REGISTERED NUMBER: 14380387 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Hackuity Ltd

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

P Ragaru

SECRETARY:

Pramex International Ltd

REGISTERED OFFICE:

11 Old Jewry

London

EC2R 8DU

REGISTERED NUMBER:

14380387 (England and Wales)

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of software publishing.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTOR

P Ragaru held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

P Ragaru - Director

4 November 2026

TURNOVER

-

89,694

Administrative expenses

(91,946

)

(379,237

)

OPERATING LOSS

(91,946

)

(289,543

)

Interest receivable and similar income

-

1

(91,946

)

(289,542

)

Interest payable and similar expenses

4

(16,151

)

(18,282

)

LOSS BEFORE TAXATION

(108,097

)

(307,824

)

Tax on loss

5

-

-

LOSS FOR THE FINANCIAL YEAR

(108,097

)

(307,824

)

CURRENT ASSETS

Debtors

6

207

2,823

Cash at bank

5,243

12,902

5,450

15,725

CREDITORS

Amounts falling due within one year

7

1,078,903

981,081

NET CURRENT LIABILITIES

(1,073,453

)

(965,356

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,073,453

)

(965,356

)

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

(1,083,453

)

(975,356

)

SHAREHOLDERS' FUNDS

(1,073,453

)

(965,356

)

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 4 November 2026 and were signed by:

P Ragaru - Director

1.	STATUTORY INFORMATION

Hackuity 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.

All amounts are rounded to the nearest £.

Going concern

The company is dependent upon the continued financial support of its parent company which has undertaken to financially support the company for at least 12 months after the date of the signing of these accounts and for the foreseeable future. The financial statements have therefore been prepared on a going concern basis.

Turnover

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

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash at bank and in hand

Cash and cash equivalents comprise cash balances, call deposits and short-term deposits with an original maturity of three months or less from the date of acquisition, which are subject to an insignificant risk of changes in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees including directors during the year was 1 (2024 - 2).

4.

INTEREST PAYABLE AND SIMILAR EXPENSES

31.12.25

31.12.24

£

£

Interest payable

16,151

18,282

5.

TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose for the year ended 31 December 2025 nor for the year ended 31 December 2024.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

VAT

207

2,823

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,352

7,568

Amounts owed to group undertakings

1,074,601

970,678

Social security and other taxes

-

35

Accruals

2,950

2,800

1,078,903

981,081

Trade creditors are payable at various dates in the months after the end of the financial year in accordance with the creditors credit terms.

Amounts owing to group undertakings relate to both trade and finance balances. Trade balances are subject to the group's usual and customary credit terms, are unsecured and non-interest bearing.

The finance portion of amounts owed to group undertakings are repayable in line with the terms of the loan agreement and 3-month Euribor at the year ended 31 December 2025 rate of 2.026%.

8.	POST BALANCE SHEET EVENTS

There have been no significant events affecting the company since last financial year.

9.	ULTIMATE CONTROLLING PARTY

The company's immediate and ultimate parent company is Hackuity SAS, a company registered in France. The address of its registered office is 55 Avenue Rene Cassin, 69009 Lyon, France.