Femto Vision Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10894159

Femto Vision Ltd

Filleted Unaudited Financial Statements

31 December 2025

Femto Vision Ltd

Financial Statements

Year ended 31 December 2025

Contents	Page

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

Femto Vision Ltd

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Femto Vision Ltd

Year ended 31 December 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 December 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

COMPLETE ACCOUNTING SOLUTIONS Chartered Certified Accountants

727-729 High Road London N12 0BP

Femto Vision Ltd

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	4	100	100

Creditors: amounts falling due within one year	5	2,444	1,844
		-------	-------
Net current liabilities		2,444	1,844
		-------	-------
Total assets less current liabilities		( 2,344)	( 1,744)
		-------	-------
Net liabilities		( 2,344)	( 1,744)
		-------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 2,345)	( 1,745)
	-------	-------
Shareholders funds	( 2,344)	( 1,744)
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 5 November 2026 , and are signed on behalf of the board by:

H Aidlin
Director

Company registration number: 10894159

Femto Vision Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern In my opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which I believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular I believe that adequate cash resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements. Judgements and key sources of estimation uncertainty No significant judgements have had to be made by the directors in preparing these financial statements . Intangible assets Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

4. Intangible assets

	Patents, trademarks and licences
	£
Cost
At 1 January 2025 and 31 December 2025	100
	----
Amortisation
At 1 January 2025 and 31 December 2025	–
	----
Carrying amount
At 31 December 2025	100
	----
At 31 December 2024	100
	----

No amortisation has been charged in the period as the company did not trade, therefore asset was not in use.

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	1,844	1,844
Other creditors	600	–
	-------	-------
	2,444	1,844
	-------	-------

6. Controlling party

The immediate parent company is Lightsense IP Limited and the ultimate controlling party is Lightsense Technologies Limited.