Contents of the Financial Statements

for the Period Ended 21 February 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 21 February 2026

The directors present their report with the financial statements of the company for the period ended 21 February 2026

Directors

The directors shown below have held office during the period of
22 February 2025 to 9 April 2025

Denys Bil
Gabriel Topalev

The director shown below has held office during the period of
23 September 2025 to 21 February 2026

Ilko Nedelchev Kutsarov

The director shown below has held office during the period of
23 September 2025 to 23 September 2025

Alisher Jexengaliyev

The director shown below has held office during the period of
9 April 2025 to 23 September 2025

Lev Levchenko

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
25 February 2026

And signed on behalf of the board by:
Name: Ilko Nedelchev Kutsarov
Status: Director

Profit And Loss Account

for the Period Ended 21 February 2026

	2026	15 months to 21 February 2025
	£	£
Turnover:	89,800	0
Cost of sales:	( 65,000 )	0
Gross profit(or loss):	24,800	0
Distribution costs:		0
Administrative expenses:	( 17,600 )	0
Other operating income:		0
Operating profit(or loss):	7,200	0
Interest receivable and similar income:		0
Interest payable and similar charges:		0
Profit(or loss) before tax:	7,200	0
Tax:	( 1,368 )	0
Profit(or loss) for the financial year:	5,832	0

Balance sheet

As at 21 February 2026

	Notes	2026	15 months to 21 February 2025
		£	£
Fixed assets
Intangible assets:	3	755,000	0
Tangible assets:	4	1,412,000	0
Investments:			0
Total fixed assets:		2,167,000	0
Current assets
Debtors:	5	95,000
Cash at bank and in hand:		90,000	1
Investments:	6	120,000
Total current assets:		305,000	1
Prepayments and accrued income:		40,000
Creditors: amounts falling due within one year:	7	( 291,368 )
Net current assets (liabilities):		53,632	1
Total assets less current liabilities:		2,220,632	1
Creditors: amounts falling due after more than one year:	8	( 2,139,799 )
Total net assets (liabilities):		80,833	1
Capital and reserves
Called up share capital:		75,001	1
Profit and loss account:		5,832
Total Shareholders' funds:		80,833	1

The notes form part of these financial statements

Balance sheet statements

For the year ending 21 February 2026 the company was entitled to exemption 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 21 February 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents consideration receivable for services provided, net of Value Added Tax, rebates and discounts. Research and consulting revenue is recognised over time where the customer receives and consumes the benefits as work is performed. Revenue from fixed-scope studies is recognised by reference to completed milestones and accepted technical deliverables.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is charged on a straight-line basis over an estimated useful economic life of three years, with appropriate time apportionment in the year of acquisition.

  Intangible fixed assets amortisation policy

  Separately acquired software, platforms and development rights are stated at cost less accumulated amortisation and impairment. Amortisation is charged on a straight-line basis over three years from the date the asset is available for use.

  Valuation information and policy

  The financial statements have been prepared under the historical cost convention. Financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost, less impairment where applicable. Current investments comprise short-term deposits and money-market instruments expected to mature or be realised within twelve months and are measured at amortised cost less impairment.

  Other accounting policies

  Cost of sales includes commissions, specialist personnel, subcontractors, transaction support and other direct expenditure attributable to customer engagements. Costs are recognised in the same period as the related revenue. Current tax is recognised for corporation tax payable on taxable profit using enacted or substantively enacted tax rates. Deferred tax is recognised on material timing differences where required by FRS 102. The financial statements have been prepared on the going concern basis after consideration of forecast cash flows, receivable recoverability, investment maturities, operating commitments and the continued availability of long-term funding.

Notes to the Financial Statements

for the Period Ended 21 February 2026

• 2. Employees

  	2026	15 months to 21 February 2025
  Average number of employees during the period	9	0