KREATUR LIMITED

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

Registered number: 12456871

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,191,694		-
Tangible Assets	5		11,146		1,562

			1,202,840		1,562
CURRENT ASSETS
Debtors	6	1,333,675		-
Cash at bank and in hand		-		1,323

		1,333,675		1,323
Creditors: Amounts Falling Due Within One Year	7	(1,581,961 )		(2,328 )

NET CURRENT ASSETS (LIABILITIES)			(248,286 )		(1,005 )

TOTAL ASSETS LESS CURRENT LIABILITIES			954,554		557

Creditors: Amounts Falling Due After More Than One Year	8		(986,033 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(2,787 )		-

NET (LIABILITIES)/ASSETS			(34,266 )		557

CAPITAL AND RESERVES
Called up share capital	10		5,652		100
Share premium account			4,428,919		-
Profit and Loss Account			(4,468,837 )		457

SHAREHOLDERS' FUNDS			(34,266)		557

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KREATUR LIMITED

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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 Ashwin Kumaraswamy

Director

15/05/2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

KREATUR LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12456871 . The registered office is 63 London Street, Reading, RG1 4PS.

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 financial statements have been prepared on a going concern basis. The directors have considered the Company’s cash flow forecasts and financing requirements for the period of at least 12 months from the date of approval of the financial statements.

While the directors believe that the Company will continue as a going concern, the Company is dependent upon [continued financial support from shareholders. These conditions indicate the existence of a material uncertainty which may cast significant doubt upon the Company’s ability to continue as a going concern.

Nevertheless, the directors consider it appropriate to prepare the financial statements on the going concern basis.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

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:

Computer Equipment

25% reducing balance

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KREATUR LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.6. 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.

2.7. 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: 21 (2025: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2025	-
Additions	1,324,104

As at 28 February 2026	1,324,104

...CONTINUED

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KREATUR LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Amortisation
As at 1 March 2025	-
Provided during the period	132,410

As at 28 February 2026	132,410

Net Book Value
As at 28 February 2026	1,191,694

As at 1 March 2025	-

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 March 2025	3,704
Additions	19,439
Disposals	(3,704 )

As at 28 February 2026	19,439

Depreciation
As at 1 March 2025	2,142
Provided during the period	8,293
Disposals	(2,142 )

As at 28 February 2026	8,293

Net Book Value
As at 28 February 2026	11,146

As at 1 March 2025	1,562

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	37,096	-
Amounts owed by group undertakings	39,274	-
Other debtors	1,257,305	-

	1,333,675	-

Other debtors include amounts receivable from an investor.

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KREATUR LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	387,242	-
Bank loans and overdrafts	134,659	-
Other creditors	1,060,060	2,328

	1,581,961	2,328

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

	2026	2025
	£	£
Amounts owed to group undertakings	936,454	-
Other creditors	49,579	-

	986,033	-

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	2,787	-

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	5,652	100

11. Pension Commitments

The company operates a employer contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £92,160 (PY nil) were due to the fund. They are included in Other Creditors.

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KREATUR LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

12. Reserves

	Share Premium	Profit and Loss Account
	£	£
As at 1 March 2025	-	457
Loss for the year and total comprehensive income	-	(4,469,294 )

Arising on shares issued during the period	4,428,919	-

As at 28 February 2026	4,428,919	(4,468,837 )

13. Related Party Transactions

1-During the year, the company entered into transactions with related parties in the ordinary course of business.

At the reporting date, the following amounts were owed by the company to subsidiary undertakings:

Logically Facts Ltd- £132,503

Logically AI Inc (USA)- £ 514,079

Insikt Intelligence S.L- £289,872

2- At the reporting date, an amount of £39,274 was owed to the company by Logically Technology Private Limited, a subsidiary undertaking.

The balances are unsecured, interest-free and repayable on demand.

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