REGISTERED NUMBER: 10129878 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

GRID EDGE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Bagan

R Joseph

J P Mccorquodale

R Moore

L Todorova

SECRETARY:

Higgs Secretarial Limited

REGISTERED OFFICE:

3 Waterfront Business Park

Dudley Road

Brierley Hill

West Midlands

DY5 1LX

REGISTERED NUMBER:

10129878 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Tangible assets

4

22,993

21,520

CURRENT ASSETS

Stocks

10,419

10,104

Debtors

5

764,354

740,647

Cash at bank

1,344,571

2,190,570

2,119,344

2,941,321

CREDITORS

Amounts falling due within one year

6

676,026

678,143

NET CURRENT ASSETS

1,443,318

2,263,178

TOTAL ASSETS LESS CURRENT LIABILITIES

1,466,311

2,284,698

CAPITAL AND RESERVES

Called up share capital

8

800

745

Share premium

12,074,330

11,524,385

Share options reserve

619,097

848,843

Retained earnings

(11,227,916

)

(10,089,275

)

SHAREHOLDERS' FUNDS

1,466,311

2,284,698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

J Bagan - Director

1.	STATUTORY INFORMATION

Grid Edge 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.

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.

Turnover

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

Each transaction is assessed for identifiable components, with each component being separately accounted for. Where contract costs are incurred in respect of a transaction, being those costs which are incremental and create or enhance a resource used in fulfilling the contract, such costs are recognised as an asset and amortised on a systematic basis over the performance of the contract.

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

-

25% on cost

Office equipment

-

33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Share options

Equity-settled share based payments are measured at the fair value of the equity instruments at the grant date, and excludes the effect of non-market based vesting conditions. The fair value at the grant date is recognised as an expense on a straight-line basis over the vesting period, based on the estimated number of equity instruments expected to vest. The estimate of the number of awards expected to vest is reviewed at each reporting date up to the vesting date, at which point the estimate is adjusted to reflect the actual number of instruments which vest. No adjustment is made to the charge after the vesting, even if the awards are forfeited or not exercised.

Financial instruments

Where compound financial instruments are issued, the fair value of the liability element of the instrument is calculated on initial recognition on the basis of assumptions regarding market rates of interest on such instruments without a conversion option. This value is judged against the total proceeds of the compound instrument, to judge whether an element of the proceeds is to be recognised as equity.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2025 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

Cost

At 1 July 2025

19,325

108,846

128,171

Additions

325

12,330

12,655

Disposals

-

(4,812

)

(4,812

)

At 30 June 2026

19,650

116,364

136,014

Depreciation

At 1 July 2025

18,708

87,943

106,651

Charge for year

468

10,714

11,182

Eliminated on disposal

-

(4,812

)

(4,812

)

At 30 June 2026

19,176

93,845

113,021

Net book value

At 30 June 2026

474

22,519

22,993

At 30 June 2025

617

20,903

21,520

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

422,309

410,965

Other debtors

342,045

329,682

764,354

740,647

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

22,185

33,253

Social security and other taxes

89,206

78,107

VAT

52,664

35,733

Other creditors

13,791

10,895

Accruals and deferred income

498,180

520,155

676,026

678,143

7.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

44,415

18,450

Between one and five years

19,125

-

63,540

18,450

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

4,594,860

Ordinary shares

0.000

1

460

460

3,401,500

A Ordinary shares

0.000

1

340

285

800

745

On 2nd October 2025, 500,000 A Ordinary shares of £0.0001 each were issued for cash consideration.

On 17th October 2025, 35,000 A Ordinary shares of £0.0001 each were issued for cash consideration.

On 1st December 2025. 15,000 A Ordinary shares of £0.0001 each were issued for cash consideration.