ShareLogic Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of ShareLogic Ltd For The Year Ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of ShareLogic Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of ShareLogic Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of ShareLogic Ltd and state those matters that we have agreed to state to the directors of ShareLogic Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ShareLogic Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that ShareLogic Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of ShareLogic Ltd . You consider that ShareLogic Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of ShareLogic Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28 August 2026

Sherwin Currid Accountancy Limited

Chartered Certified Accountants

32 London Road

Guildford

Surrey

GU1 2AB

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ShareLogic Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 09693331

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,541		3,827

			2,541		3,827
CURRENT ASSETS
Debtors	5	268,674		376,509
Cash at bank and in hand		658,049		387,588

		926,723		764,097
Creditors: Amounts Falling Due Within One Year	6	(824,947 )		(742,082 )

NET CURRENT ASSETS (LIABILITIES)			101,776		22,015

TOTAL ASSETS LESS CURRENT LIABILITIES			104,317		25,842

PROVISIONS FOR LIABILITIES
Deferred Taxation			(635 )		(957 )

NET ASSETS			103,682		24,885

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			103,672		24,875

SHAREHOLDERS' FUNDS			103,682		24,885

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ShareLogic Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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

T J Attenborough

Director

28 August 2026

The notes on pages 4 to 7 form part of these financial statements.

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ShareLogic Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

ShareLogic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09693331 . The registered office is 1 Canada Square, London, England, E14 5AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.The date of transition to FRS 102 was 1 April 2022.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Rendering of services

Revenue from contracts for the provision of professional services is recognised over the period in which the services are rendered, by reference to the stage of completion. The stage of completion is calculated by comparing the actual service provided as a proportion of the total services to be performed. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

2.3. 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	Straight line over 5 years
Computer Equipment	Straight line over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4. 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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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ShareLogic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably

committed to terminate the employment of an employee or to provide termination benefits.

2.8. Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 5)

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ShareLogic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	1,828	7,700	9,528
Additions	-	1,177	1,177
Disposals	-	(1,108 )	(1,108 )

As at 31 March 2026	1,828	7,769	9,597

Depreciation
As at 1 April 2025	457	5,244	5,701
Provided during the period	366	2,097	2,463
Disposals	-	(1,108 )	(1,108 )

As at 31 March 2026	823	6,233	7,056

Net Book Value
As at 31 March 2026	1,005	1,536	2,541

As at 1 April 2025	1,371	2,456	3,827

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	106,875	221,714
Prepayments and accrued income	154,777	152,739
Other debtors	180	2,056
VAT	6,842	-

	268,674	376,509

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	40,088	40,060
Corporation tax	37,721	99,591
Other taxes and social security	8,153	2,149
VAT	-	1,554

...CONTINUED

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ShareLogic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Other creditors	192	250
Pension creditors	1,389	950
Accruals and deferred income	737,404	597,528

	824,947	742,082

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

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