Bankingly Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10999086

		2025		2024
	Notes	$	$	$	$
FIXED ASSETS
Investments	5		2,450,151		2,450,151

			2,450,151		2,450,151
CURRENT ASSETS
Debtors	6	14,036,997		13,316,997
Investments	7	45,140		680,208
Cash at bank and in hand		55,133		146,198

		14,137,270		14,143,403
NET CURRENT ASSETS (LIABILITIES)			14,137,270		14,143,403

TOTAL ASSETS LESS CURRENT LIABILITIES			16,587,421		16,593,554

Creditors: Amounts Falling Due After More Than One Year	8		(151 )		(151 )

NET ASSETS			16,587,270		16,593,403

CAPITAL AND RESERVES
Called up share capital	9		292,092		292,092
Share premium account			16,648,302		16,648,302
Profit and Loss Account			(353,124 )		(346,991 )

SHAREHOLDERS' FUNDS			16,587,270		16,593,403

Page 1

Page 2

Bankingly Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Martín NAOR COSTA

Director

07/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Bankingly Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10999086 . The registered office is 5 New Street Square, , London, EC4A 3TW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in US dollars which is the functional currency of the company.

2.2. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 1 year.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 0 NIL (2024: NIL)

4. Intangible Assets

	Goodwill
	$
Cost
As at 1 January 2025	108,204

As at 31 December 2025	108,204

Amortisation
As at 1 January 2025	108,204

As at 31 December 2025	108,204

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Investments

	Unlisted
	$
Cost or Valuation
As at 1 January 2025	2,450,151

As at 31 December 2025	2,450,151

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	2,450,151

As at 1 January 2025	2,450,151

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Bankingly Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Thecompany holds more than 20% of the share capital of the following companies:

Name: BANKINGLY S.A.

Place of incorporation: Uruguay

Proportion of ownership interest and voting power held %: 100%

Name: BANKINGLY INC.

Place of incorporation: USA

Proportion of ownership interest and voting power held %: 100%

Name: BANKINGLY SRL de CV

Place of incorporation: Mexico

Proportion of ownership interest and voting power held %: 99%

The investments in subsidiaries are all stated at cost

6. Debtors

	2025	2024
	$	$
Due within one year
Amounts owed by subsidiaries	14,036,997	13,316,997

7. Current Asset Investments

	2025	2024
	$	$
Unlisted investments	45,140	680,208

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	$	$
Amounts owed to related parties	151	151

9. Share Capital

	2025	2024
	$	$
Allotted, Called up and fully paid	292,092	292,092

10. Related Party Transactions

Bankingly Ltd. maintained the following balances with related parties:

Bankingly INC.

Subsidiary

Amounts owed U$S 300,000, Investments U$S 1,337,000

Bankingly S.A.

Subsidiary

Amounts owed U$S 13,732,000, Investments U$S 1,113,000

BANKINGLY SRL de CV

Subsidiary

Amounts owed U$S 4,997 Investments U$S 151, Other LIabilities U$S 151

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