REGISTERED NUMBER: 10461978 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

TAINA Technology Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms M Scott

S Park

Dr J H Lee

SECRETARY:

Ms E West

REGISTERED OFFICE:

1 Canada Square

8th Floor

London

E14 5AA

REGISTERED NUMBER:

10461978 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

1st Floor

One Suffolk Way

Sevenoaks

Kent

TN13 1YL

FIXED ASSETS

Intangible assets

4

9,418

6,715

Tangible assets

5

15,292

23,849

Investments

6

7

17,839

24,717

48,403

CURRENT ASSETS

Debtors

7

1,214,972

1,513,836

Cash at bank

919,998

1,611,964

2,134,970

3,125,800

CREDITORS

Amounts falling due within one year

8

1,263,982

1,561,627

NET CURRENT ASSETS

870,988

1,564,173

TOTAL ASSETS LESS CURRENT LIABILITIES

895,705

1,612,576

CREDITORS

Amounts falling due after more than one year

9

146,127

133,842

NET ASSETS

749,578

1,478,734

CAPITAL AND RESERVES

Called up share capital

10

237

237

Share premium

11

14,607,993

14,607,993

Share option reserve

11

11

9

Other reserves

11

44,904

44,904

Retained earnings

11

(13,903,567

)

(13,174,409

)

SHAREHOLDERS' FUNDS

749,578

1,478,734

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 directors acknowledge their 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 Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Ms M Scott - Director

1.	STATUTORY INFORMATION

TAINA Technology Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The Company is considered a Going Concern as it continues to have the support of the Directors and investors for a period of at least 12 months from the date of these accounts being approved.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In the application of the company's accounting policies the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The company does not make significant estimates and assumptions concerning the future.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the Balance Sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the Balance Sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 35 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 January 2025

6,715

Additions

2,703

At 31 December 2025

9,418

NET BOOK VALUE

At 31 December 2025

9,418

At 31 December 2024

6,715

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

95,904

Additions

7,595

At 31 December 2025

103,499

DEPRECIATION

At 1 January 2025

72,055

Charge for year

16,152

At 31 December 2025

88,207

NET BOOK VALUE

At 31 December 2025

15,292

At 31 December 2024

23,849

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

17,839

Impairments

(17,832

)

At 31 December 2025

7

NET BOOK VALUE

At 31 December 2025

7

At 31 December 2024

17,839

The investment in Taina Technology (Switzerland) GmbH has been written down to nil in the period as the entity is currently undergoing liquidation. Therefore, there is an impairment of £17,832 in the period which is showing as an expense in the profit and loss statement.

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

281,674

438,614

Other debtors

40,494

-

Rent deposit

162

20,832

Tax

412,795

654,134

Accrued income

-

23,402

Prepayments

49,286

38,597

784,411

1,175,579

2025

2024

£

£

Amounts falling due after more than one year:

Amounts owed by group undertakings

430,561

338,257

Aggregate amounts

1,214,972

1,513,836

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

30,547

55,244

Social security and other taxes

93,987

152,662

VAT

8,558

7,096

Pension Payable

12,198

11,506

Income in Advance

1,014,140

1,236,893

Accrued expenses

104,552

98,226

1,263,982

1,561,627

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

146,127

133,842

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,491,285

Share capital 1

£149

149

149

884,565

Share capital 2

£88

88

88

237

237

11.

RESERVES

Share

Retained

Share

option

Other

earnings

premium

reserve

reserves

Totals

£

£

£

£

£

At 1 January 2025

(13,174,409

)

14,607,993

9

44,904

1,478,497

Deficit for the year

(729,158

)

(729,158

)

Bonus share issue

-

-

2

-

2

At 31 December 2025

(13,903,567

)

14,607,993

11

44,904

749,341

12.	ULTIMATE CONTROLLING PARTY

The controlling party is the shareholders by virtue of their shareholding.

13.	SHARE-BASED PAYMENT TRANSACTIONS

The company has an equity settled option scheme.

The company had 123,316 options outstanding at the beginning of the period.

During the period 2,400 (2024: 87,513) options were granted to employees.

During the period 3,800 (2024: 2,000) options were forfeited.

During the period nil (2024: nil) options were exercised.

During the period nil (2024: nil) options expired

The company had 121,916 options outstanding at the end of the period.

The company has 112,023 (2024: 104,491) exercisable options at the end of the period.

The fair value of the share options has been valued at £0.0001.

The total change in valuation of the vested options was £2.68, this was charged to the profit and loss. The total carrying amount is £11.20 (2024: £8.52).