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TRUSTESTATE TECHNOLOGIES LTD

Registered Number
14981370
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

TRUSTESTATE TECHNOLOGIES LTD
Company Information
for the period from 1 August 2025 to 31 December 2025

Director | SAREEN, Rishab

Registered Address | Founders Factory (Level 7) Arundel Street Building
| 2 Arundel Street, 180 Strand
| London
| WC2R 3DA

Registered Number | 14981370 (England and Wales)

TRUSTESTATE TECHNOLOGIES LTD
Balance Sheet as at
31 December 2025

| Notes | 31 Dec 2025 |  | 31 Jul 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 971 |  |  |  | 1,144
Investments | 4 |  |  | 2 |  |  |  | 2
|  |  |  | 973 |  |  |  | 1,146
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 88,804 |  |  |  | 66,058 |  |
Cash at bank and on hand |  | 95,321 |  |  |  | 195,231 |  |
|  | 184,125 |  |  |  | 261,289 |  |
Creditors amounts falling due within one year | 6 | (5,269) |  |  |  | (13,825) |  |
Net current assets (liabilities) |  |  |  | 178,856 |  |  |  | 247,464
Total assets less current liabilities |  |  |  | 179,829 |  |  |  | 248,610
Net assets |  |  |  | 179,829 |  |  |  | 248,610
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 9 |  |  |  | 9
Share premium |  |  |  | 149,998 |  |  |  | 149,998
Other reserves |  |  |  | 185,722 |  |  |  | 185,722
Profit and loss account |  |  |  | (155,900) |  |  |  | (87,119)
Shareholders' funds |  |  |  | 179,829 |  |  |  | 248,610

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 July 2026, and are signed on its behalf by:
SAREEN, Rishab Director Registered Company No. 14981370

TRUSTESTATE TECHNOLOGIES LTD
Notes to the Financial Statements
for the period ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Office Equipment | 3

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents include cash held at bank and in hand, together with short-term highly liquid investments with an original maturity of less than three months that are readily convertible to known amounts of cash and subject to insignificant change in value.

| Government grants or assistance
--- | ---
| Grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2025
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 25 | 1,248 |  | 1,248
| At 31 December 25 | 1,248 |  | 1,248
| Depreciation and impairment
| At 01 August 25 | 104 |  | 104
| Charge for year | 173 |  | 173
| At 31 December 25 | 277 |  | 277
| Net book value
| At 31 December 25 | 971 |  | 971
| At 31 July 25 | 1,144 |  | 1,144

4. | Fixed asset investments
--- | ---
| The Company acquired 100% of the share capital of TE Legal Limited and TE Finance Limited, companies incorporated in England and Wales, on 21 December 2023 and 13 November 2023 respectively for consideration of £1 each. The Company has taken advantage of the special rules for small groups to not prepare group accounts, as the group qualifies as small.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 25 | 2 |  | 2
| At 31 December 25 | 2 |  | 2
| Net book value
| At 31 December 25 | 2 |  | 2
| At 31 July 25 | 2 |  | 2

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 2,764 |  | 7,167
| Other debtors | 85,062 |  | 57,334
| Prepayments and accrued income | 978 |  | 1,557
| Total | 88,804 |  | 66,058

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 403 |  | 9,802
| Taxation and social security | 4,422 |  | 3,095
| Other creditors | 444 |  | 928
| Total | 5,269 |  | 13,825

7. | Related party transactions
--- | ---
| Included within Other Debtors is an inter-company loan of £38,781 (July 2025: £22,547) due from subsidiary company, TE Legal Limited. The loan is unsecured, interest-free and repayable on demand. Also included within Other Debtors is an inter-company loan of £86 (July 2025: £34) due from subsidiary company, TE Finance Limited. The loan is unsecured, interest-free and repayable on demand. The company is a parent company that qualifies as a small company under section 381 of the Companies Act 2006. The company, together with its subsidiaries, meets the qualifying conditions for a small group as set out in section 383 of the Companies Act 2006. In accordance with section 399(2A) of the Act, the company has therefore elected not to prepare consolidated financial statements. These financial statements present information about the company as an individual entity and not about the group as a whole

8. | Further information regarding the company's financial position
--- | ---
| During the year ended 31 July 2025, the company received £185,722 under Advance Subscription Agreements (ASA’s). The agreements require settlement in equity only and contain no redemption or repayment rights. Accordingly, the amounts received have been classified as equity. The balance is included within ‘Other reserves’ pending conversion into shares in accordance with the terms of the agreements. The ASA’s are expected to convert into equity at a future date.

9. | Change in reporting period and impact on comparability
--- | ---
| The financial statements cover the five-month period from 1 August 2025 to 31 December 2025. Comparative information is presented for the twelve-month period ended 31 July 2025 and, as a result, is not directly comparable.