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Registered number: 10549148
Toposophy Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Toposophy Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Toposophy Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 10549148

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,541 |  | 140
|  |  | 3,541 |  | 140
CURRENT ASSETS
Debtors | 5 | 152,577 |  | 182,076 |
Cash at bank and in hand |  | 104,327 |  | 23,626 |
|  | 256,904 |  | 205,702 |
Creditors: Amounts Falling Due Within One Year | 6 | (137,572 ) |  | (85,158 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 119,332 |  | 120,544
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 122,873 |  | 120,684
NET ASSETS |  |  | 122,873 |  | 120,684
CAPITAL AND RESERVES
Called up share capital | 7 |  | 120 |  | 120
Share premium account |  |  | 30,000 |  | 30,000
Income Statement |  |  | 92,753 |  | 90,564
SHAREHOLDERS' FUNDS |  |  | 122,873 |  | 120,684

Page 1
Page 2
Toposophy Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the 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.
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 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 Income Statement.
On behalf of the board

Mr Emmanouil Psarros Director
19 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Toposophy Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Toposophy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10549148 . The registered office is 156A Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
The company's principal activity continues to be that of placemaking and marketing activities, providing a range of services that help to regenerate places.
The company’s principal place of business and registered office is located in the United Kingdom. All strategic management and central administrative functions are conducted from the UK.
In addition to its UK operations, the company maintains a permanent establishment (PE) in Greece, through which it conducts operational activities related to its Greek market. The Greek PE is responsible for local service delivery, client engagement, and operational execution within Greece. The PE is subject to Greek tax regulations and operates in accordance with local compliance requirements.
The financial results of the Greek PE are fully consolidated into these financial statements, and appropriate disclosures have been made in respect of foreign operations and taxation.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 and presentation currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Fixtures & Fittings | 15% reducing balance basis
Computer Software and Equipment | 15% reducing balance basis

2.4. Foreign Currencies
Foreign currency transactions are translated into sterling at the exchange rate prevailing on the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the closing rate at the balance sheet date. Income and expenses of the company’s permanent establishment in Greece are translated at average exchange rates for the year. Exchange differences arising are recognised in the income statement in the period in which they arise.
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Toposophy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation
The tax expense represents the sum of the corporation tax currently payable and deferred tax.
The company is subject to UK corporation tax on its worldwide profits. Profits attributable to the Greek permanent establishment are also subject to Greek corporate income tax. Relief for overseas tax paid is available in the UK by way of double tax relief, such that no double charge to tax arises.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
2.7. Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.
2.8. Basic financial liabilities
Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured 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 the market rate of interest.
2.9. Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investmens with original maturities of three months or less.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
Page 4
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Toposophy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Software and Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 529 | 772 | 1,301
Additions | - | 4,026 | 4,026
As at 31 December 2025 | 529 | 4,798 | 5,327
Depreciation
As at 1 January 2025 | 389 | 772 | 1,161
Provided during the period | 21 | 604 | 625
As at 31 December 2025 | 410 | 1,376 | 1,786
Net Book Value
As at 31 December 2025 | 119 | 3,422 | 3,541
As at 1 January 2025 | 140 | - | 140

5. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 43,929 |  | 89,744
Prepayments and accrued income | 78,753 |  | 7,447
Other debtors | 29,599 |  | 84,589
Directors' loan accounts | 296 |  | 296
| 152,577 |  | 182,076

Included within the following amounts are balances relating to the Greek PE:

- Prepayments and accrued income: £73,011
- Other debtors: £27,028

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,047 |  | 35,472
Corporation tax | 11,097 |  | 1,803
Other taxes and social security | 7,573 |  | 8,624
VAT | 5,135 |  | 17,952
Other creditors | 40,107 |  | 686
Accruals and deferred income | 1,682 |  | 5,457
Amounts owed to Greek PE | 59,931 |  | 15,164
| 137,572 |  | 85,158

Page 5
Page 6
Toposophy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
Included within the following amounts are balances relating to the Greek PE:

- VAT: £3,777
- Other taxes and social security: £1,948
- Corporation tax: £11,097

Other creditors of £40,107 relate to advance receipts from domestic customers of the Greek PE.
7. Share Capital

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

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