RETAILLIGENT (UK) LTD
Director: |  | Boaz Fartouk
Registered office: |  | 5.2 Central House
|  | 1 Ballards Lane
|  | N3 1LQ
Registered No: |  | 15335004 (England & Wales)
Annual report and financial statements
For the year ended 31 December 2025
|  |  | page
|  | Statement of financial position | 1
|  | Notes to the financial statements | 2-4

RETAILLIGENT (UK) LTD
Statement of financial position as at 31 December 2025
|  | 31.12.2025 |  |  | 31.12.2024
| Notes | £ | £ |  | £
Current assets
Debtors | 5 | 2,754 |  |  | 83,828
Cash at Bank and in hand |  | 37,762 |  |  | 161
|  | 40,516 |  |  | 83,989
Creditors: amounts falling due
within one year | 6 | (28,967) |  |  | (77,596)
Net current assets |  |  | 11,549 |  | 6,393
Total assets |  |  | £ 11,549 |  | £ 6,393
Capital and Reserve
|  | 31.12.2025 |  |  | 31.12.2024
|  | £ | £ |  | £
Called up share capital | 7 | 1 |  |  | 1
Profit and loss account |  | 11,548 |  |  | 6,392
Shareholders' fund |  |  | £ 11,549 |  | £ 6,393
For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
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 Act with respect to accounting records and the preparationof accounts.
The financial statements have been prepared in accordance with special provision of Part 15 of the Companies Act 2006 relating to small companies and with the provisions of FRS 102 Section 1A Small Entities.
_________________________
Boaz Fartouk
Director | 26 August 2026
Company number: 15335004

RETAILLIGENT (UK) LTD
Notes to the financial statements - 31 December 2025
1. | Company Information
| Retailligent (UK) Ltd is a private limited company incorporated and domiciled in England & Wales. The address of its registered office is 5.2 Central House, 1 Ballards Lane, N3 1LQ.
2. | Accounting Policies
2.1 | Basis of preparation of financial statements
| The financial statements have been prepared on a going concern basis, under historical cost convention and in accordance with the provisions of FRS 102 Section 1A small entities and the Companies Act 2006.
| The financial statements are presented in sterling (£).
| The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2 | Financial instruments
| The company has chosen to adapt the sections 11 & 12 of FRS 102 in respect of financial instruments:
| (i) Financial assets
| Basic financial assets including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financial transaction, where the transaction is measured at present value of the future receipts discounted at the market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method and are assess for objective evidence of impairment at the end of each reporting period.
| (ii) Financial liabilities
| Basic financial liabilities including trade and other payable are initially recognised at transaction price unless arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts discounted at a market value of interest debt instruments are subsequently carried at amortised costs using the effective interest rate method.
2.3 | Going concern
| The company is profitable and will continue to be profitable in the future as it is entitled to a fixed operating profit margin from sales to related company. The related company is financing the cash flow requirement of the company and guarantees to provide the company with the necessary funds required for its cash flow for a period of 12 months from the date of signing the financial statements.
| Taking into account the above, the directors are of the opinion that the company can continue to operate as a going concern.

RETAILLIGENT (UK) LTD
Notes to the financial statements - 31 December 2025
2.4 | Turnover
| Turnover represents net invoiced sales of goods, excluding VAT.
2.5 | Revenue Recognition
| Revenue comprises the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of the company’s activities. Revenue is shown net of value-added tax, returns, rebates and discounts.
| The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| Revenue from the sale of goods is recognised when all the significant risks and rewards of ownership of the goods have passed to the buyer and the seller no longer retains continual managerial involvement. The delivery date is usually the date on which ownership passes.
2.6 | Debtors
| Short term debtors that includes trade and other receivables are measured at transaction price, less any impairment.
2.7 | Creditors
| Basic financial liabilities including trade and other payable and amounts due to group companies are measured at transaction price.
2.8 | Current & deferred taxation
| Deferred taxation is provided using the liability method to take into account timing differences arising from the inclusion of items of expenditure in taxation computations in periods that differ from those in which they are included in the financial statements to the extent that it is probably that an or assets will crystallize in the future.
| Provision for deferred taxation is set off against debit balance of deferred taxation.
| The current income tax charged is calculated on the basis of the tax rate and laws that have been enacted or substantially enacted by the reporting date in the countries where the company operated and generates income.

RETAILLIGENT (UK) LTD
Notes to the financial statements - 31 December 2025
3. | Employees
|  |  |  |  |  | 2025 |  | 2024
| Average number of employees during the years | 0 |  | 0
4. | Directors' remuneration
| No remuneration was paid to the director during the year.
5. | Debtors
|  |  |  |  |  | 31.12.2025 |  | 31.12.2024
|  |  |  |  |  | £ |  | £
| Trade debtors | 2,661 |  | 0
| Related company | 0 |  | 61,211
| VAT | 93 |  | 22,617
|  |  |  |  |  | 2,754 |  | 83,828
6. | Creditors: amounts falling due
| within one year
|  |  |  |  |  | 31.12.2025 |  | 31.12.2024
|  |  |  |  |  | £ |  | £
| Trade creditors | 0 |  | 72,747
| Related company | 23,657 |  | 0
| Corporation tax | 1,210 |  | 1,499
| Accruals | 4,100 |  | 3,350
|  |  |  |  |  | 28,967 |  | 77,596
7. | Share capital
|  |  |  |  |  | 31.12.2025 |  | 31.12.2024
|  |  |  |  |  | £ |  | £
| Allotted, called up and fully paid:
| 1 ordinary shares at £1 | 1 |  | 1
8. | Related Party Transactions
| Control
| The company is wholly owned by its director.
| Transactions
| During the period the company sold goods for the sum of £5,156 (2024 £463,520) to another company that is under the control of the director.

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