The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

Trusted Interactions Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 34-35 Berwick Street, London, England, W1F 8RP.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

On 3 November 2025 the company passed a resolution to change its accounting reference date to 31st December, from 31st May. Accordingly, these financial statements present the financial period of 7 months from 1 June 2025 to 31 December 2025. The comparatives present the previous financial period of 12 months to 31 May 2025 and hence may not be directly comparable.

Turnover represents amounts receivable for the provision of call answering and related services net of VAT. Turnover is recognised when the service is performed.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the Black-Scholes model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

The average monthly number of persons (including directors) employed by the company during the period was:

The other debtors figure represents a rental deposit paid in respect of the company's leased property.

The bank loans are Coronavirus Business Interruption Loans. Within bank loans due in less than one year are loans of £99,263 (2025 - £170,000) secured on the assets of the company.

The bank loans are Coronavirus Business Interruption Loans. Within bank loans due in greater than one year are loans of £nil (2025 - £28,333) secured on the assets of the company.

Equity-settled share based payments

The company has granted share options to certain individuals to subscribe for Ordinary E shares of £0.001 each in the company. All of the share options have been granted under the company's TIG Share Option Plan. A summary of the share options granted at 31 December 2025 are as follows:

The options outstanding at 31 December 2025 had an exercise price of £0.001, and have an indefinite contractual life provided the holder remains in employment with the company.

The share options vest on the sale or listing of the company in the future, for proceeds exceeding a set value. As a non-market performance condition with a variable vesting condition outside of the control of the company and option holder, the share-based payment expense is only recognised when it is considered more likely than not that a sale or listing of the company will occur. At 31st December 2025 the Directors considered that this condition was not met at this time and hence no share-based payment expense is recorded within these financial statements in respect of the options.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

On 12 February 2026 the company's members passed a special resolution to cancel the company's Share premium of £1,451,873 into distributable reserves, in accordance with sections 641 to 644 of the Companies Act 2006.

On 17 February 2026 the company entered into a Buyback Agreement to purchase and subsequently cancel share capital, comprising: 30,886 A Ordinary shares, 10,922 B Ordinary shares and 6,928 D Ordinary shares, for a total consideration of £214,079.

The directors consider there to be no transactions in the period which require disclosure in accordance with Section 1AC.35 of FRS 102.