Company registration number 14466793 (England and Wales)
PUSH VIRTUAL ASSETS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PUSH VIRTUAL ASSETS LIMITED
COMPANY INFORMATION
Directors
P D Kerr
S Kulechov
N Butler
Company number
14466793
Registered office
128 City Road
London
EC1V 2NX
Auditor
BKL Audit LLP
Chartered Accountants and Statutory Auditor
35 Ballards Lane
London
N3 1XW
PUSH VIRTUAL ASSETS LIMITED
CONTENTS
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 5
Statement of comprehensive income
6
Statement of financial position
7
Statement of changes in equity
8
Statement of cash flows
9
Notes to the financial statements
10 - 15
PUSH VIRTUAL ASSETS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of software development.

Results and dividends

The loss for the year, after taxation, amounted to £1,212,162, (2024: £546,562). No dividends have been proposed for the year 2025 (2024: nil)

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

P D Kerr
S Kulechov
N Butler
Post reporting date events

There have been no material events subsequent to the reporting date and up to the date of approval of these financial statements which would require adjustment to, or disclosure in, the financial statements.

Future developments

The directors intend to continue the Company's principal activities and do not anticipate any significant change in the nature of the business in the forthcoming financial year. The directors will continue to seek opportunities to grow the business in line with the strategic objectives of the group.

Auditor

BKL Audit LLP were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Energy and carbon report

As the company has not consumed more than 40,000 kWh of energy in this reporting period, it qualifies as a low energy user under these regulations and is not required to report on its emissions, energy consumption or energy efficiency activities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

The company is entitled to exemption from preparing a Strategic Report under section 414B(1)(b) of the Companies Act 2006, as it qualifies as a small company and is a member of an ineligible group.

On behalf of the board
S Kulechov
Director
26 June 2026
PUSH VIRTUAL ASSETS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are 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 and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

PUSH VIRTUAL ASSETS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PUSH VIRTUAL ASSETS LIMITED
- 3 -
Opinion

We have audited the financial statements of Push Virtual Assets Limited (the 'C ompany') for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, S tatement of F inancial P osition, the S tatement of C hanges in E quity, the S tatement of C ash F lows and N otes to the F inancial S tatements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report have been prepared in accordance with applicable legal requirements.

PUSH VIRTUAL ASSETS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PUSH VIRTUAL ASSETS LIMITED (CONTINUED)
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified d material misstatements in the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the company and industry, we identified that the principal risks of non-compliance with laws and regulations related to the failure to comply with tax regulations, health and safety regulations, anti-bribery and anti-corruption laws and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management's incentives and opportunities for fraud manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries and management bias in accounting estimates. Audit procedures performed by the auditors included:

- Discussions with the director, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud.

- Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

- Identifying and testing manual journal entries, in particular any journal entries posted with unclear rationale.

There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

PUSH VIRTUAL ASSETS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PUSH VIRTUAL ASSETS LIMITED (CONTINUED)
- 5 -

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Wedge FCA (Senior Statutory Auditor)
For and on behalf of BKL Audit LLP, Statutory Auditor
Chartered Accountants
35 Ballards Lane
London
N3 1XW
26 June 2026
PUSH VIRTUAL ASSETS LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2025
2024
Notes
£
£
Revenue
-
-
Cost of sales
(1,041,877)
(513,433)
Gross loss
(1,041,877)
(513,433)
Administrative expenses
(170,285)
(33,129)
Loss before taxation
2
(1,212,162)
(546,562)
Tax on loss
6
-
0
-
0
Loss for the financial year
(1,212,162)
(546,562)

The income statement has been prepared on the basis that all operations are continuing operations.

