VERBAFLO LIMITED


Directors	Sayantan Biswas
	Bay Downing


Registered Address	Arquen House
	4-6 Spicer Street
	St. Albans
	AL3 4PQ


Registered Number	16007307 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	4		30,325
			30,325
Current assets
Debtors	5	160,677
Cash at bank and on hand		218,044
		378,721
Creditors amounts falling due within one year	6	(134,611)
Net current assets (liabilities)			244,110
Total assets less current liabilities			274,435
Net assets			274,435
Capital and reserves
Called up share capital			1,724
Share premium			1,896,663
Other reserves			21,524
Profit and loss account			(1,645,476)
Shareholders' funds			274,435

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 April 2026, and are signed on its behalf by:

Sayantan Biswas
Director
Registered Company No. 16007307

VERBAFLO LIMITED

Notes to the Financial Statements
for the period ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The financial statements have been prepared on a going concern basis. The directors consider this basis appropriate as the Company has sufficient cash available to continue to trade for at least 12 months from the date these financial statements are authorised for issue.

	Turnover policy
	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 rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

	Government grants or assistance
	Grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability. The Research and Development Expenditure Credit (RDEC) is recognised as a government grant in accordance with FRS 102 Section 24. The gross RDEC credit is recognised within other income in the profit and loss account in the year to which the qualifying expenditure relates and the associated corporation tax is included within the tax charge for the year.

Government grants or assistance

Grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.  
 
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability. 
 
The Research and Development Expenditure Credit (RDEC) is recognised as a government grant in accordance with FRS 102 Section 24. The gross RDEC credit is recognised within other income in the profit and loss account in the year to which the qualifying expenditure relates and the associated corporation tax is included within the tax charge for the year.

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Further information regarding the company's income
	These financial statements have been prepared from the date of incorporation on 9 October 2024 to 31 October 2025 and represent the Company’s first set of financial statements.

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	37,145	37,145
At 31 October 25	37,145	37,145
Depreciation and impairment
Charge for year	6,820	6,820
At 31 October 25	6,820	6,820
Net book value
At 31 October 25	30,325	30,325
At 08 October 24	-	-

5.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	66,370
	Other debtors	48,168
	Prepayments and accrued income	46,139
	Total	160,677

6.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	101,166
	Taxation and social security	22,854
	Other creditors	2,859
	Accrued liabilities and deferred income	7,732
	Total	134,611


	At the balance sheet date, the Company owed £100 to the Director and this amount is included within other creditors. This loan is unsecured, interest free and repayable on demand.

7.	Events after reporting date
	Subsequent to the period ended 31 October 2025, Dhruv Gupta and Virender Pratap Singh were appointed as directors on 5 March 2026.

8.	Related party transactions
	At the balance sheet date, the company was owed £29,619 by a connected company, Andromeda Intelligent Technology Services Private Limited. The loan is unsecured, interest-free, and repayable on demand.

9.	Further information regarding the company's financial position
	Included in other reserves are Simple Agreements for Future Equity ('SAFEs') totalling £21,524. The SAFE's converted into equity on 17 March 2026, post the period ended 31 October 2025.