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Registration number: 13007286

Financial Innovation Commons Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Financial Innovation Commons Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Financial Innovation Commons Limited

Company Information

Director | H Sims

Registered office | 10 Trumpington Street Cambridge CB2 1QA

Accountants | Tax Innovations Limited Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Financial Innovation Commons Limited

(Registration number: 13007286)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 12 | 12
Creditors: Amounts falling due within one year | 5 | (2,592) | (2,022)
Net liabilities |  | (2,580) | (2,010)
Reserves |  |  |
Retained earnings |  | (2,580) | (2,010)
Deficit |  | (2,580) | (2,010)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 1 June 2026

......................................... H Sims Director

Financial Innovation Commons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
10 Trumpington Street
Cambridge
CB2 1QA
United Kingdom

These financial statements were authorised for issue by the director on 1 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

In accordance with his responsibility the director has considered the appropriateness of the going concern basis for the preparation of the financial statements.
The financial statements have been prepared on the going concern basis, the validity of which is based on operating forecasts and continuing financial support of the director.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Financial Innovation Commons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 12 | 12

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 12
Provision
Carrying amount
At 31 December 2025 | 12
At 31 December 2024 | 12

Financial Innovation Commons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 450 | 450
Other creditors | 2,142 | 1,572
| 2,592 | 2,022