HUMAN DATA INCOME LTD

HUMAN DATA INCOME LTD
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

HUMAN DATA INCOME LTD Accountants' Report For the year ended 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. PGP International Accountants Ltd 31 January 2026 .................................................... PGP International Accountants Ltd 16 Whitehall London SW1A 2DY 30 October 2026 1

HUMAN DATA INCOME LTD
Accountants' Report
For the year ended 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
PGP International Accountants Ltd
31 January 2026

....................................................
PGP International Accountants Ltd
16 Whitehall
London
SW1A 2DY
30 October 2026

1

HUMAN DATA INCOME LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	430,631	391,509
		430,631	391,509
Current assets
Debtors		300,461	290,121
Investments		9,693,170	9,686,356
Cash at bank and in hand		(171,151)	(137,048)
		9,822,480	9,839,429
Creditors: amount falling due within one year		(244,587)	(229,555)
Net current assets		9,577,893	9,609,874

Total assets less current liabilities		10,008,524	10,001,383
Creditors: amount falling due after more than one year		(12,563)	(5,422)
Net assets		9,995,961	9,995,961

Capital and reserves
General Reserves		10,042,676	10,042,676
Profit and loss account		(46,715)	(46,715)
Shareholders' funds		9,995,961	9,995,961

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 30 October 2026 and were signed on its behalf by:

-------------------------------
Francesco Maria Ballarani
Director

2

HUMAN DATA INCOME LTD
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

HUMAN DATA INCOME LTD is a private company, limited by shares, registered in England and Wales, registration number 11761057, registration address 16 Whitehall, Flat 2, London, SW1A 2DY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

2.	Average number of employees Average number of employees during the period was: 2 (2025 : 5).

3.

Intangible fixed assets

Cost	Other intangible assets	Total
	£	£
At 01 February 2025	391,509	391,509
Additions	39,122	39,122
Disposals	-	-
At 31 January 2026	430,631	430,631
Amortisation
At 01 February 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 January 2026	-	-
Net book values
At 31 January 2026	430,631	430,631
At 31 January 2025	391,509	391,509

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1,000 Class A shares of £1.00 each	1,000		1,000
	1,000		1,000

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