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Registration number: 09069930

Captain AI Technologies Ltd
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 30 September 2025

Captain AI Technologies Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

Captain AI Technologies Ltd

Company Information

Director | Dr Asitha Ryan Perera

Registered office | C/o Smb Llp 87-91 Newman Street London England W1T 3EY

Accountants | Alpha Accountants (London) Limited Chartered Certified Accountants & Registered Auditors585A Fulham Road Fulham London SW6 5UA

Captain AI Technologies Ltd

(Registration number: 09069930)
Abridged Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,907 | 6,543
Current assets |  |  |
Debtors |  | 857,828 | 837,854
Cash at bank and in hand |  | 195,305 | 213,985
|  | 1,053,133 | 1,051,839
Prepayments and accrued income |  | 12,499 | 12,495
Creditors: Amounts falling due within one year |  | (137,682) | (85,051)
Net current assets |  | 927,950 | 979,283
Total assets less current liabilities |  | 932,857 | 985,826
Creditors: Amounts falling due after more than one year |  | - | (164)
Provisions for liabilities |  | (1,227) | (1,636)
Accruals and deferred income |  | (68,807) | (29,798)
Net assets |  | 862,823 | 954,228
Capital and reserves |  |  |
Called up share capital |  | 629 | 629
Share premium reserve |  | 4,093,113 | 4,093,113
Other reserves |  | 4,277 | 4,277
Retained earnings |  | (3,235,196) | (3,143,791)
Shareholders' funds |  | 862,823 | 954,228

For the financial year ending 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Captain AI Technologies Ltd

(Registration number: 09069930)
Abridged Balance Sheet as at 30 September 2025

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

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

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 3 March 2026

......................................... Dr Asitha Ryan Perera Director

Captain AI Technologies Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
C/o Smb Llp
87-91 Newman Street
London
W1T 3EY
England

These financial statements were authorised for issue by the director on 3 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Captain AI Technologies Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 25% Reducing balance

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.

Captain AI Technologies Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Captain AI Technologies Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 October 2024 | 11,337 | 11,337
At 30 September 2025 | 11,337 | 11,337
Depreciation
At 1 October 2024 | 4,794 | 4,794
Charge for the year | 1,636 | 1,636
At 30 September 2025 | 6,430 | 6,430
Carrying amount
At 30 September 2025 | 4,907 | 4,907
At 30 September 2024 | 6,543 | 6,543