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Registered number: 15715014 CURRENCY STREAM INTERNATIONAL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 SEPTEMBER 2025
CURRENCY STREAM INTERNATIONAL LIMITED REGISTERED NUMBER: 15715014 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Intangible assets | 4 |  | 268,563
Tangible assets | 5 |  | 1,650
|  |  | 270,213
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 81,014 |
Cash at bank and in hand | 7 | 268,071 |
|  | 349,085 |
Creditors: amounts falling due within one year | 8 | (79,266) |
Net current assets |  |  | 269,819
Total assets less current liabilities |  |  | 540,032
Net assets |  |  | 540,032
Capital and reserves |  |  |
Called up share capital | 9 |  | 100
Share premium account |  |  | 602,465
Other reserves |  |  | 102,516
Profit and loss account |  |  | (165,049)
|  |  | 540,032
Page 1
CURRENCY STREAM INTERNATIONAL LIMITED REGISTERED NUMBER: 15715014 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
N R Goddard
Director
Date: 17 April 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
CURRENCY STREAM INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
Currency Stream International Limited is a limited liability company incorporated in England and Wales with registration number 15715014. The registered office address is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, as well as funding arrangements and the solvency of the company. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
CURRENCY STREAM INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 4
CURRENCY STREAM INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Comprehensive Income over its useful economic life. 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. The estimated useful lives range as follows:
|  |  |  | Patents | - | 10 | years
|  |  |  | Computer software | - | 10 | years
|  |  |  | Goodwill | - | 10 | years
|  |  |  | Other intangible fixed assets | - | 10 | years
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
CURRENCY STREAM INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 9.
4. | Intangible assets
|  | Contractual rights | Other intangible assets | Computer software | Goodwill | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| Additions | 82,021 | 10,253 | 169,716 | 10,253 | 272,243
| At 30 September 2025 | 82,021 | 10,253 | 169,716 | 10,253 | 272,243
| Amortisation |  |  |  |  |
| Charge for the period on owned assets | 2,944 | 368 | - | 368 | 3,680
| At 30 September 2025 | 2,944 | 368 | - | 368 | 3,680
| Net book value |  |  |  |  |
| At 30 September 2025 | 79,077 | 9,885 | 169,716 | 9,885 | 268,563
Page 6
CURRENCY STREAM INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| Additions | 2,024
| At 30 September 2025 | 2,024
| Depreciation |
| Charge for the period on owned assets | 374
| At 30 September 2025 | 374
| Net book value |
| At 30 September 2025 | 1,650
6. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by group undertakings | 74,410
| Other debtors | 1,250
| Prepayments and accrued income | 5,325
| Unpaid share capital | 29
|  | 81,014
7. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 268,071
|  | 268,071
Page 7
CURRENCY STREAM INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 42,857
| Other taxation and social security | 27,469
| Other creditors | 1,002
| Accruals and deferred income | 7,938
|  | 79,266
9. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 28,515 Class A - Ordinary shares of £0.001 each | 28
|  | 50,694 Calss B - Ordinary shares of £0.001 each | 51
|  | 20,790 Class C - Ordinary shares of £0.001 each | 21
|  |  | 100
On 20 May 2024, the company entered into an agreement to acquire various assets from FTT Global Ltd in exchange for the issue of 20,790 C Ordinary shares of £0.001 each. On 20 May 2024, the company and Paycorp International Ltd entered into an agreement under which Paycorp agreed to subscribe for 50,694 B Ordinary shares of £0.001 each in the company.
Page 8