AIVS Software Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16131451

		31 May 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		78,060
Tangible Assets	5		35,873

			113,933
CURRENT ASSETS
Debtors	6	8,008
Cash at bank and in hand		161,866

		169,874
Creditors: Amounts Falling Due Within One Year	7	(20,449 )

NET CURRENT ASSETS (LIABILITIES)			149,425

TOTAL ASSETS LESS CURRENT LIABILITIES			263,358

NET ASSETS			263,358

CAPITAL AND RESERVES
Called up share capital	8		10,361
Share premium account			365,079
Profit and Loss Account			(112,082 )

SHAREHOLDERS' FUNDS			263,358

Page 1

Page 2

AIVS Software Limited

Balance Sheet (continued)

As At 31 May 2026

For the period ending 31 May 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

Mr Alexandre Maurice

Director

4 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

AIVS Software Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16131451 . The registered office is 3 Vista Place, Ingworth Road, Poole, Dorset, BH12 1JY.

2. Accounting Policies

2.1. 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.

These financial statements are presented in pound sterling which is the functional currency of the company.

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

Other intangible assets are costs related to the development costs to create the AI platform used by its clients. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. 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:

Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. Financial Instruments

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

Page 3

Page 4

AIVS Software Limited

Notes to the Financial Statements (continued)

For the Period 11 December 2024 to 31 May 2026

4. Intangible Assets

	Other
	£
Cost
As at 11 December 2024	-
Additions	82,184

As at 31 May 2026	82,184

Amortisation
As at 11 December 2024	-
Provided during the period	4,124

As at 31 May 2026	4,124

Net Book Value
As at 31 May 2026	78,060

As at 11 December 2024	-

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 11 December 2024	-	-	-
Additions	398	42,664	43,062

As at 31 May 2026	398	42,664	43,062

Depreciation
As at 11 December 2024	-	-	-
Provided during the period	25	7,164	7,189

As at 31 May 2026	25	7,164	7,189

Net Book Value
As at 31 May 2026	373	35,500	35,873

As at 11 December 2024	-	-	-

6. Debtors

	31 May 2026
	£
Due within one year
Trade debtors	1,355
Other debtors	6,653

	8,008

Page 4

Page 5

AIVS Software Limited

Notes to the Financial Statements (continued)

For the Period 11 December 2024 to 31 May 2026

7. Creditors: Amounts Falling Due Within One Year

	31 May 2026
	£
Trade creditors	9,752
Other creditors	8,913
Taxation and social security	1,784

	20,449

8. Share Capital

	31 May 2026
	£
Allotted, Called up and fully paid	10,361

Page 5