SATURN FINTECH LIMITED


Directors	Michael Ettlinger
	Amal Jolly
	Rohit Vaish


Company Secretary	OHS SECRETARIES LIMITED


Registered Address	8 Devonshire Square
	Saturn Fintech Ltd.
	London
	EC2M 4YJ


Registered Number	15078984 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1,344		1,776
Tangible assets	4		33,818		-
Investments	5		495,000		-
			530,162		1,776
Current assets
Debtors		83,677		2,317
Cash at bank and on hand		13,751		48,296
		97,428		50,613
Creditors amounts falling due within one year	6	(104,617)		(30,465)
Net current assets (liabilities)			(7,189)		20,148
Total assets less current liabilities			522,973		21,924
Creditors amounts falling due after one year	7		(1,094,158)		-
Net assets			(571,185)		21,924
Capital and reserves
Called up share capital			3		3
Share premium			74,998		74,995
Profit and loss account			(646,186)		(53,074)
Shareholders' funds			(571,185)		21,924

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

Rohit Vaish
Director
Registered Company No. 15078984

SATURN FINTECH LIMITED

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

	Going concern
	In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future, which is at least 12 months from the date that the financial statements are authorised for issue. The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

Going concern

In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future, which is at least 12 months from the date that the financial statements are authorised for issue.

The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax, and other sales taxes.

	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 profit and loss 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.

	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. Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer software - 25% reducing balance.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Office Equipment	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		3

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 September 24	2,368	2,368
Additions	16	16
At 31 August 25	2,384	2,384
Amortisation and impairment
At 01 September 24	592	592
Charge for year	448	448
At 31 August 25	1,040	1,040
Net book value
At 31 August 25	1,344	1,344
At 31 August 24	1,776	1,776

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	37,754	37,754
At 31 August 25	37,754	37,754
Depreciation and impairment
Charge for year	3,936	3,936
At 31 August 25	3,936	3,936
Net book value
At 31 August 25	33,818	33,818
At 31 August 24	-	-

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
Additions	495,000	495,000
At 31 August 25	495,000	495,000
Net book value
At 31 August 25	495,000	495,000
At 31 August 24	-	-

	Notes
	¹Other investments other than loans

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,015	-
Taxation and social security	97,698	26,615
Other creditors	4,904	3,850
Total	104,617	30,465

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	1,094,158	-
Total	1,094,158	-

8.	Contingent liabilities
	There were no financial guarantees or commitments, either ongoing or entered into during the period.

9.	Directors advances, credits and guarantees
	As of 31 August 2025, the company had advanced £360 to the directors.

10.	Off-balance sheet arrangements
	The company had no off-balance sheet arrangements at year-end or at any stage during the period.

11.	Related party transactions
	As at 31 August 2025, there was a loan of £1,094,158 outstanding, owed to its parent company, Saturn Fintech Inc.