REGISTERED NUMBER: 12562412 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Platform Networkers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Mr M Barreneche

REGISTERED OFFICE:

1-2 Charterhouse Mews

London

EC1M 6BB

REGISTERED NUMBER:

12562412 (England and Wales)

ACCOUNTANTS:

ansteybond

1 Charterhouse Mews

London

EC1M 6BB

FIXED ASSETS

Investments

4

206,583

134,483

CURRENT ASSETS

Debtors

5

2,347,906

1,134,458

Cash at bank

1,100

560

2,349,006

1,135,018

CREDITORS

Amounts falling due within one year

6

(208,197

)

(1,300,941

)

NET CURRENT ASSETS/(LIABILITIES)

2,140,809

(165,923

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,347,392

(31,440

)

CREDITORS

Amounts falling due after more than one year

7

(2,441,720

)

-

NET LIABILITIES

(94,328

)

(31,440

)

RESERVES

Share premium

26,842

26,842

Retained earnings

(121,170

)

(58,282

)

SHAREHOLDERS' FUNDS

(94,328

)

(31,440

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

Mr M Barreneche - Director

1.	STATUTORY INFORMATION

Platform Networkers Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The accounts have been prepared on the going concern basis as the directors have indicated their belief that the company will continue to trade for the foreseeable future and that future investment can be secured should it be required.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

134,483

Additions

72,100

At 31 December 2025

206,583

NET BOOK VALUE

At 31 December 2025

206,583

At 31 December 2024

134,483

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Other debtors

113

1,134,458

Amounts falling due after more than one year:

Other debtors

2,347,793

-

Aggregate amounts

2,347,906

1,134,458

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

208,197

1,300,941

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

2,441,720

-

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, included in other debtors, is the amount of £Nil (2024: £72,000) owing to the company from Upscore Ltd, under common control.

At the balance sheet date, included in other debtors, is the amount of £1,084,500 (2024: £1,001,944) owing to the company from Lemon Clinica, under common control. The loan shall accrue interest on the outstanding balance of the principal of the loans at the rate of 4% per annum.

At the balance sheet date, included in other debtors, is the amount of £ 1,227,687 (2024: £NIL) owing to the company from Lemon Clinica, an associated company. The loans shall accrue interest on the outstanding balance of the principal of the loans at the rate of 5% per annum.

At the balance sheet date, included in other debtors, is the amount of £Nil (2024: £60,414) owing to the company from Inbox Media Ltd (previously Dosis Diaria Ltd), under common control.

At the balance sheet date, included in other creditors, is the amount of £6,463 (2024: £6,463) from the company owing to Mr M Barreneche director of the company.

At the balance sheet date, included in other creditors, is the amount of £178,266 (2024: £ 175,666) from the company owing to Arago Sasu , an associated company. The loan shall accrue interest on the outstanding balance of the principal of the loans at the rate of 2% per annum.

At the balance sheet date, included in other creditors, is the amount of £2,113,504 (2024: £1,117,561) from the company owing to Arago Sasu , an associated company. The loan shall accrue interest on the outstanding balance of the principal of the loans at the rate of 4% per annum.

At the balance sheet date, included in other creditors, is the amount of £349,882 (2024: £NIL) from the company owing to Arago Sasu , an associated company. The loan shall accrue interest on the outstanding balance of the principal of the loan at the rate of 3% per annum.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Platform Networkers Ltd for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Platform Networkers Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Platform Networkers Ltd and state those matters that we have agreed to state to the director of Platform Networkers Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Platform Networkers Ltd and its director for our work or for this report.

It is your duty to ensure that Platform Networkers Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Platform Networkers Ltd. You consider that Platform Networkers Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Platform Networkers Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ansteybond

1 Charterhouse Mews

London

EC1M 6BB

9 July 2026