REGISTERED NUMBER: 13250106 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SALES LAYER LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Verdoy Manes

REGISTERED OFFICE:

2nd Floor

Medway Bridge House

1 - 8 Fairmeadow

Maidstone

Kent

ME14 1JP

REGISTERED NUMBER:

13250106 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

2,804

5,221

CURRENT ASSETS

Debtors

5

136,255

115,047

Cash at bank

628,973

688,175

765,228

803,222

CREDITORS

Amounts falling due within one year

6

453,673

512,656

NET CURRENT ASSETS

311,555

290,566

TOTAL ASSETS LESS CURRENT LIABILITIES

314,359

295,787

CAPITAL AND RESERVES

Called up share capital

271,612

271,613

Retained earnings

42,747

24,174

SHAREHOLDERS' FUNDS

314,359

295,787

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:

A Verdoy Manes - Director

1.	STATUTORY INFORMATION

Sales Layer Ltd 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.

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.

Presentational Currency

The financial statements are presented in Pounds Sterling, which is the company's presentation currency.

Going Concern

Accounting standards require the director to consider the appropriateness of the going concern basis when preparing the financial statements. The director confirms that he considers that the going concern basis remains appropriate. The director believes this to be the case as the company continues to be profitable, has no significant long-term liabilities and sufficient cash to cover its liabilities as they fall due based upon expectations and current trading. Taking this into consideration, the director continues to adopt the going concern basis of accounting in preparing the annual financial statements.

Related party exemption

The company has taken advantage of the exemption available under Financial Reporting Standard 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, from the requirement to disclose related party transactions with wholly owned members of the group.

Turnover

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

The following is a description of the principal activities from which the company generates its revenue.

Product/service

Description

Professional Services/Onboarding Costs

Revenue from professional services/onboarding is recognised in the period in which the service is carried out.

License Fees

License fee revenues are recognised evenly over the customers' contractual period for which the charges relate.

Tangible fixed assets

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

Office equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with no significant risk of change in value.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

Cost

At 1 January 2025

and 31 December 2025

12,474

Depreciation

At 1 January 2025

7,253

Charge for year

2,417

At 31 December 2025

9,670

Net book value

At 31 December 2025

2,804

At 31 December 2024

5,221

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

123,547

112,970

Other debtors

12,708

2,077

136,255

115,047

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

26,018

17,260

Amounts owed to group undertakings

194,124

181,928

Taxation and social security

20,532

23,643

Other creditors

212,999

289,825

453,673

512,656

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

7.	ULTIMATE CONTROLLING PARTY

The director considers that there is no ultimate controlling party of the company.