 2025-01-01 2025-12-31 15630553 2024-04-08 15630553 2024-12-31 15630553 2024-04-09 2024-12-31 15630553 frs-core:CurrentFinancialInstruments 2024-12-31 15630553 frs-core:Non-currentFinancialInstruments 2024-12-31 15630553 frs-core:BetweenOneFiveYears 2024-12-31 15630553 frs-core:WithinOneYear 2024-12-31 15630553 frs-core:ShareCapital 2024-12-31 15630553 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 15630553
Symbolica AI Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Goodwille Limited
Symbolica AI Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Symbolica AI Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15630553

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 28,910 |  | 20,518
|  |  | 28,910 |  | 20,518
CURRENT ASSETS
Debtors | 5 | 178,848 |  | 212,586 |
Cash at bank and in hand |  | 65,225 |  | 41,557 |
|  | 244,073 |  | 254,143 |
Creditors: Amounts Falling Due Within One Year | 6 | (352,726 ) |  | (251,665 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (108,653 ) |  | 2,478
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (79,743 ) |  | 22,996
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (5,129 )
NET (LIABILITIES)/ASSETS |  |  | (79,743 ) |  | 17,867
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (79,744 ) |  | 17,866
SHAREHOLDERS' FUNDS |  |  | (79,743) |  | 17,867

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Symbolica AI Limited
Balance Sheet (continued)
As At 31 December 2025
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr George Morgan Director
12/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Symbolica AI Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Symbolica AI Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15630553 . The registered office is 66 City Road, Fourth Floor East, London, EC1Y 2AL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
Though the Company is operating at a loss, the Directors have a reasonable expectation that the Company will continue to have access to adequate resources to continue in operational existence for the foreseeable future. Thus, the Directors continue to adopt the going concern basis in preparing the annual financial statements
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | Straight Line - 5 Years
Computer Equipment | Straight Line - 2 Years

2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Symbolica AI Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Debtors
Basic financial assets, including trade and other debtors, are intially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
2.10. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.11. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
2.12. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.13. Disclosure of long or short period
The company was incorporated on 9 April 2024, preparing its first set of accounts for the short period from this date to 31 December 2024. Therefore the comparative period reflects a short period. The current period is a full twelve months from 1 January 2025 to 31 December 2025.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 14 (2024: 1)
14 1
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Symbolica AI Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 18,600 | 3,583 | 22,183
Additions | 1,154 | 18,434 | 19,588
As at 31 December 2025 | 19,754 | 22,017 | 41,771
Depreciation
As at 1 January 2025 | 1,217 | 448 | 1,665
Provided during the period | 3,835 | 7,361 | 11,196
As at 31 December 2025 | 5,052 | 7,809 | 12,861
Net Book Value
As at 31 December 2025 | 14,702 | 14,208 | 28,910
As at 1 January 2025 | 17,383 | 3,135 | 20,518

5. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 63,580 |  | 28,349
Other debtors | 1,395 |  | 24,600
VAT | 14,356 |  | 63,400
Net wages | 30 |  | -
| 79,361 |  | 116,349
Due after more than one year
Other debtors | 99,487 |  | 96,237
| 178,848 |  | 212,586

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,936 |  | 15,119
Corporation tax | - |  | 1,124
Other taxes and social security | 71,437 |  | 34,526
Other creditors | - |  | 5,400
Accruals and deferred income | 1,650 |  | 1,500
Amounts owed to parent undertaking | 241,703 |  | 193,996
| 352,726 |  | 251,665

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Symbolica AI Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 246,000 |  | 246,000
Later than one year and not later than five years | 75,934 |  | 321,934
| 321,934 |  | 567,934

9. Dividends
No dividends were proposed or paid during the period.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Symbolica AI, Inc , incorporated in United States of America. Copies of the group accounts may be obtained from the secretary, 18 Bartol Street #1212, San Francisco CA 94133 . The ultimate controlling party is Symbolica AI, Inc who controls 100% of the shares of Symbolica AI Limited .
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