Managed Self Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

Managed Self Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10696687 . The registered office is Alum House 5 Alum Chine Road, Westbourne, Bournemouth, Dorset, BH4 8DT.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. Research and Development

Expenditure on research and development is written off over its esrtimated useful life of 3 years.

2.5. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are amortised to the profit and loss account over its estimated economic life of 3 years.

2.6. 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% straight line
Computer Equipment	33.33% straight line

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Managed Self Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Financial Instruments

Recognition and Initial Measurement

Financial assets and financial liabilities are recognized in the Group's balance sheet when the entity becomes a party to the contractual provisions of the instrument. Financial assets and financial liabilities are initially measured at fair value plus transaction costs, except for those classified as Fair Value Through Profit or Loss (FVTPL), where transaction costs are expensed immediately.

Classification and Subsequent Measurement of Financial AssetsManagement determines the classification of its financial assets at initial recognition depending on the business model for managing the asset and its contractual cash flow characteristics:

Amortized Cost:

Assets held to collect contractual cash flows (where those flows represent solely payments of principal and interest) are measured at amortized cost using the effective interest method. Examples include trade receivables and cash and cash equivalents.

Fair Value Through Other Comprehensive Income (FVTOCI):

Assets held to collect contractual cash flows and to sell the assets are measured at FVTOCI.

Fair Value Through Profit or Loss (FVTPL):

Assets that do not meet the criteria for amortized cost or FVTOCI (e.g., derivatives and equity investments held for trading) are measured at fair value, with all changes recognized in the income statement.

Impairment of Financial Assets

The company assesses on a forward-looking basis the expected credit losses (ECL) associated with its financial assets carried at amortized cost. For trade receivables, the company applies the simplified approach permitted by IFRS 9, measuring the loss allowance at an amount equal to lifetime expected credit losses.4. Financial LiabilitiesFinancial liabilities are classified and measured at amortized cost or FVTPL. The company's financial liabilities include trade and other payables, loans, and derivative financial instruments. They are derecognized when the obligation specified in the contract is discharged, canceled, or expires.

Derivative Financial Instruments and Hedging

Derivatives are initially recognized at fair value on the date a derivative contract is entered into and are subsequently remeasured to their fair value. The method of recognizing the resulting gain or loss depends on whether the derivative is designated as a hedging instrument and, if so, the nature of the item being hedged.

2.8. 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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Managed Self Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.9. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.10. 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.

3. Average Number of Employees

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

4. Intangible Assets

	Development Costs	Crypto Currency	Total
	£	£	£
Cost or Valuation
As at 1 January 2025	775,373	160,340	935,713
Additions	81,315	-	81,315
Revaluations	-	(3,501 )	(3,501 )
Disposals	-	(142,069 )	(142,069 )

As at 31 December 2025	856,688	14,770	871,458

...CONTINUED

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Managed Self Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Amortisation
As at 1 January 2025	677,213	-	677,213
Provided during the period	91,193	-	91,193

As at 31 December 2025	768,406	-	768,406

Net Book Value
As at 31 December 2025	88,282	14,770	103,052

As at 1 January 2025	98,160	160,340	258,500

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	1,557	12,565	14,122

As at 31 December 2025	1,557	12,565	14,122

Depreciation
As at 1 January 2025	1,167	11,389	12,556
Provided during the period	389	965	1,354

As at 31 December 2025	1,556	12,354	13,910

Net Book Value
As at 31 December 2025	1	211	212

As at 1 January 2025	390	1,176	1,566

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,679	-
Other debtors	178,166	116,578

	181,845	116,578

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Managed Self Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,914	10,577
Bank loans and overdrafts	45	-
Other creditors	599,516	423,181
Taxation and social security	6,114	5,118

	608,589	438,876

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Summary of Share Capital

Shareholders as at 31 December 2025:

10,306 - Ordinary Shares - William Cooper

73 - Ordinary Shares - Geoffrey Tucker

40 - Ordinary Shares - Tom Cooper

40 - Ordinary Shares - Hannah Snashall

52 - Ordinary Shares - Jonathan Royston

40 - Ordinary Shares - Elizabeth Snashall

80 - Ordinary Shares - Alistair Lester

86 - Ordinary Shares - James Prichard

100 - Ordinary Shares - Blueberry Fields AB

70 - Ordinary Shares - Simon Dingemans

100 - Ordinary Shares - Consolidated Investment Enterprises Ltd

50 - Ordinary Shares - Omer Ismail

50 - Ordinary Shares - Julian Benkert

130 - Ordinary Shares - Christian Gylling

130 - Ordinary Shares - Anthony Ackenhoff

Shares have a par value of £0.0001 each

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		103,052		258,500
Tangible Assets	5		212		1,566

			103,264		260,066
CURRENT ASSETS
Debtors	6	181,845		116,578
Cash at bank and in hand		3,868		32,380

		185,713		148,958
Creditors: Amounts Falling Due Within One Year	7	(608,589 )		(438,876 )

NET CURRENT ASSETS (LIABILITIES)			(422,876 )		(289,918 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(319,612 )		(29,852 )

NET LIABILITIES			(319,612 )		(29,852 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Share premium account			629,790		619,790
Profit and Loss Account			(949,403 )		(649,643 )

SHAREHOLDERS' FUNDS			(319,612)		(29,852)