Fraud.com International Ltd

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

Registered number: 11269440

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		69,254		74,725
Investments	5		1,400		1,400

			70,654		76,125
CURRENT ASSETS
Debtors	6	263,962		169,922
Cash at bank and in hand		8,770		385,863

		272,732		555,785
Creditors: Amounts Falling Due Within One Year	7	(42,277 )		(19,441 )

NET CURRENT ASSETS (LIABILITIES)			230,455		536,344

TOTAL ASSETS LESS CURRENT LIABILITIES			301,109		612,469

Creditors: Amounts Falling Due After More Than One Year	8		(72,312 )		(55,000 )

NET ASSETS			228,797		557,469

CAPITAL AND RESERVES
Called up share capital	9		3,809		3,809
Other reserves			1,080,986		1,080,986
Profit and Loss Account			(855,998 )		(527,326 )

SHAREHOLDERS' FUNDS			228,797		557,469

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Fraud.com International Ltd

Balance Sheet (continued)

As At 31 December 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Celalettin Emre Sayin

Director

10/08/2026

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

1. General Information

Fraud.com International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11269440 . The registered office is C/O Ampa Holding LLP level 19, 32 London Bridge Street, London , United Kingdom, SE1 9SG.

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.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible asset amortize over its estimated economic life of 10 years.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	112,913
Additions	5,820

As at 31 December 2025	118,733

Amortisation
As at 1 January 2025	38,188
Provided during the period	11,291

As at 31 December 2025	49,479

Net Book Value
As at 31 December 2025	69,254

As at 1 January 2025	74,725

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Fraud.com International Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	1,400

As at 31 December 2025	1,400

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	1,400

As at 1 January 2025	1,400

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	209,847	121,379
Other debtors	54,115	48,543

	263,962	169,922

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	40,937	18,457
Other creditors	1,340	(4,010)
Taxation and social security	-	4,994

	42,277	19,441

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

	2025	2024 as restated
	£	£
Other creditors	72,312	55,000

9. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	3,809	3,809

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