REGISTERED NUMBER: 08240630 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

BRIT SERVICES (TECHNOLOGY) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Marcos Puccini

REGISTERED OFFICE:

Ground Floor

1 Bakers Row

London

EC1R 3DB

REGISTERED NUMBER:

08240630 (England and Wales)

ACCOUNTANTS:

Golder Baqa Limited

Ground Floor

1 Baker's Row

London

EC1R 3DB

FIXED ASSETS

Intangible assets

4

212,462

273,165

Tangible assets

5

800

1,600

213,262

274,765

CURRENT ASSETS

Debtors

6

148,448

148,448

NET CURRENT ASSETS

148,448

148,448

TOTAL ASSETS LESS CURRENT LIABILITIES

361,710

423,213

PROVISIONS FOR LIABILITIES

(1,081

)

(1,081

)

ACCRUALS AND DEFERRED INCOME

(1,800

)

(900

)

NET ASSETS

358,829

421,232

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

358,828

421,231

SHAREHOLDERS' FUNDS

358,829

421,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2026 and were signed by:

Mr Marcos Puccini - Director

1.	STATUTORY INFORMATION

BRIT SERVICES (TECHNOLOGY) LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following rate in order to write off each asset over its estimated useful life.

Office equipment 25% on the reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on pure and applied research are written off in the year of expenditure through the profit and loss account. Development costs are written off in the year of expenditure except in the following circumstances when it may be capitalised.

There is a clearly defined project, the related expenditure is separately identifiable, the outcome of such a project has been assessed with reasonable certainty as to its technical feasibility and its ultimate commercial viability considered in the light of factors such as likely market conditions, public opinion, consumer and environment legislation, the aggregate of the development cost and other related production, selling and administration costs is expected to be exceeded by future revenues and adequate resources exit and available to enable the project to be completed and to provide any consequential increases in working capital.

Development costs incurred for the production of licences software are capitalised once it is technically feasible for the base technology to be used ad part of a saleable product. The resulting intangible fixed asset is being amortised over ten years.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

455,274

AMORTISATION

At 1 January 2025

182,109

Charge for year

60,703

At 31 December 2025

242,812

NET BOOK VALUE

At 31 December 2025

212,462

At 31 December 2024

273,165

5.	TANGIBLE FIXED ASSETS

Office

Equipment

£

COST

At 1 January 2025

and 31 December 2025

49,642

DEPRECIATION

At 1 January 2025

48,042

Charge for year

800

At 31 December 2025

48,842

NET BOOK VALUE

At 31 December 2025

800

At 31 December 2024

1,600

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

148,448

148,448

7.	RELATED PARTY TRANSACTIONS

At the balance sheet date, the company was owed an amount of £148,448 (2024: £148,448) by Britech Consultoria E Technologia, a UK branch of the parent company.

8.	ULTIMATE CONTROLLING PARTY

Britech Consultoria E Technologia Ltda, a company in Brazil, controls the company by virtue of a controlling interest of 100% of the issued ordinary share capital.