Perceptic Technologies Limited


Directors	Martin Copes Sabaj
	Tilman Flock
	Mohamed Zaki Yassine Trache


Registered Address	35 Ballards Lane
	London
	N3 1XW


Registered Number	16054598 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025
		£	£
Fixed assets
Intangible assets	4		20,815
Tangible assets	5		8,148
			28,963
Current assets
Debtors	6	69,024
Cash at bank and on hand		2,321,484
		2,390,508
Creditors amounts falling due within one year	7	(40,051)
Net current assets (liabilities)			2,350,457
Total assets less current liabilities			2,379,420
Net assets			2,379,420
Capital and reserves
Called up share capital			1,237
Share premium			3,203,411
Profit and loss account			(825,228)
Shareholders' funds			2,379,420

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 July 2026, and are signed on its behalf by:

Tilman Flock
Director
Registered Company No. 16054598

Perceptic Technologies Limited

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	At the time of approving the financial statements, having taken into consideration the current and forecasted performance and position of the company, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Going concern

At the time of approving the financial statements, having taken into consideration the current and forecasted performance and position of the company, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

	Turnover policy
	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 rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

	Share-based payments
	The share-based payment has been accounted for as an equity-settled transaction in accordance with FRS 102 Section 26. The fair value of the options at the grant date is recognised as an expense over the vesting period, with a corresponding credit to equity.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. Intangible assets include domain names and are amortised over their estimated useful life of 10 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Cash and cash equivalents
	Cash and cash equivalents include cash held at bank in hand, together with short-term highly liquid investments with an original maturity of less than three months that are readily convertible to known amounts of cash and subject to an insignificant change in value.

2.	Average number of employees


		2025
	Average number of employees during the year	4

3.	Further information regarding the company's income
	These financial statements have been prepared for the period from the date of incorporation on 1st November 2024 to 31st December 2025. This represents the Company's first set of financial statements since incorporation.

4.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	22,302	22,302
At 31 December 25	22,302	22,302
Amortisation and impairment
Charge for year	1,487	1,487
At 31 December 25	1,487	1,487
Net book value
At 31 December 25	20,815	20,815
At 31 October 24	-	-

5.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	10,556	10,556
At 31 December 25	10,556	10,556
Depreciation and impairment
Charge for year	2,408	2,408
At 31 December 25	2,408	2,408
Net book value
At 31 December 25	8,148	8,148
At 31 October 24	-	-

6.	Debtors: amounts due within one year

		2025
		£
	Other debtors	48,296
	Prepayments and accrued income	20,728
	Total	69,024

7.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	2,806
	Taxation and social security	15,398
	Other creditors	2,071
	Accrued liabilities and deferred income	19,776
	Total	40,051

8.	Operating lease commitments
	At 31st December 2025, the company had total commitments under non-cancellable operating leases of £65,793 which is due within one year.

9.	Events after reporting date
	Post year end, between 1st January 2026 and 12th January 2026, the company granted 24,948 shares at a price of £233.7941. In addition, the company granted 2,968 options to employees, under an equity-settled share option scheme, with an exercise price of £137.1073 and a vesting period of 48 months. The company also entered into a new lease agreement on 1st June 2026, commencing on 16th October 2026 with a total commitment of £256,000. £48,000 falls contractually due within 1 year and the remaining balance of £208,000 falls contractually due within 2-5 years from the balance sheet date.

Events after reporting date

Post year end, between 1st January 2026 and 12th January 2026, the company granted 24,948 shares at a price of £233.7941.

In addition, the company granted 2,968 options to employees, under an equity-settled share option scheme, with an exercise price of £137.1073 and a vesting period of 48 months.

The company also entered into a new lease agreement on 1st June 2026, commencing on 16th October 2026 with a total commitment of £256,000. £48,000 falls contractually due within 1 year and the remaining balance of £208,000 falls contractually due within 2-5 years from the balance sheet date.

10.	Further information regarding the company's financial position
	During the period, the company established an equity-settled share option scheme. Under the plan, 480 options were granted at 16th December 2025, with an exercise price of £64.4424 and a fair value of £31.03, with a vesting period of 48 months. The fair value of these options has been calculated as £64.4424 using a Black-Scholes Model. The value of the options that vested in the period was £2,482 and this was charged to the profit and loss. The total carrying amount is £2,482 recognised in the share-based payment reserve within equity. No options were exercisable as at 31 December 2025.

10.

Further information regarding the company's financial position

During the period, the company established an equity-settled share option scheme. Under the plan, 480 options were granted at 16th December 2025, with an exercise price of £64.4424 and a fair value of £31.03, with a vesting period of 48 months. 

The fair value of these options has been calculated as £64.4424 using a Black-Scholes Model.

The value of the options that vested in the period was £2,482 and this was charged to the profit and loss. The total carrying amount is £2,482 recognised in the share-based payment reserve within equity.

No options were exercisable as at 31 December 2025.