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Registered number: 12094905
Potentiate Technologies Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Potentiate Technologies Limited
Contents
Contents

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

Page 1
Potentiate Technologies Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12094905

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | 46,974 |  | 57,005 |
Cash at bank and in hand |  | 532 |  | 107 |
|  | 47,506 |  | 57,112 |
Creditors: Amounts Falling Due Within One Year | 5 | (166,371 ) |  | (171,118 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (118,865 ) |  | (114,006 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (118,865 ) |  | (114,006 )
NET LIABILITIES |  |  | (118,865 ) |  | (114,006 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (118,965 ) |  | (114,106 )
SHAREHOLDERS' FUNDS |  |  | (118,865) |  | (114,006)

For the year ending 31 December 2025 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

D W Lillis Director
21/07/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Potentiate Technologies Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Potentiate Technologies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12094905 . The registered office is Unit 2 Green Farm Business Park, Folly Road, Latteridge, Bristol, BS37 9TZ.
The accounts are presented in £ sterling.
1.2. Going Concern Disclosure
The company is dependent on the continued support of its parent company and the directors and they have all confirmed their continued support to allow the company to meet its obligations as and when they fall due.
The directors have assessed the next twelve months and will ensure that the company has the required working capital to meet its requirements for the foreseeable future. The directors will continue to carefully monitor the situation and have alternative plans in place should the need arise.
Accordingly the directors believe that the company is a going concern and have prepared the financial statements on that basis.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 100% straight line method
Computer Equipment | 25% straight line method

1.4. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and nonputtable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly to equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
1.7. Pensions
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 2
Page 3
Potentiate Technologies Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 4,885
As at 31 December 2025 | 4,885
Amortisation
As at 1 January 2025 | 4,885
As at 31 December 2025 | 4,885
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 20 |  | 51
Amounts owed by group undertakings | 46,954 |  | 56,954
| 46,974 |  | 57,005

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30,303 |  | 30,303
Bank loans and overdrafts | 4,417 |  | 14,812
Amounts owed to group undertakings | 131,651 |  | 126,003
| 166,371 |  | 171,118

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100

7. Ultimate Controlling Party
The controlling party is Potentiate Pty Ltd, a company registered and trading in Australia.
The ultimate controlling party is Henry Cheang, by virtue of his controlling interest in the parent company.
Page 3