Company No: 11637217 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	B Lopez Hernandez
	A Sharif
	A Zhabagin

Registered office	71-75 Shelton Street
	London
	England
	WC2H 9JQ
	United Kingdom

Company number

11637217 (England and Wales)

Accountant	Kreston Reeves LLP
	Projects Nile House
	Nile Street
	Brighton
	BN1 1HW

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of To The Moon Mobile Ltd for the financial year ended 31 October 2025 which comprise the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of To The Moon Mobile Ltd, as a body, in accordance with the terms of our engagement letter dated 27 August 2025. Our work has been undertaken solely to prepare for your approval the financial statements of To The Moon Mobile Ltd and state those matters that we have agreed to state to the Board of Directors of To The Moon Mobile Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than To The Moon Mobile Ltd and its Board of Directors as a body for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the financial statements of To The Moon Mobile 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 statutory financial statements.

Kreston Reeves LLP

Projects Nile House
Nile Street
Brighton
BN1 1HW

08 September 2026

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	367,451		636,394
Tangible assets	4	0		32
		367,451		636,426
Current assets
Debtors	5	1,314		820
Cash at bank and in hand	6	2,770		1,039
		4,084		1,859
Creditors: amounts falling due within one year	7	( 1,196,212)		( 1,080,504)
Net current liabilities		(1,192,128)		(1,078,645)
Total assets less current liabilities		(824,677)		(442,219)
Net liabilities		( 824,677)		( 442,219)
Capital and reserves
Called-up share capital	8	2,896		2,896
Share premium account		4,539,975		4,539,975
Profit and loss account		( 5,367,548 )		( 4,985,090 )
Total shareholders' deficit		( 824,677)		( 442,219)

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of To The Moon Mobile Ltd (registered number: 11637217) were approved and authorised for issue by the Board of Directors on 08 September 2026. They were signed on its behalf by:

A Sharif Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

To The Moon Mobile Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 71-75 Shelton Street, London, England, WC2H 9JQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £824,085. The Company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Development costs	5 years straight line
Trademarks, patents and licences	10 years straight line

Research and development

Research expenditure is written off as incurred. Development expenditure is also written off, except where the directors are satisfied as to the technical, commercial and financial viability of individual projects. In such cases, the identifiable expenditure is capitalised as an intangible asset and amortised over the period during which the Company is expected to benefit. This period is between three and five years. Provision is made for any impairment.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Intangible assets

	Development costs		Trademarks, patents and licences		Total
	£		£		£
Cost
At 01 November 2024	1,341,665		3,517		1,345,182
At 31 October 2025	1,341,665		3,517		1,345,182
Accumulated amortisation
At 01 November 2024	707,413		1,375		708,788
Charge for the financial year	268,592		351		268,943
At 31 October 2025	976,005		1,726		977,731
Net book value
At 31 October 2025	365,660		1,791		367,451
At 31 October 2024	634,252		2,142		636,394

4. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 November 2024	18,176		18,176
At 31 October 2025	18,176		18,176
Accumulated depreciation
At 01 November 2024	18,144		18,144
Charge for the financial year	32		32
At 31 October 2025	18,176		18,176
Net book value
At 31 October 2025	0		0
At 31 October 2024	32		32

5. Debtors

	2025		2024
	£		£
VAT recoverable	1,314		820

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	2,770		1,039

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	153,776		152,854
Other loans	1,020,787		895,061
Accruals	2,100		2,000
Other taxation and social security	19,549		30,589
	1,196,212		1,080,504

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2,895 Ordinary shares of £ 1.00 each	2,895		2,895
1 Deferred preference share of £ 1.00	1		1
	2,896		2,896

9. Financial commitments

Pensions

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £Nil (2024 - £1,357). Contributions totalling £nil (2024 - £Nil) were receivable from the fund at the balance sheet date and are included in debtors.

10. Ultimate controlling party

The company's immediate parent is DAR VB 49 Limited, incorporated in England and Wales.
The ultimate controlling party is A Zhabagin.