BOND FINANCIAL TECHNOLOGIES LIMITED


Directors	PISKADLO, Stefan Jan
	STRYCHARCZYK, Marcus William


Registered Address	2nd Floor Berkeley Square
	Berkeley Square House
	London
	W1J 6BD


Registered Number	14051029 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	4		174,777		21,562
Tangible assets	5		3,648		-
			178,425		21,562
Current assets
Debtors	6	265,143		179,272
Cash at bank and on hand		203,554		352,873
		468,697		532,145
Creditors amounts falling due within one year	7	(127,145)		(58,418)
Net current assets (liabilities)			341,552		473,727
Total assets less current liabilities			519,977		495,289
Net assets			519,977		495,289
Capital and reserves
Called up share capital			15		15
Share premium			869,996		869,996
Profit and loss account			(350,034)		(374,722)
Shareholders' funds			519,977		495,289

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 19 May 2026, and are signed on its behalf by:

PISKADLO, Stefan Jan
Director
Registered Company No. 14051029

BOND FINANCIAL TECHNOLOGIES LIMITED

Notes to the Financial Statements
for the year ended 31 December 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.

	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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

	Intangible assets
	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. Website development costs are being amortised evenly over their estimated useful life of ten years.

	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

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		3

3.	Prior period adjustment
	Subcontractor costs of £140,302 were previously included within Cost of Sales. In the current year financial statements, these amounts have been reclassified to administrative expenses. This reclassification is presentational in nature and has no impact on the reported loss for the prior period or on shareholders’ funds.

4.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	21,712	21,712
Additions	162,846	162,846
At 31 December 25	184,558	184,558
Amortisation and impairment
At 01 January 25	150	150
Charge for year	9,631	9,631
At 31 December 25	9,781	9,781
Net book value
At 31 December 25	174,777	174,777
At 31 December 24	21,562	21,562

5.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	4,487	4,487
At 31 December 25	4,487	4,487
Depreciation and impairment
Charge for year	839	839
At 31 December 25	839	839
Net book value
At 31 December 25	3,648	3,648
At 31 December 24	-	-

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	131,246	59,661
Other debtors	124,194	104,279
Prepayments and accrued income	9,703	15,332
Total	265,143	179,272

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	34,507	6,875
Taxation and social security	19,235	11,632
Other creditors	10,046	12,215
Accrued liabilities and deferred income	63,357	27,696
Total	127,145	58,418

8.	Operating lease commitments
	At 31 December 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £51,784 (2024: £48,948).

9.	Related party transactions
	During the year the Company owed £624 (2024: £624) to the Directors and this amount is included within other creditors. The loans are unsecured, interest free and repayable on demand.