Memberchain Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14042020

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		455		1,018

			455		1,018
CURRENT ASSETS
Debtors	5	7,169		7,135
Cash at bank and in hand		95,308		64,332

		102,477		71,467
Creditors: Amounts Falling Due Within One Year	6	(26,237 )		(23,599 )

NET CURRENT ASSETS (LIABILITIES)			76,240		47,868

TOTAL ASSETS LESS CURRENT LIABILITIES			76,695		48,886

NET ASSETS			76,695		48,886

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			76,694		48,885

SHAREHOLDERS' FUNDS			76,695		48,886

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Memberchain Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Kelly

Director

12 June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Memberchain Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14042020 . The registered office and principal place of business is 3rd Floor 86-90 Paul Street, London, EC2A 4NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

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 £.

2.2. Turnover

Turnover represents amounts recognised by the company in respect of services supplied, exclusive of Value

Added Tax and trade discounts. Turnover principally consists of income from digital business support which is recognised at the point of which the services are provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% - Straight line

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.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax is recognised in the profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.5. Trade and other debtors

Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.

2.6. Trade and other creditors

Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

2.7. Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Memberchain Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	1,706

As at 31 March 2026	1,706

Depreciation
As at 1 April 2025	688
Provided during the period	563

As at 31 March 2026	1,251

Net Book Value
As at 31 March 2026	455

As at 1 April 2025	1,018

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	6,800	7,135
Other debtors	369	-

	7,169	7,135

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	3,603	2,386
Taxation and social security	22,634	21,213

	26,237	23,599

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

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