REGISTERED NUMBER: 15528903 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

ORI.AI LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

X Ouyang

REGISTERED OFFICE:

158 SHELFORD ROAD

TRUMPINGTON

CAMBRIDGE

CB2 9NE

REGISTERED NUMBER:

15528903 (England and Wales)

FIXED ASSETS

Tangible assets

4

7,045

10,568

Investments

5

106,296

-

113,341

10,568

CURRENT ASSETS

Debtors

6

144,581

111,560

Cash at bank

23,072

8,716

167,653

120,276

CREDITORS

Amounts falling due within one year

7

237,682

125,877

NET CURRENT LIABILITIES

(70,029

)

(5,601

)

TOTAL ASSETS LESS CURRENT LIABILITIES

43,312

4,967

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

43,212

4,867

SHAREHOLDERS' FUNDS

43,312

4,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 October 2026 and were signed by:

X Ouyang - Director

1.	STATUTORY INFORMATION

ORI.AI 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.

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 taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

33% on cost

Investments in subsidiaries

Investments in subsidiaries are stated at cost less any accumulated impairment losses in the financial statements of the Company. The cost of investment includes the purchase consideration and any directly attributable costs incurred in acquiring the investment.

At the end of each reporting period, the Company assesses whether there is any indication that an investment in a subsidiary may be impaired. Where such an indication exists, the recoverable amount of the investment is estimated, and an impairment loss is recognised in profit or loss when the carrying amount exceeds the recoverable amount.

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.

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 28 (2024 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

10,568

DEPRECIATION

Charge for year

3,523

At 31 December 2025

3,523

NET BOOK VALUE

At 31 December 2025

7,045

At 31 December 2024

10,568

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

Additions

106,296

At 31 December 2025

106,296

NET BOOK VALUE

At 31 December 2025

106,296

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Suzhou kangou ORI AI Technology Limited

Registered office: Room B1603-2 No.388 Ruoshui Road, Suzhou industrial Park,China (jiangsu) Polot Free Trade

Nature of business: Technical testing and analysis

%

Class of shares:

holding

Ordinary Share Capital

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

255,836

344,655

Profit for the year/period

53,895

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

115,869

99,112

Other debtors

7,900

700

VAT

16,008

7,474

Prepayments and accrued income

4,804

4,274

144,581

111,560

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

47,991

61,612

Tax

14,401

-

Social security and other taxes

12,754

11,378

Other creditors

109,058

35,490

Directors' current accounts

12,645

17,397

Accrued expenses

40,833

-

237,682

125,877

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary Share Capital

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 January 2025

4,867

Profit for the year

38,345

At 31 December 2025

43,212