Bookeasy.AI Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Bookeasy.AI Ltd for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Bookeasy.AI Ltd for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.

As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.

This report is made solely to the director of Bookeasy.AI Ltd , as a body, in accordance with the terms of our engagement letter dated 12 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Bookeasy.AI Ltd and state those matters that we have agreed to state to the director of Bookeasy.AI Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bookeasy.AI Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Bookeasy.AI Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bookeasy.AI Ltd . You consider that Bookeasy.AI 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 accounts of Bookeasy.AI 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 accounts.

21 July 2026

Glen Drummond Ltd

Chartered Accountants

Argyll House

Quarrywood Court

Livingston

EH54 6AX

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Bookeasy.AI Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 15411906

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,461		2,100

			4,461		2,100
CURRENT ASSETS
Debtors	5	42,899		8,343
Cash at bank and in hand		8,982		337

		51,881		8,680
Creditors: Amounts Falling Due Within One Year	6	(54,042 )		(9,305 )

NET CURRENT ASSETS (LIABILITIES)			(2,161 )		(625 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,300		1,475

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,115 )		(399 )

NET ASSETS			1,185		1,076

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			185		76

SHAREHOLDERS' FUNDS			1,185		1,076

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Bookeasy.AI Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr J McCaffery

Director

21 July 2026

The notes on pages 4 to 6 form part of these financial statements.

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Bookeasy.AI Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Bookeasy.AI Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15411906 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis.

2.3. 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 sale of goods and 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.

2.4. 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:

Computer Equipment

25% on cost

2.5. Financial Instruments

Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.

2.6. Taxation

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

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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Bookeasy.AI Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	2,800
Additions	4,082

As at 31 March 2026	6,882

Depreciation
As at 1 April 2025	700
Provided during the period	1,721

As at 31 March 2026	2,421

Net Book Value
As at 31 March 2026	4,461

As at 1 April 2025	2,100

5. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	30,030	8,343
Other debtors	12,869	-

	42,899	8,343

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Other creditors	16,406	81
Taxation and social security	37,636	9,224

	54,042	9,305

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Bookeasy.AI Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Related Party Disclosures

The company operates a loan account with the director, Mr J McCaffery.

During the year, the company advanced loans totalling £7,901 to the director. At the year end, the balance due to the company was £7,820 (2025: £81 owed to the director). This loan is unsecured, interest free and has no fixed repayment terms.

The company operates a loan account with Arctic Insulation Limited, a company controlled by Mr J McCaffery.

During the year, the company advanced loans totalling £2,110 to Arctic Insulation Limited. At the year end, the balance due from Arctic Insulation Limited was £2,110 (2025 £nil). This loan is unsecured, interest free and has no fixed repayment terms.

The company operates a loan account with McCaffery Holding Company Limited, a company controlled by Mr J McCaffery.

During the year, the company advanced loans totalling £300 to McCaffery Holding Company Limited. At the year end, the balance due from McCaffery Holding Company Limited was £300 (2025 £nil). This loan is unsecured, interest free and has no fixed repayment terms.

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