Reccy AI Limited

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

Registered number: 15647429

		30 April 2026		30 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		54,929		31,188

			54,929		31,188
CURRENT ASSETS
Debtors	5	3,430		976
Cash at bank and in hand		11,157		3,969

		14,587		4,945
Creditors: Amounts Falling Due Within One Year	6	(2,344 )		(854 )

NET CURRENT ASSETS (LIABILITIES)			12,243		4,091

TOTAL ASSETS LESS CURRENT LIABILITIES			67,172		35,279

Creditors: Amounts Falling Due After More Than One Year	7		(49,760 )		(40,000 )

NET ASSETS/(LIABILITIES)			17,412		(4,721 )

CAPITAL AND RESERVES
Called up share capital	8		140		100
Share premium account			39,960		-
Profit and Loss Account			(22,688 )		(4,821 )

SHAREHOLDERS' FUNDS			17,412		(4,721)

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Reccy AI Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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

Unloq Limited Director	Mr Mark Trudinger Director
06/08/2026

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

1. General Information

Reccy AI Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15647429 . The registered office is The Old Post Office, Shortheath Lane, Sulhamstead, Berkshire, RG7 4EQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives of 10 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 May 2025	33,789
Additions	28,750

As at 30 April 2026	62,539

Amortisation
As at 1 May 2025	2,601
Provided during the period	5,009

As at 30 April 2026	7,610

...CONTINUED

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Reccy AI Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Net Book Value
As at 30 April 2026	54,929

As at 1 May 2025	31,188

5. Debtors

	30 April 2026	30 April 2025
	£	£
Due within one year
Trade debtors	2,940	-
Other debtors	490	976

	3,430	976

6. Creditors: Amounts Falling Due Within One Year

	30 April 2026	30 April 2025
	£	£
Amounts owed to participating interests	1,344	54
Other creditors	1,000	800

	2,344	854

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

	30 April 2026	30 April 2025
	£	£
Amounts owed to participating interests	49,760	40,000

8. Share Capital

	30 April 2026	30 April 2025
	£	£
Allotted, Called up and fully paid	140	100

9. Related Party Transactions

During the year, the Company received loans from the following related parties:

Its parent company, Unloq Ltd. At the balance sheet date, the amount owed to Unloq Ltd was £49,760 (2025: £40,000).
Ergo Digital Ltd, a company under the common control of the Company's shareholders. At the balance sheet date, the amount owed to Ergo Digital Ltd was £1,344 (2025: £54).

The loans are repayable on demand and are interest-free.

10. Ultimate Controlling Party

The company's ultimate controlling party is Unloq Ltd by virtue of its ownership of majority of the issued share capital in the company.

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