PUSH VIRTUAL ASSETS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 7 -
2025
2024
Notes
£
£
£
£
Current assets
Trade and other receivables
7
147,706
124,042
Investments
8
20,182
59,427
Cash and cash equivalents
33,146
-
0
201,034
183,469
Current liabilities
9
(1,267,963)
(38,236)
Net current (liabilities)/assets
(1,066,929)
145,233
Equity
Called up share capital
10
2
2
Share premium account
11
1,199,999
1,199,999
Retained earnings
12
(2,266,930)
(1,054,768)
Total equity
(1,066,929)
145,233
The financial statements were approved by the board of directors and authorised for issue on 26 June 2026 and are signed on its behalf by:
S Kulechov
Director
Company registration number 14466793 (England and Wales)
PUSH VIRTUAL ASSETS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
Share capital
Share premium account
Retained earnings
Total
Notes
£
£
£
£
Balance at 1 January 2024
1
-
0
(508,207)
(508,206)
Period ended 31 December 2024:
Loss and total comprehensive income
-
-
(546,561)
(546,561)
Issue of share capital
10
1
1,199,999
-
1,200,000
Balance at 31 December 2024
2
1,199,999
(1,054,768)
145,233
Year ended 31 December 2025:
Loss and total comprehensive income
-
-
(1,212,162)
(1,212,162)
Balance at 31 December 2025
2
1,199,999
(2,266,930)
(1,066,929)
PUSH VIRTUAL ASSETS LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
16
(6,099)
(1,200,000)
Investing activities
Proceeds from disposal of investments
39,245
-
Net cash generated from investing activities
39,245
-
Financing activities
Proceeds from issue of shares
-
0
1,200,000
Net cash generated from financing activities
-
1,200,000
Net increase in cash and cash equivalents
33,146
-
0
Cash and cash equivalents at beginning of year
-
0
-
0
Cash and cash equivalents at end of year
33,146
-
0
PUSH VIRTUAL ASSETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
1
Accounting policies
Company information

Push Virtual Assets Limited is a private company limited by shares incorporated in England and Wales. The registered office is 128 City Road, London, EC1V 2NX.

1.1
Accounting convention

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Aave Group SEZC, the company's immediate parent company, has provided the company with an undertaking that it will continue to provide the necessary financial support to enable the company to meet its liabilities as they fall due for a period of at least 12 months from the approval of these financial statements.true

Given the above, the director ha s a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the company continues to adopt the going concern basis in preparing the accounts.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

PUSH VIRTUAL ASSETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 11 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.5
Equity instruments

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.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

PUSH VIRTUAL ASSETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 12 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Foreign exchange

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.

2
Operating loss
2025
2024
Operating loss for the year is stated after (crediting):
£
£
Exchange gains
(7,554)
(5,625)
3
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
8,400
10,000
For other services
All other non-audit services
2,100
-
0
PUSH VIRTUAL ASSETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
4
Employees

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

2025
2024
Number
Number
Directors
3
3
5
Directors' remuneration

The directors received no remuneration from the company. Their remuneration is paid by another group undertaking.

6
Taxation

The actual charge for the year can be reconciled to the expected credit for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Loss before taxation
(1,212,162)
(546,561)
Expected tax credit based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
(303,041)
(136,640)
Change in unrecognised deferred tax assets
303,041
136,640
Taxation charge for the year
-
-
7
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
-
0
120,330
Other receivables
134,116
3,712
Prepayments and accrued income
13,590
-
0
147,706
124,042
PUSH VIRTUAL ASSETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
8
Current asset investments
2025
2024
£
£
Unlisted investments
20,182
59,427

The amount represents cryptocurrency tokens held for short-term purposes. At the year end, this asset was transferred to the Parent company

9
Current liabilities
2025
2024
£
£
Trade payables
13,487
16,185
Amounts owed to group undertakings
1,243,976
12,051
Accruals and deferred income
10,500
10,000
1,267,963
38,236
10
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2

Ordinary shares have attached to them full voting rights, dividend and capital distribution (including on winding up) rights; they do not confer any rights of redemption.

11
Share premium account

Included in the share premium account are all amounts paid for shares above their nominal value.

