Contents of the Financial Statements

for the Period Ended 31 May 2026

Profit And Loss Account

for the Period Ended 31 May 2026

Balance sheet

As at 31 May 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 May 2026 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 May 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover Turnover represents amounts receivable for advertising, public relations, communications, management consultancy, training and related professional services provided by the Company during the financial year, excluding Value Added Tax. Revenue is recognised when the performance obligations associated with the relevant service contract have been satisfied and the Company has established the right to consideration. Revenue is measured at the fair value of consideration receivable and is recognised only to the extent that it is probable that the economic benefits associated with the transaction will flow to the Company. Income from consultancy, advertising, communications and related services is recognised in the accounting period in which the services are provided. Revenue from longer-term projects is recognised by reference to the stage of completion of the services performed at the reporting date where this provides a reliable measure of performance. Turnover for the year ended 31 May 2026 amounted to £3,214,080.

  Tangible fixed assets depreciation policy

  Tangible fixed assets comprise computer equipment, office equipment, furniture, fixtures and other assets used in the ordinary course of the Company's business activities. Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is charged using the straight-line method so as to allocate the cost of assets less their residual values over their estimated useful economic lives. The principal depreciation rates applied by the Company are: Computer equipment – 3 to 5 years Office equipment and fixtures – 5 years Furniture and fittings – 5 years At 31 May 2026, the carrying value of tangible fixed assets amounted to GBP 72,000. Depreciation charged during the year formed part of the total depreciation and amortisation expense of GBP 56,000 recognised in the Statement of Income and Retained Earnings.

  Intangible fixed assets amortisation policy

  Intangible assets comprise software development costs, proprietary software, licences and other technology-related assets utilised in the Company's operations. Intangible assets are initially recognised at cost and subsequently measured at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over the estimated useful economic lives of the assets. Software development costs and software licences are amortised over a period of five years. At 31 May 2026, the net book value of intangible assets amounted to GBP 120,000. Amortisation charged during the financial year formed part of the total depreciation and amortisation expense of GBP 56,000 recognised within administrative expenses and operating costs.

