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Registered number: 13392964
Boogi Technologies Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Peter Jarman LLP
Boogi Technologies Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Boogi Technologies Ltd
Statement of Financial Position
As At 31 July 2025
Statement of Financial Position
Registered number: 13392964

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,922 |  | 2,104
Tangible Assets | 5 |  | 871 |  | 789
|  |  | 4,793 |  | 2,893
CURRENT ASSETS
Debtors | 6 | 41,490 |  | 28,148 |
Cash at bank and in hand |  | 31,063 |  | 73,519 |
|  | 72,553 |  | 101,667 |
Creditors: Amounts Falling Due Within One Year | 7 | (19,981 ) |  | (13,805 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 52,572 |  | 87,862
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 57,365 |  | 90,755
NET ASSETS |  |  | 57,365 |  | 90,755
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2,571 |  | 2,542
Share premium account |  |  | 284,457 |  | 259,453
Income Statement |  |  | (229,663 ) |  | (171,240 )
SHAREHOLDERS' FUNDS |  |  | 57,365 |  | 90,755

Page 1
Page 2
Boogi Technologies Ltd
Statement of Financial Position (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 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 Income Statement.
On behalf of the board

Mr C H Saraty Director | Mr S Di Gregorio Director
10/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Boogi Technologies Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Boogi Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13392964 . The registered office is 124 City Road, London, Greater London, EC1V 2NX.
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. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost lessany accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of ten years.
2.4. 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:

Plant & Machinery | 25% on reducing balance basis
Computer Equipment | 25% on reducing balance basis

2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to theextent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred 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 orsubstantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balancesheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different fromthose in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws thathave been enacted or substantively enacted by the year end and that are expected to apply to the reversal of thetiming difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they willbe recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
Page 3
Page 4
Boogi Technologies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 August 2024 | 2,104
Additions | 2,254
As at 31 July 2025 | 4,358
Amortisation
As at 1 August 2024 | -
Provided during the period | 436
As at 31 July 2025 | 436
Net Book Value
As at 31 July 2025 | 3,922
As at 1 August 2024 | 2,104

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 August 2024 | 2,040
Additions | 335
As at 31 July 2025 | 2,375
Depreciation
As at 1 August 2024 | 1,251
Provided during the period | 253
As at 31 July 2025 | 1,504
Net Book Value
As at 31 July 2025 | 871
As at 1 August 2024 | 789

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,980 |  | -
Other debtors | 39,510 |  | 28,148
| 41,490 |  | 28,148

Page 4
Page 5
Boogi Technologies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 620 |  | 1,704
Other creditors | 17,840 |  | 11,952
Taxation and social security | 1,521 |  | 149
| 19,981 |  | 13,805

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,571 |  | 2,542

Page 5