REGISTERED NUMBER: 11127103 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

APPCAST.IO LTD

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Directors:

M Molinari

S A Yamaguchi

Registered office:

Suite 2, First Floor

10 Temple Back

Bristol

BS1 6FL

Registered number:

11127103 (England and Wales)

Auditors:

Hayvenhursts Limited

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

CURRENT ASSETS

Debtors: amounts falling due within one year

4

319,994

238,740

Debtors: amounts falling due after more than one year

4

2,886

621

Cash at bank

111,667

56,849

434,547

296,210

CREDITORS

Amounts falling due within one year

5

(112,443

)

(70,154

)

NET CURRENT ASSETS

322,104

226,056

TOTAL ASSETS LESS CURRENT LIABILITIES

322,104

226,056

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

322,004

225,956

SHAREHOLDERS' FUNDS

322,104

226,056

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 11 August 2026 and were signed on its behalf by:

S A Yamaguchi - Director

1.	STATUTORY INFORMATION

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

The company’s functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents amounts charged to the Company's parent on agreement for sales and marketing support provided, excluding value added tax. Turnover is recognised when chargeable costs are incurred.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

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 in 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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 8 ) .

4.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

303,054

236,954

Other debtors

16,940

1,786

319,994

238,740

Amounts falling due after more than one year:

Other debtors

2,886

621

Aggregate amounts

322,880

239,361

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

108,693

67,204

Other creditors

3,750

2,950

112,443

70,154

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the auditors was unqualified.

Gareth Williams (Senior Statutory Auditor)

for and on behalf of Hayvenhursts Limited

7.	ULTIMATE CONTROLLING PARTY