  Other accounting policies

  Business review The directors present the Strategic Report of BYTE BURST LABS LIMITED for the year ended 31 May 2026. The principal activities of the Company during the period were public relations and communications activities, management consultancy activities other than financial management, and the provision of advertising agency services. The Company provided strategic marketing support, brand development, communication services, advertising campaigns and business consultancy services to corporate and commercial clients. There were no significant changes in the nature of the Company's activities during the period. Turnover for the year amounted to GBP 3,214,080. Gross profit was GBP 646,180 and profit after taxation was GBP 425,010. The Company maintained a positive cash position with cash at bank of GBP 394,999 at the reporting date. Principal risks and uncertainties The principal risks faced by the Company include customer credit risk, timing of customer receipts, changes in demand for advertising, communications and consultancy services, VAT and corporation tax liabilities, and the need to maintain sufficient liquidity to support ongoing operations. Management regularly monitors cash resources, debtor balances, tax obligations and trading performance in order to mitigate these risks. Future developments The directors expect the Company to continue developing its business activities after the reporting date. The Company intends to maintain disciplined cost control, monitor working capital and continue to support future operations through retained earnings and director or shareholder funding where appropriate. The directors expect the Company to continue expanding its public relations, communications, advertising and management consultancy services, while strengthening existing customer relationships and developing new business opportunities in both domestic and international markets. Liquidity and cash position At the financial year end, the Company held cash at bank of £394,999. During the year, cash receipts from customers amounted to £2,925,600, other income received amounted to £25,000 and interest received amounted to £8,500. Operating cash payments totalled £2,384,107, interest paid amounted to £12,000 and tax paid amounted to £156,500. The Company also incurred capital expenditure of £120,000 and investment purchases of£60,925. The Company maintained cash resources to support its trading activities, working capital requirements and ongoing business operations. After taking account of share issue proceeds, director funding and operating cash movements, closing cash balances amounted to £394,999 at 31 May 2026. Going concern The directors have reviewed the Company's financial position, cash flow forecasts, working capital requirements and available financial resources. The Company reported profit after taxation of £425,010 and held cash at bank of £394,999 at the reporting date. Following appropriate enquiries and consideration of the Company's future trading prospects, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and meet its obligations as they fall due for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis. Principal activity The principal activities of the Company during the period were public relations and communications activities, management consultancy activities other than financial management, and the provision of advertising agency services. The Company provided strategic marketing support, brand development, communication services, advertising campaigns and business consultancy services to corporate and commercial clients. There were no significant changes in the nature of the Company's activities during the period. Results and dividends The profit after taxation for the year ended 31 May 2026 was £425,010. The director does not propose a dividend for the year. Retained earnings carried forward at 31 May 2026 amounted to £517,865. Directors The director who served during the year and up to the date of approval of these financial statements was: IVANNIKOVS, Vladimirs Employees The average number of persons employed by the Company during the year was 13, including the director. Employees were engaged in administration, business development, public relations and communications activities, advertising services, management consultancy, customer support and online training services. Political and charitable donations During the period, the Company made no political donations and no charitable contributions. Directors' responsibilities statement The director is responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Company and of its profit or loss for that year. In preparing these financial statements, the director is required to select suitable accounting policies and apply them consistently, make judgements and accounting estimates that are reasonable and prudent, state whether applicable United Kingdom accounting standards have been followed, and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company. The director is also responsible for safeguarding the assets of the Company and for taking reasonable steps for the prevention and detection of fraud and other irregularities. Audit exemption For the year ended 31 May 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 of its financial statements for the year in accordance with section 476 of the Companies Act 2006. Accounting policies The financial statements have been prepared under the historical cost convention. Turnover represents amounts receivable for advertising, public relations, consultancy and training services provided during the year, excluding value added tax. Revenue is recognised when the relevant services have been delivered and the Company has established the right to consideration. Costs are recognised in the period in which they are incurred. Taxation is recognised based on taxable profits for the year and is measured using tax rates enacted or substantively enacted at the reporting date. The financial statements have been prepared on the going concern basis. Directors' remuneration No separate directors' remuneration has been disclosed in these financial statements. Taxation Tax on profit for the year amounted to GBP 141,670. Corporation tax payable at the reporting date amounted to GBP 173,650. Investments Investments held as fixed assets amounted to £35,000 at 31 May 2026. These investments represent longer-term strategic holdings maintained by the Company as part of its broader financial and business development objectives. Current asset investments amounted to £25,000 at the reporting date and comprised shorter-term investment holdings expected to be realised within the normal operating cycle of the business or within twelve months of the reporting date. During the financial year, the Company invested a total of £60,925 in investment assets. Such investments formed part of the Company's treasury and capital management activities and were undertaken with the objective of supporting future growth opportunities, preserving capital and enhancing the Company's overall financial position. The directors regularly review the Company's investment portfolio and consider the investments held at the reporting date to be appropriate in light of the Company's financial resources, liquidity requirements and long-term business strategy. Debtors Debtors at the reporting date amounted to GBP 838,001. Prepayments amounted to GBP 835,925. Total debtors and prepayments presented within current assets amounted to GBP 1,673,926. Cash at bank Cash at bank amounted to GBP 394,999 at 31 May 2026. VAT VAT payable at the reporting date amounted to GBP 6,323. VAT balances are included within creditors falling due within one year. Loans and related party funding At 31 May 2026, the balance outstanding in respect of the director's loan amounted to £360,000. The loan formed part of the Company's financing arrangements and is disclosed within creditors falling due after more than one year at the reporting date. Called up share capital At 31 May 2026, the Company's issued and fully paid share capital amounted to £50,001. Share premium At 31 May 2026, no share premium balance was recognised in the Company's financial statements. All issued share capital and reserves are presented within the Statement of Financial Position in accordance with the Company's accounting records at the reporting date. Reserves The Company's reserves at 31 May 2026 comprised retained earnings and other reserves. Retained earnings brought forward at the beginning of the financial year amounted to GBP 92,855. Profit after taxation for the year amounted to GBP 425,010, resulting in retained earnings carried forward of GBP 517,865 at 31 May 2026. Other reserves amounted to GBP 100,000 at the reporting date. Accordingly, total reserves of the Company at 31 May 2026 amounted to GBP 617,865, comprising a profit and loss reserve of GBP 517,865 and other reserves of GBP 100,000. The directors consider the Company's reserve position to be adequate to support its ongoing operations, working capital requirements and future business development. Related party transactions During the year, the Company received funding from the director. At 31 May 2026, the outstanding balance due to the director amounted to £360,000. The funding was provided to support the Company's trading activities and working capital requirements. Other income and interest Other operating income amounted to £25,000 during the year. Such income principally comprised ancillary business receipts and other non-core operating income arising in the ordinary course of the Company's activities. Interest receivable amounted to £8,500 and arose from funds held on deposit and other short-term interest-bearing arrangements during the financial year. Interest payable amounted to £12,000 and related to financing and funding arrangements utilised in support of the Company's operations, working capital requirements and business development activities. The directors consider that these items were consistent with the Company's trading activities and financial management strategy during the year.

Notes to the Financial Statements

for the Period Ended 31 May 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	13	13