REGISTERED NUMBER: 08835089 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2025

FOR

GRAIA AI LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

CURRENT ASSETS

Debtors

4

1,266

1,361

Cash at bank

55

137

1,321

1,498

CREDITORS

Amounts falling due within one year

5

1,021

1,105

NET CURRENT ASSETS

300

393

TOTAL ASSETS LESS CURRENT LIABILITIES

300

393

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

200

293

SHAREHOLDERS' FUNDS

300

393

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 7 August 2026 and were signed on its behalf by:

K F Ross - Director

1.	STATUTORY INFORMATION

Graia AI Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08835089

Registered office:

35 New Broad Street

Liverpool Street

London

EC2M 1NH

The financial statements have been prepared based on the activity during the period 1 January 2025 to 25 June 2025.

During the year, the company changed its registered office from Turnpike Gate House, Alcester Heath, Alcester, Warwickshire, B49 5JG to 35 New Broad Street, Liverpool Street, London, EC2M 1NH.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The company is expected to continue to generate positive cashflows on its own account for the foreseeable future. The company participates in the group's centralised treasury arrangements and so shares banking arrangements with its parent and group companies.

The directors, having assessed the responses of the directors of the company's parent Concentric Technologies Limited to their enquiries, have no reason to believe that a material uncertainty exists that may cast significant doubt about the ability of Concentric Technologies Limited group to continue as a going concern or its ability to continue with the current banking arrangements.

On the basis of their assessment of the company's financial position and of the enquiries made of the directors of Concentric Technologies Limited, the company's directors have a reasonable expectation that the company will be able to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

1,228

1,328

Other debtors

38

33

1,266

1,361

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to participating interests

434

-

Other creditors

587

1,105

1,021

1,105

6.	RELATED PARTY DISCLOSURES

In accordance with FRS 102 section 33, the company has taken advantage of the exemption available not to disclose details of transactions entered into between wholly owned subsidiaries.

As at the balance sheet date, the following amounts were outstanding from related parties; Geomant UK Limited £1,228 (2024: £1,588), and the following amounts were outstanding to related parties: Concentric Technologies Limited £434 (2024: were owed £100).

7.	POST BALANCE SHEET EVENTS

Subsequent to the period end, on 3 July 2025, the company changed its name from Buzzeasy Limited to Graia AI Limited. The change of name was registered at Companies house on that date.

In addition, subsequent to the accounting period end, 100% of the company's issued share capital was transferred from Concentric Technologies Ltd to Geomant Global d.o.o.

8.	ULTIMATE CONTROLLING PARTY

The Company considers its ultimate parent undertaking and controlling party to be Concentric Technologies Limited by virtue of its 100% shareholding in the company.

Following the accounting period end, the ultimate parent undertaking became Geomant Global d.o.o.