STATUS: NOT AVAILABLE

Financial Standing Disclosure & Audit Status

Financial Records &
Audit Brief

Solicitation: UNDP-GHA-00537-2 — Critical Minerals Market Intelligence System for Ghana

1. Financial Standing & Accounting Position

Arybit Technologies is an early-stage deep-technology enterprise. In accordance with strict procurement integrity standards, this disclosure sets out the authentic financial position and documentary records currently available for the entity.

Non-Negotiable Integrity Declaration

Arybit Technologies does not currently hold final audited financial statements signed by a certified independent auditor. No invented financial statements, fictitious revenue figures, or simulated balance sheets are included in this submission. Unaudited bank statements and registration records are listed below for verification purposes only and must not be misrepresented as audited accounts.

1.1 What the Current Records Establish

Record / Evidence	Source Document	What It Establishes
Statement of Nominal Capital	BRS Filing / Application `PVT-WQ1PK9QK`	Authorised nominal share capital, share structure, and registered ownership. (Does not establish operational revenue or balance sheet).
Form CR8 (Director Details)	BRS Filing (10 Sep 2026)	Director/shareholder appointment and residential address of Stephen Karitu Wambui. (Does not establish assets or liabilities).
Business Bank Account	National Bank of Kenya, Ruiru Branch	Active corporate banking facility (A/C: `01521252459100`, Currency: KES).
Corporate Bank Statements	National Bank of Kenya Statements	Cash flow and banking activity during the operating period. (Demonstrates startup status with zero/limited commercial revenue).
Director KRA Tax Records	Kenya Revenue Authority Portal	Personal tax compliance of the Founder. Important: Personal KRA records are not corporate audited accounts.

1.2 Clarification on Statutory Rules

Bank statements are not audited financial statements: While bank statements substantiate bank balance and transactional movements, they do not constitute an independent auditor's report.
A Statement of Nominal Capital is not a balance sheet: Authorized share capital represents legal registration, not financial assets, liabilities, or accumulated profits.
Director personal tax returns are not company tax returns: Founder tax documentation cannot substitute for corporate audited accounts.
A zero-revenue declaration is not an audit: An independent review and audit opinion by a registered CPA is required by UNDP procurement rules.

2. Auditor Engagement Instructions & Requirements Checklist

To satisfy UNDP procurement requirements for RFP UNDP-GHA-00537-2, an external Certified Public Accountant (CPA) / registered audit firm must be engaged to compile and audit the formal financial statements.

2.1 Required Components of the Final Audited Package

The auditor must produce a complete, signed financial statement bundle containing:

#	Required Audit Component	Description & Standard
1	Independent Auditor's Report	Formal signed audit opinion on the registered audit firm's letterhead, including auditor's Practicing Certificate (PC) number, ICPAK registration, and signature.
2	Statement of Financial Position (Balance Sheet)	Assets (current & non-current), liabilities (short-term & long-term), and shareholder equity as at the reporting date.
3	Statement of Profit or Loss (Income Statement)	Revenue, cost of sales, operating expenses, tax, and net profit/loss for the financial year.
4	Statement of Changes in Equity	Share capital movements, founder contributions, and retained earnings.
5	Statement of Cash Flows	Operating, investing, and financing cash flows for the period.
6	Notes to the Financial Statements	Summary of significant accounting policies (IFRS for SMEs), related party transactions, commitments, and contingencies.

2.2 Instructions to the Independent Auditor

"Arybit Technologies is an early-stage technology business. During the relevant financial period, no business income was received into the Arybit business bank account. The company has registration/share-capital records and business bank statements. We require an independent review of the complete accounting position and preparation of the latest appropriate financial statements. Any revenue, expenses, assets, liabilities, founder contributions or share capital must be reported only where supported by documentary evidence."

Next Action: Submit the compiled bank statements, expense ledgers, and corporate registration files to the appointed CPA firm immediately. Placeholder document to the UNDP portal as an audited statement.