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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

NumberEight Technologies Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Bankside 300 Peachman Way, Broadland Business Park, Norwich, Norfolk, United Kingdom, NR7 0LB.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

The company's financial statements have been prepared under the going concern basis.

The company has, since its incorporation in 2016, invested a considerable amount of time and resources into its core research and development activities taking its goal of rebuilding the mobile app economy without personal data from a concept to reality. Like most tech startups this focus has resulted in the company being loss making each year and this is forecast to continue as further development work is carried out even though the company has begun to generate operational income.

At 31 December 2025 the company has net assets of £205,078 (2024: £497,719). The directors have prepared detailed forecasts anticipating that income will continue to grow significantly, costs will continue to fall and also that the company will need to secure additional investor funding during 2026 to be able to continue trading and continue its research and development activities.

The company has previously been successful in attracting significant investment and a series of discussions are underway with potential investors. Given investor appetite for high quality investment opportunities at an early stage of a company's development, along with the demonstratable advancements the company has made in the past two years, the board of directors, which includes representatives of institutional investors already committed to the company, are confident that the company will be able to secure further investment that it needs to be able to continue to trade for the foreseeable future.

Turnover is measured at the fair rate of value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Each contract with customers is assessed on its own merits to determine whether the nature of the sale is effectively the provision of a licence, which is apportioned over time or whether the provision of software is more akin to that of a sale of goods when income is recognised on dispatch, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Intangible assets are initially recorded at cost, and are subsequently stated at cost loss any accumulated amortisation and impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

If there is an indication that there has been a significant change in amortisation rate, useful life of residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

The useful life of certain intangible assets cannot be reliably estimated. These assets are being amortised over 10 years in accordance with the maximum allowable useful life under FRS 102 as they are considered by the directors to have a useful life of at least 10 years.

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

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits, Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Share options

The company has a share option scheme and has granted options to a number of employees. The directors have assessed the value of the options granted using the Black-Scholes model and recognise an expense over the relevant vesting period with a corresponding increase in the share option reserve.

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions. 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, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Impairment of intangible assets - Patents

The directors have considered the value of the company's capitalised patent applications arising from its research and development activities. The assessment primarily includes considering the likelihood of patent applications being granted in light of whether any challenges have been notified and the expectation of whether the company will be able to commercially exploit the patent by way of using it to generate future profitable income streams, which itself requires assessing future demand and viability of software still under development.

Going concern

As explained in detail. in note 1.2, the directors have considered the requirement of the company to obtain additional investor funding. Having considered all the information available they consider there to be a strong likelihood of sufficient investment being obtained and therefore the accounts have been prepared under the going concern basis.

The average monthly number of persons (including directors) employed by the company during the year was:

Equity settled share based payment arrangements in the form of share options existed at the year end. The share options relate to ordinary shares. All shares are equity based.

For options granted from 2020, one quarter of the options shall vest on the first anniversary of the grant. The remaining shall vest each month in 36 equal tranches from the first anniversary whilst the option holder remains an employee. No further vesting shall take place following cessation of employment unless the board exercises its discretion.

The fair value of each option award is estimated on the date of the grant by using market data to the greatest extent possible as inputs for the model.

The weighted average share price at the date of exercise for share options exercised during the year was £0.197 (2023 - £0.196).

The options outstanding at 31 December 2025 had an exercise price ranging from £0.01 to £0.2024, and a remaining contractual life of 1 to 2 years.

During the year, the company recognised total share-based payment expenses of £9,681 (2024 - £19,845) which related to equity settled share based payment transactions.

Ordinary shares have full voting rights, dividend rights and rights to a capital distribution on a pro rate basis as if the Ordinary shares, A Ordinary shares and Series seed preferred shares were constituted as one class; they do not confer any rights of redemption.

A Ordinary shares have full voting rights, dividend rights and rights to a capital distribution on a pro rate basis as if the Ordinary shares, A Ordinary shares and Series seed preferred shares were constituted as one class; they do not confer any rights of redemption.

B Ordinary shares have no voting rights or rights to any distribution; they do not confer any rights of redemption.

Series seed preferred shares have full voting rights, dividend rights and rights to a capital distribution on a pro rate basis as if the Ordinary shares, A Ordinary shares and Series seed preferred shares were constituted as one class; they do not confer any rights of redemption.

On 20 June 2025, 12,794 Ordinary shares of £0.001 were allotted and fully paid for by cash, at a price of £0.197 per share.

The share premium account represents the premium arising on the issue of shares net of costs.

Other reserves represents equity-settled schemes.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006..