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Registered number: 11472676
Segmentstream Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Segmentstream Ltd
Contents
Contents

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

Page 1
Segmentstream Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 11472676

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 19,444 |  | 22,275
Tangible Assets | 5 |  | 364 |  | 1,870
Investments | 6 |  | 17,882 |  | 15,476
|  |  | 37,690 |  | 39,621
CURRENT ASSETS
Debtors | 7 | 37,338 |  | 25,361 |
Cash at bank and in hand |  | 72,991 |  | 347,131 |
|  | 110,329 |  | 372,492 |
Creditors: Amounts Falling Due Within One Year | 8 | (191,394 ) |  | (246,681 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (81,065 ) |  | 125,811
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (43,375 ) |  | 165,432
NET (LIABILITIES)/ASSETS |  |  | (43,375 ) |  | 165,432
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,249 |  | 1,249
Share premium account |  |  | 1,999,593 |  | 1,999,593
Profit and Loss Account |  |  | (2,044,217 ) |  | (1,835,410 )
SHAREHOLDERS' FUNDS |  |  | (43,375) |  | 165,432

Page 1
Page 2
Segmentstream Ltd
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

P Piatrynich Director
15/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Segmentstream Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Segmentstream Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11472676 . The registered office is 86-90 Paul Street, London, EC2A 4NE.
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
These financial statements have been prepared on the assumption that the company will continue in operational
existence for the foreseeable future.
The validity of this assumption depends on the continuing support of the company's directors, creditors and
shareholders.
If the company were unable to continue in existence for the foreseeable future, adjustments would be necessary to
reduce the balance sheet values of assets to their recoverable amounts, to reclassify fixed assets as current assets and
long-term liabilities as current liabilities and to provide for further liabilities which might arise.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less
any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of ten years.
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:

Computer Equipment | 33% on cost

2.6. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Page 3
Page 4
Segmentstream Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets
and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.
Financial assets that are measured at cost and amortized cost are assessed at the end of each reporting period for
objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognized in
profit or loss.
For financial assets measured at amortized cost, the impairment loss is measured as the difference between an asset's
carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest
rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current
effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an
asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would
receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there
is an enforceable right to set off the recognized amounts and there is an intention to settle on a net basis or to realise
the asset and settle the liability.
2.8. 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.
2.9. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained
Earnings, except to the extent 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 or
substantively enacted by the statement of financial position date.
2.10. 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.
3. Average Number of Employees
Average number of employees during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Patents and licences
--- | ---
| £
Cost
As at 1 August 2024 | 28,306
As at 31 July 2025 | 28,306
Amortisation
As at 1 August 2024 | 6,031
Provided during the period | 2,831
As at 31 July 2025 | 8,862
Net Book Value
As at 31 July 2025 | 19,444
As at 1 August 2024 | 22,275

Page 4
Page 5
Segmentstream Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 August 2024 | 10,043
Disposals | (1,624 )
As at 31 July 2025 | 8,419
Depreciation
As at 1 August 2024 | 8,173
Provided during the period | 1,242
Disposals | (1,360 )
As at 31 July 2025 | 8,055
Net Book Value
As at 31 July 2025 | 364
As at 1 August 2024 | 1,870

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 15,476
Additions | 2,406
As at 31 July 2025 | 17,882
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 17,882
As at 1 August 2024 | 15,476

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 28,551 |  | 5,562
Other debtors | 8,787 |  | 19,799
| 37,338 |  | 25,361

Page 5
Page 6
Segmentstream Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11,810 |  | 13,331
Other creditors | 162,891 |  | 228,132
Taxation and social security | 16,693 |  | 5,218
| 191,394 |  | 246,681

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
106,383 Ordinary Shares of £ 0.01 each | 1,064 |  | 1,064

Preference Shares

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
18,424 Seed Preferred of £ 0.01 each | 184 |  | 184
93 Preference A shares of £ 0.01 each | 1 |  | 1
| 185 |  | 185

Page 6