REGISTERED NUMBER: 13787334 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

CollaborAIte Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Powell

M D Stagg

A Crameri

C Oliver

C Whitehouse

S Stainton

S D Rogers

REGISTERED OFFICE:

Unit 116 Imperial Court

Exchange Street East

Liverpool

Merseyside

L2 3AB

REGISTERED NUMBER:

13787334 (England and Wales)

AUDITORS:

Voisey & Co LLP

8 Winmarleigh Street

Warrington

Cheshire

WA1 1JW

FIXED ASSETS

Tangible assets

4

11,591

17,336

Investments

5

100

100

11,691

17,436

CURRENT ASSETS

Debtors

6

336,486

297,413

Cash at bank

62,818

10,271

399,304

307,684

CREDITORS

Amounts falling due within one year

7

(675,175

)

(416,392

)

NET CURRENT LIABILITIES

(275,871

)

(108,708

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(264,180

)

(91,272

)

PROVISIONS FOR LIABILITIES

(2,898

)

(4,334

)

NET LIABILITIES

(267,078

)

(95,606

)

CAPITAL AND RESERVES

Called up share capital

8

1,206

1,206

Retained earnings

9

(268,284

)

(96,812

)

SHAREHOLDERS' FUNDS

(267,078

)

(95,606

)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

S D Rogers - Director

M D Stagg - Director

1.	STATUTORY INFORMATION

CollaborAIte Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Monetary amounts in these financial statements shall be rounded to the nearest £.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources based on current and future sources of funding and support to continue in operational existence for the foreseeable future. The company has received a letter from the parent company confirming it's support for more than 12 months from the date of signing the accounts. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Preparation of consolidated financial statements

The financial statements contain information about CollaborAIte Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, The Investigo Group Limited, Unit 116 Imperial Court, Exchange Street East, Liverpool, L2 3AB.

Significant judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Management do not consider the company to have any critical accounting judgements or key sources of estimation uncertainty at the reporting date which may have a risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

- 33% on cost

Computer and office equipment

- 25% on cost

The capitalisation policy is no less than £500 for all asset classes.

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 the profit or loss.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

The aggregate amount of R&D expenditure recognised in the profit and loss account is £167,757 (2024: £432,315).

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforcible right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits

Provisions

A provision is recognised in the balance sheet when the company has a constructive or legal obligation as a result of a past event and it is probable that an outflow of economic benefits will be required to settle the obligation. If the effect is material, provisions are determined by discounting the expected future cash flows at the current time value of money.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Fixtures

and

and

office

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

12,671

10,307

22,978

DEPRECIATION

At 1 January 2025

2,491

3,151

5,642

Charge for year

3,168

2,577

5,745

At 31 December 2025

5,659

5,728

11,387

NET BOOK VALUE

At 31 December 2025

7,012

4,579

11,591

At 31 December 2024

10,180

7,156

17,336

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

At 31 December 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

85,855

27,534

Amounts owed by group undertakings

-

133,673

Other debtors

77

77

Tax

27,177

-

VAT

37,487

49,040

Prepayments and accrued income

185,890

87,089

336,486

297,413

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,200

Amounts owed to group undertakings

236,013

260,410

Other creditors

37

12,282

Directors' current accounts

3

14,037

Accruals and deferred income

439,122

128,463

675,175

416,392

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

120,000

A Ordinary

1p

1,200

1,200

100

B Ordinary

1p

1

1

100

C Ordinary

1p

1

1

100

D Ordinary

1p

1

1

100

E Ordinary

1p

1

1

100

F Ordinary

1p

1

1

100

G Ordinary

1p

1

1

1,206

1,206

9.

RESERVES

Retained

earnings

£

At 1 January 2025

(96,812

)

Deficit for the year

(171,472

)

At 31 December 2025

(268,284

)

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Janine Boyo BFP FCA FMAAT (Senior Statutory Auditor)

for and on behalf of Voisey & Co LLP

11.	RELATED PARTY DISCLOSURES

During the year the company entered into the following transactions with related parties:

Internet Investigation Solutions Limited, a fellow subsidiary within the Investigo Group, made sales totalling £1,089,401 (2024: £376,462), management charges of £nil (2024: £100,000) and purchases totalling £35,183 (2025: £30,760). At the yearend, included within creditors, was an amount of £15,331 (2024: £133,673).

TIG Management Services Limited, a fellow subsidiary within the Investigo Group, made purchases of £1,283,006 (2024: £776,394). At the yearend, included in creditors, was an amount of £16,351 (2024: £15,079)

The Investigo Group Limited

The parent of the group provided an advanced working capital interest free loan to Collaboraite Limited for £246,000, there was a £41,000 repayment made during the year, and the amount outstanding at the year end is £204,231 (2024: £245,231).

12.	ULTIMATE CONTROLLING PARTY

The controlling party is The Investigo Group Limited.

The immediate and ultimate parent company is The Investigo Group Limited, a company registered in England and Wales. The financial statements of the company are consolidated in the financial statements of The Investigo Group Limited. These consolidated financial statements are available from its registered office, Unit 116 Imperial Court, Exchange Street East, Liverpool, Merseyside, L2 3AB.

There is no ultimate controlling party.