In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ByteTree Group Ltd for the year ended 30 September 2025 which comprise, the statement of comprehensive income, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of ByteTree Group Ltd, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of ByteTree Group Ltd and state those matters that we have agreed to state to the Board of Directors of ByteTree Group Ltd, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ByteTree Group Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that ByteTree Group 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 profit of ByteTree Group Ltd. You consider that ByteTree Group 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 ByteTree Group 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.

For the financial year ended 30 September 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

ByteTree Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Kells, Burnt Oak, East Bergholt, Suffolk, CO7 6TL.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They anticipate growth in future revenues and the generation of operating profits, while retaining the ability to raise capital in the short-term as required by the business. Additionally, the directors consider that all of the company's current assets, including amounts due from related parties, are recoverable in full. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The company generates revenue from monthly subscription fees that grant customers access to publications and resources related to equities, bonds, funds, commodity, and digital assets investment and trading.

Subscription income is recognised on a straight-line basis over the period of access, as this reflects the pattern in which the service is provided to customers. Typically, this is over the monthly subscription period. The company's primary performance obligation is to provide continuous access to its publications and resources over the subscription period. This obligation is satisfied over time as customers simultaneously receive and consume the benefits.

Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated. In this case the development is expected to create a lasting asset which will generate future revenues.

Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Development costs are recognised as an intangible asset when it can be demonstrated that the costs are incurred in generating software that can be used to generate future income.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

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.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Transaction costs are expensed to profit or loss as incurred. Changes in fair value are recognised in other comprehensive income except to the extent that a gain reverses a loss previously recognised in profit or loss, or a loss exceeds the accumulated gains recognised in equity; such gains and loss are recognised in profit or loss.

Cryptocurrencies are treated as an intangible asset investment as it is separable and arises from contractual rights of ownership. The assets are not intended to be used in the ordinary course of business and are instead held for capital appreciation. The revaluation model is used because there is an active market for the assets.

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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.

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the financial instrument.

Creditors are not interest bearing and are included at their nominal value.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was: