REGISTERED NUMBER: 12718551 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

M5 WEALTH TECH LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr S Tiwari

REGISTERED OFFICE:

2nd Floor Berkeley Square House

Berkeley Square

London

Greater London

W1J 6BD

REGISTERED NUMBER:

12718551 (England and Wales)

INDEPENDENT AUDITORS:

Watergates Ltd (Statutory Auditor)

109 Coleman Road

Leicester

Leicestershire

LE5 4LE

CURRENT ASSETS

Debtors

4

234,413

190,640

Cash at bank and in hand

7,013

34,725

241,426

225,365

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5

(192,997

)

(159,569

)

NET CURRENT ASSETS

48,429

65,796

TOTAL ASSETS LESS CURRENT LIABILITIES

48,429

65,796

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

6

(171,290

)

(196,290

)

NET LIABILITIES

(122,861

)

(130,494

)

CAPITAL AND RESERVES

Called up share capital

101,000

101,000

Retained earnings

(223,861

)

(231,494

)

(122,861

)

(130,494

)

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 director and authorised for issue on 29th September 2026 and were signed by:

Mr S Tiwari - Director

1.	STATUTORY INFORMATION

M5 Wealth Tech 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.

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 directors have reviewed future cash flow projections and financial modelling, which they feel adequately reflect the current uncertain economic environment. The directors are satisfied that this shows its future plans to be viable, and there will be sufficient cash resources available for the forthcoming 12 months to enable the entity to continue as a going concern.

As shown in the accompanying financial statements, the Company generated a net profit before taxation of £7,633 for the year ended 31 March 2026 (2025: £51,794). The reduced profit is predominantly due to AI research expenditure carried out. As of 31 March 2026, the company had a positive cash balance of £7,013 (2025: £34,725) and was in a net liability position of £122,861 (2025: £130,494).

Although in a net liability position, it must be noted that the creditors predominantly consist of amounts owed to the parent entity. The company has been profitable in the current year and anticipates continued improvement in financial performance going forward. The company also has support from its parent accompanied by a going concern comfort letter to ensure its going concern.

The financial statements do not include any adjustments that might be necessary if it were unable to continue as a going concern. After considering all relevant uncertainties, the directors have a reasonable expectation that the entity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. Turnover represents revenue earned from the sale of goods.

Revenue is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.

TANGIBLE FIXED ASSETS

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Equipment - 33% on cost

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 statement of financial position 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 1 (2025 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

192,258

135,591

Other debtors

42,155

55,049

234,413

190,640

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

17,202

1,452

Amounts owed to group undertakings

93,651

116,456

Taxation and social security

11,152

2,687

Other creditors

70,992

38,974

192,997

159,569

Amounts owed to group undertakings less than one year are unsecured, interest free and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Amounts owed to group undertakings

171,290

196,290

Amounts owed to group undertakings more than one year are unsecured and charged at an interest rate of 8% per annum.

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nazir Malida FCCA (Senior Statutory Auditor)

for and on behalf of Watergates Ltd (Statutory Auditor)

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9.	ULTIMATE CONTROLLING PARENT

Valuefy Technologies Private Ltd is regarded by the director as being the Company's ultimate parent company. whose registered office is 22nd floor, Commerce II CTC 95 4 B 3 and 4590 Off. W.E.Highway, Oberoi Garden City, Goregaon (E), Mumbai 400063 India.

The parent undertaking of the smallest and largest group for which consolidated financial statements are

prepared is Valuefy Technologies Private Ltd, a company incorporated in India. Consolidated financial statements are available from 22nd floor, Commerce II CTC 95 4 B 3 and 4590 Off. W.E.Highway, Oberoi Garden City, Goregaon (E), Mumbai 400063 India.