SkenarioLabs Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14005345

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		141		1,039

			141		1,039
CURRENT ASSETS
Debtors	5	50,827		48,394
Cash at bank and in hand		11,208		108,099

		62,035		156,493
Creditors: Amounts Falling Due Within One Year	6	(77,860 )		(16,386 )

NET CURRENT ASSETS (LIABILITIES)			(15,825 )		140,107

TOTAL ASSETS LESS CURRENT LIABILITIES			(15,684 )		141,146

Creditors: Amounts Falling Due After More Than One Year	7		(341,286 )		(269,277 )

NET LIABILITIES			(356,970 )		(128,131 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(356,971 )		(128,132 )

SHAREHOLDERS' FUNDS			(356,970)		(128,131)

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SkenarioLabs Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Anthony Somers

Director

20th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SkenarioLabs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14005345 . The registered office is Geovation, 65 Goswell Road, London, England, EC1V 7EN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis.

During the year ended 31 March 2026, the company incurred a loss of £228,839 and, at the balance sheet date, had net current liabilities of £15,825 and net liabilities of £356,970. The company is a wholly owned subsidiary of SkenarioLabs Oy, a company incorporated in Finland, and is dependent upon the continued financial support of its parent undertaking.

The directors have considered the company's financial position, its anticipated trading performance and cash flow requirements, together with the availability of financial support from its parent undertaking.

The directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for at least twelve months from the date of approval of these financial statements. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

3 Years

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 5)

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SkenarioLabs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	5,341

As at 31 March 2026	5,341

Depreciation
As at 1 April 2025	4,302
Provided during the period	898

As at 31 March 2026	5,200

Net Book Value
As at 31 March 2026	141

As at 1 April 2025	1,039

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	40,979	-
Prepayments and accrued income	9,848	48,372
Other taxes and social security	-	22

	50,827	48,394

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	14,191	14,352
Other taxes and social security	5,454	-
VAT	9,125	308
Other creditors	12,157	1,726
Accruals and deferred income	23,933	-
Directors' loan accounts	13,000	-

	77,860	16,386

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Amounts owed to group undertakings	341,286	269,277

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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SkenarioLabs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Ultimate Parent Undertaking and Controlling Party

SkenarioLabs Ltd is a wholly owned subsidiary of SkenarioLabs Oy, a company incorporated in Finland.

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