SEDONA TECH LTD - Accounts

SEDONA TECH LTD Accountants' Report For the year ended 28 February 2026
Report to the directors on the preparation of the unaudited statutory accounts of the Company for the year ended. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval these accounts which comprise of the Income statement, the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given to us. You acknowledge that it is the Board's responsibilities to prepare accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. This report is made solely to the Board of Directors of the Company as a body, in accordance with the terms of our engagement letter with you. Our work has been undertaken solely to prepare for your approval these accounts and state those matters that we have agreed to state to the Board of Directors as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors as a body for our work or for this report. It is your duty to ensure that the Company 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. You consider that the Company is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit of the accounts of the Company. 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 financial statements. .................................................... 66 PAH 8 Hill Street London W1J 5NG 25 July 2026 1

SEDONA TECH LTD
Accountants' Report
For the year ended 28 February 2026

Report to the directors on the preparation of the unaudited statutory accounts of the Company for the year ended.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval these accounts which comprise of the Income statement, the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given to us. You acknowledge that it is the Board's responsibilities to prepare accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

This report is made solely to the Board of Directors of the Company as a body, in accordance with the terms of our engagement letter with you. Our work has been undertaken solely to prepare for your approval these accounts and state those matters that we have agreed to state to the Board of Directors as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that the Company 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.

You consider that the Company is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit of the accounts of the Company. 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 financial statements.

....................................................
66 PAH
8 Hill Street
London
W1J 5NG
25 July 2026

SEDONA TECH LTD
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	106,624	140,310
Tangible fixed assets	4	1,155	1,880
		107,779	142,190
Current assets
Debtors		11,149	9,014
Cash at bank and in hand		4,586	29,246
		15,735	38,260
Creditors: amount falling due within one year		(19,719)	(9,130)
Net current assets		(3,984)	29,130

Total assets less current liabilities		103,795	171,320
Creditors: amount falling due after more than one year		(192,712)	(206,352)
Net assets		(88,917)	(35,032)

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		(88,918)	(35,033)
Shareholders' funds		(88,917)	(35,032)

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 25 July 2026 and were signed on its behalf by:

-------------------------------
Agathe DOZO
Director

SEDONA TECH LTD
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

SEDONA TECH LTD is a private company, limited by shares, registered in England and Wales, registration number 15513566, registration address 85 Great Portland Street, First Floor, London, W1W 7LT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

3 Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Financial instruments

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 balance sheet 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.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 March 2025	168,429	168,429
Additions	-	-
Disposals	-	-
At 28 February 2026	168,429	168,429
Amortisation
At 01 March 2025	28,119	28,119
Charge for year	33,686	33,686
On disposals	-	-
At 28 February 2026	61,805	61,805
Net book values
At 28 February 2026	106,624	106,624
At 28 February 2025	140,310	140,310

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 March 2025	-	-
Additions	2,174	2,174
Disposals	-	-
At 28 February 2026	2,174	2,174
Depreciation
At 01 March 2025	294	294
Charge for year	725	725
On disposals	-	-
At 28 February 2026	1,019	1,019
Net book values
Closing balance as at 28 February 2026	1,155	1,155
Opening balance as at 01 March 2025	1,880	1,880

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Ordinary Class share of £1.00 each	1		1
	1		1

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2026 £	2025 £	2026 £	2025 £
SEDONA TECH BELGIUM SRL	0	0	2,360	0
PYD Invest & Administration Srl	(14,801)	(7,252)	(192,712)	(206,352)

7.	Ultimate Controlling Party The company's ultimate controlling party are the Directors by virtue of their interest in the parent company.

Registered Number: 15513566
England and Wales
SEDONA TECH LTD

Abridged Accounts

Period of accounts Start date: 01 March 2025 End date: 28 February 2026