12
Retained earnings

Comprises current and previous years' retained profits and losses.

13
Events after the reporting date

There are no events after the reporting date which require disclosing.

14
Related party transactions

The company has taken advantage of the exemption available in accordance with Section 33.1A of Financial Reporting Standard 102 whereby it has not disclosed transactions entered into between two or more members of a group, as the company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.

PUSH VIRTUAL ASSETS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 15 -
15
Ultimate controlling party

During the year, the company's immediate parent company is Aave Group SEZC, a company incorporated in

the Cayman islands with registered office 190 Elgin Avenue, George Town, Grand Cayman, KY1-9008.

The company's ultimate parent company is Bear Holdings (Cayman) Limited, a company incorporated in the

Cayman islands with registered office 190 Elgin Avenue, George Town, Grand Cayman, KY1-9008.

The smallest and largest group for which consolidated accounts have been prepared is that headed by Aave

Group SEZC.

The ultimate controlling party is S Kulechov.

The financial statements of the company are consolidated in the financial statements of Aave Group SEZC. These consolidated financial statements are available from its registered office,190 Elgin Avenue, George Town, Grand Cayman, KY1-9008.

16
Cash absorbed by operations
2025
2024
£
£
Loss after taxation
(1,212,162)
(546,561)
Movements in working capital:
Increase in trade and other receivables
(23,664)
(120,524)
Increase/(decrease) in trade and other payables
1,229,727
(473,488)
Cash absorbed by operations
(6,099)
(1,140,573)
2025-12-31 2025-01-01 false false false CCH Software CCH Accounts Production 2026.100 P D Kerr S Kulechov N Butler 14466793 2025-01-01 2025-12-31 14466793 bus:Director1 2025-01-01 2025-12-31 14466793 bus:Director2 2025-01-01 2025-12-31 14466793 bus:Director3 2025-01-01 2025-12-31 14466793 bus:RegisteredOffice 2025-01-01 2025-12-31 14466793 2025-12-31 14466793 2024-01-01 2024-12-31 14466793 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 14466793 core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 14466793 2024-12-31 14466793 core:WithinOneYear 2025-12-31 14466793 core:WithinOneYear 2024-12-31 14466793 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 14466793 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 14466793 core:ShareCapital 2025-12-31 14466793 core:ShareCapital 2024-12-31 14466793 core:SharePremium 2025-12-31 14466793 core:SharePremium 2024-12-31 14466793 core:RetainedEarningsAccumulatedLosses 2025-12-31 14466793 core:RetainedEarningsAccumulatedLosses 2024-12-31 14466793 core:ShareCapital 2023-12-31 14466793 core:SharePremium 2023-12-31 14466793 core:RetainedEarningsAccumulatedLosses 2023-12-31 14466793 core:ShareCapitalOrdinaryShareClass1 2025-12-31 14466793 core:ShareCapitalOrdinaryShareClass1 2024-12-31 14466793 core:ShareCapital 2024-01-01 2024-12-31 14466793 core:SharePremium 2024-01-01 2024-12-31 14466793 2024-12-31 14466793 2023-12-31 14466793 core:UKTax 2025-01-01 2025-12-31 14466793 core:UKTax 2024-01-01 2024-12-31 14466793 core:CurrentFinancialInstruments 2025-12-31 14466793 core:CurrentFinancialInstruments 2024-12-31 14466793 core:CurrentFinancialInstruments core:UnlistedNon-exchangeTraded 2025-12-31 14466793 core:CurrentFinancialInstruments core:UnlistedNon-exchangeTraded 2024-12-31 14466793 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 14466793 bus:OrdinaryShareClass1 2025-12-31 14466793 bus:OrdinaryShareClass1 2024-12-31 14466793 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14466793 bus:FRS102 2025-01-01 2025-12-31 14466793 bus:Audited 2025-01-01 2025-12-31 14466793 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP