These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Prune Payments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 35-37 Ludgate Hill, Office 7, London, EC4M 7JN.

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. The principal accounting policies adopted are set out below.

The Directors have assessed the Company’s financial position and, while the Company generated revenue of £306,256 during the year, it incurred a loss of £true43,252 and has limited financial resources. These conditions indicate the existence of a material uncertainty which may cast significant doubt on the Company’s ability to continue as a going concern.

The Directors have prepared cash flow forecasts and have confirmed their intention to provide ongoing financial support to the Company, as and when required. They have also confirmed that they do not intend to liquidate the Company or cease or significantly curtail its operations.

On this basis, the Directors consider it appropriate to prepare the financial statements on a going concern basis. However, the above conditions indicate the existence of a material uncertainty which may cast significant doubt on the Company’s ability to continue as a going concern.

Revenue comprises income earned from cross-border payment services and foreign exchange transactions.

Revenue is recognised when the company completes the underlying transactions and the service has been provided, the amount can be measured reliably and it is probable that economic benefits will flow to the company.

Income primarily consists of foreign exchange spreads on currency conversions and transaction fees charged for processing payments, both of which are recognised at the point the transaction is executed.

Property, plant and equipment 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.

At each reporting date, the company assesses whether there are indicators of impairment of its non-current assets. If such indicators exist, the recoverable amount of the asset is estimated.

The recoverable amount is the higher of fair value less costs to sell and value in use. Where the carrying amount exceeds the recoverable amount, an impairment loss is recognised in profit or loss.

Impairment losses are reversed where there has been a change in the estimates used to determine the recoverable amount, to the extent that the revised carrying amount does not exceed the amount that would have been determined had no impairment been recognised.

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.

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, 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.

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, 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 payments 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. Amounts 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.

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.

During the current year, there were no employees, the directors' did not receive any remuneration or pension benefits, and only four directors' served:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

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.

During the year the Company entered into transactions with related parties, in the normal course of business.

At the reporting date the Company has an outstanding receivable balance of £180,525 (2024: Nil) due from Lender Tech Ltd and £119,637 (2024: Nil) due from director of the Company.

These balances are unsecured, non-interest bearing and repayable on demand. Except that 3.75% annual interest is charged on director's overdrawn balance.

No guarantees have been given or received in respect of these balances.

Dividends totalling £0 (2024 (Unaudited) - £0) were paid in the year in respect of shares held by the company's directors.

Included within other receivables is a Director loan balance of £119,637 (2024: Nil) outstanding at year-end. The maximum amount outstanding during the year was £313,277. The loan is unsecured, interest is charged at 3.75% and is repayable on demand. A s455 tax charge of 33.75% has been applied to the outstanding balance.