REGISTERED NUMBER: 15386986 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

BOTZ LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

J Nehme

Registered office:

5 Merchant Square

C/O Botz

London

W2 1AY

Registered number:

15386986 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

76,496

16,834

Current assets

Debtors

5

318,271

44,117

Cash at bank

4,330,760

4,840,243

4,649,031

4,884,360

Creditors

Amounts falling due within one year

6

(3,335,647

)

(639,203

)

Net current assets

1,313,384

4,245,157

Total assets less current liabilities

1,389,880

4,261,991

Capital and reserves

Called up share capital

8

2

1

Share premium

5,705,194

4,647,604

Retained earnings

(4,315,316

)

(385,614

)

1,389,880

4,261,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2026 and were signed by:

J Nehme - Director

1.	Statutory information

Botz 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.

Going concern

The financial statements have been prepared on a going concern basis. The Director has reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. The director is therefore of the opinion that they should continue to adopt the going concern basis of accounting in preparing the financial statements.

Tangible fixed assets

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 equipment

-

33% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	Employees and directors

The average number of employees during the year was 14 (2024 - 6 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 January 2025

-

17,693

17,693

Additions

37,232

48,032

85,264

At 31 December 2025

37,232

65,725

102,957

Depreciation

At 1 January 2025

-

859

859

Charge for year

9,847

15,755

25,602

At 31 December 2025

9,847

16,614

26,461

Net book value

At 31 December 2025

27,385

49,111

76,496

At 31 December 2024

-

16,834

16,834

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

16,179

Other debtors

318,271

27,938

318,271

44,117

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

211,833

48,390

Taxation and social security

29,889

16,375

Other creditors

3,093,925

574,438

3,335,647

639,203

Included in creditors is £3,043,923 worth of SAFE investments which will convert to equity on the occurrence of specific financing and liquidity events.

7.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

135,000

38,817

8.	Called up share capital

2025

2024

Allotted, issued and fully paid:

Number:

Class:

Nominalvalue:

£

£

1,158,473

Ordinary

£0.000001p

1.16

1.01

381,306

Series SEED

£0.000001p

0.38

0.31

1.54

1.32

During the year the company issued 152,448 ordinary and 67,197 series seed shares for a premium of £1,057,592.