Allshares UK Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Allshares UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14692277 . The registered office is 7 Savoy Court, London, London, WC2R 0EZ.

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 going concern basis, which assumes that the company will be able to meet its financial obligations as they fall due for payment for the foreseeable future. The company is reliant upon the continued support of its parent undertaking, Allshares OY, to be able to do this. Allshares OY has indicated to the directors, that support will be provided as it is required.

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.

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. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like other debtors and creditors, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised 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 recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.5. 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.

2.6. 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.

2.7. 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.

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Allshares UK Limited

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 31 December 2025

2.8. 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.

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

2.9. 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.

2.10. 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.

2.11. Disclousre of long or short period

The company made the decision to change the year end from February to December, therefore the prior year reflects a full 12 month period prepared to 28 February 2025 with the current year reflecting a 10 month period to 31 December 2025.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 1 (2025: NIL)

4. Debtors

	31 December 2025	28 February 2025
	£	£
Due within one year
Amounts owed by group undertakings	20,710	100

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	28 February 2025
	£	£
Trade creditors	723	-
Corporation tax	777	-
Amounts owed to group undertakings	15,797	-

	17,297	-

6. Share Capital

	31 December 2025	28 February 2025
	£	£
Allotted, Called up and fully paid	100	100

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Allshares UK Limited

Notes to the Financial Statements (continued)

For the Period 1 March 2025 to 31 December 2025

7. Dividends

No dividends were proposed or paid during the current or prior year.

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Allshares OY , incorporated in Finland. Copies of the group accounts may be obtained from the secretary, Aleksanterinkatu 13, 00100 Helsinki . The ultimate controlling party is Allshares OY who controls 100% of the shares of Allshares UK Limited .

9. Change Of Name

The company, formerly known as Novare Pay Consulting Limited, changed its name to Allshares UK Limited on 22 April 2025. These financial statements are prepared under the new name.

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		31 December 2025		28 February 2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	20,710		100

		20,710		100
Creditors: Amounts Falling Due Within One Year	5	(17,297 )		-

NET CURRENT ASSETS (LIABILITIES)			3,413		100

TOTAL ASSETS LESS CURRENT LIABILITIES			3,413		100

NET ASSETS			3,413		100

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			3,313		-

SHAREHOLDERS' FUNDS			3,413		100