STAY NIMBLE LTD

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

Registered number: 11129024

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		413,947		507,897

			413,947		507,897
CURRENT ASSETS
Debtors	6	32,200		7,282
Cash at bank and in hand		149,661		139,155

		181,861		146,437
Creditors: Amounts Falling Due Within One Year	7	(164,828 )		(163,474 )

NET CURRENT ASSETS (LIABILITIES)			17,033		(17,037 )

TOTAL ASSETS LESS CURRENT LIABILITIES			430,980		490,860

Creditors: Amounts Falling Due After More Than One Year	8		(29,084 )		(36,448 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(103,296 )		(126,783 )

NET ASSETS			298,600		327,629

CAPITAL AND RESERVES
Called up share capital	9		2		2
Share premium account			174,092		174,092
Other reserves			37,966		37,966
Profit and Loss Account			86,540		115,569

SHAREHOLDERS' FUNDS			298,600		327,629

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STAY NIMBLE 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 Dominic Christopher Atkinson

Director

20/08/2026

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

1. General Information

STAY NIMBLE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11129024 . The registered office is 20-22 Wenlock Road, London, N1 7GU.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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 Assets and Amortisation

Intangible assets are initially recognised at cost and are subsequently measured at cost less accumulated amortisation and any accumulated impairment losses.

Software development costs are capitalised when they meet the recognition criteria under FRS 102, i.e., when the asset is identifiable, it is probable that future economic benefits will flow to the company, and the cost can be reliably measured.

These capitalised costs are amortised on a straight-line basis over their estimated economic life of 8–10 years, commencing when the asset is available for use. The amortisation method and estimated useful lives are reviewed annually and adjusted if appropriate.

Expenditure on research activities and development costs that do not meet the criteria for capitalisation are expensed as incurred.

At 31 December 2024, the net book value of software development costs was £507,897. Annual amortisation of £93,950 implies a remaining useful life of approximately five years, consistent with the original estimated life of 8–10 years.

Additional software development costs incurred in FY25 and FY26 will be capitalised once the recognition criteria are met and will be amortised over their estimated economic lives in line with the existing policy. These costs may give rise to temporary timing differences for R&D tax relief purposes, which will be reflected as deferred tax assets or liabilities where applicable.

2.4. Research and Development

Research and Development Expenditure

Research expenditure is expensed as incurred. Development costs are capitalised when recognition criteria are met and amortised over the asset's useful life. R&D tax relief is recognised when measurable.

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STAY NIMBLE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. 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	25
Computer Equipment	25

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	939,496

As at 31 December 2025	939,496

Amortisation
As at 1 January 2025	431,599
Provided during the period	93,950

As at 31 December 2025	525,549

Net Book Value
As at 31 December 2025	413,947

As at 1 January 2025	507,897

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STAY NIMBLE LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	323	803	1,126

As at 31 December 2025	323	803	1,126

Depreciation
As at 1 January 2025	323	803	1,126

As at 31 December 2025	323	803	1,126

Net Book Value
As at 31 December 2025	-	-	-

As at 1 January 2025	-	-	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	32,200	6,000
Other debtors	-	1,282

	32,200	7,282

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,169	(2,723 )
Other creditors	144,269	156,925
Taxation and social security	19,390	9,272

	164,828	163,474

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

	2025	2024
	£	£
Barclay Bounceback Loan	29,084	36,448

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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