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REGISTERED NUMBER: 07980832 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

VALUE CHAIN LAB LTD

| VALUE CHAIN LAB LTD (REGISTERED NUMBER: 07980832) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| VALUE CHAIN LAB LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | Mr M Ostroumov

| Mr. J K Rissanen

| SECRETARY: | Mr. M Ostroumov

| REGISTERED OFFICE: | Ground Floor Marlborough House

| 298 Regents Park Road

| London

| N3 2SZ

| REGISTERED NUMBER: | 07980832 (England and Wales)

| ACCOUNTANTS: | Fusion Accountancy Limited

| Marlborough House

| 298 Regents Park Road

| London

| N3 2SZ

| VALUE CHAIN LAB LTD (REGISTERED NUMBER: 07980832) |

BALANCE SHEET

31 AUGUST 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 2,205,600 |  | 2,655,200 |  |

Tangible assets | 5 | 2,463 |  | 2,218 |  |

Investments | 6 | 4,120 |  | 4,120 |  |

2,212,183 |  | 2,661,538 |  |

CURRENT ASSETS

Debtors | 7 | 2,279,099 |  | 1,554,244 |  |

Cash at bank | 14,921 |  | 204,607 |  |

2,294,020 |  | 1,758,851 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,800,261 |  | 4,051,033 |  |

NET CURRENT LIABILITIES | (506,241 | ) | (2,292,182 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,705,942 |  | 369,356 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 440 |  | 251 |  |

Share premium | 10 | 5,600,510 |  | 2,585,754 |  |

Revaluation reserve | 10 | 4,495,999 |  | 4,495,999 |  |

Retained earnings | 10 | (8,391,007 | ) | (6,712,648 | ) |

SHAREHOLDERS' FUNDS | 1,705,942 |  | 369,356 |  |

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

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

The directors acknowledge their 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.

| VALUE CHAIN LAB LTD (REGISTERED NUMBER: 07980832) |

BALANCE SHEET - continued

31 AUGUST 2025

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 Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by:

Mr M Ostroumov - Director

| VALUE CHAIN LAB LTD (REGISTERED NUMBER: 07980832) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Value Chain Lab 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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

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

| Computer Equipment - 33.33% on cost

| 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.

| Research and development

| In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

| If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

| 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.

| VALUE CHAIN LAB LTD (REGISTERED NUMBER: 07980832) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Development

| costs

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 4,496,000 |  |

| AMORTISATION

| At 1 September 2024 | 1,840,800 |  |

| Amortisation for year | 449,600 |  |

| At 31 August 2025 | 2,290,400 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,205,600 |  |

| At 31 August 2024 | 2,655,200 |  |

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 September 2024 | 15,365 |  |

| Additions | 1,482 |  |

| At 31 August 2025 | 16,847 |  |

| DEPRECIATION

| At 1 September 2024 | 13,147 |  |

| Charge for year | 1,237 |  |

| At 31 August 2025 | 14,384 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,463 |  |

| At 31 August 2024 | 2,218 |  |

6. | FIXED ASSET INVESTMENTS

| 31.8.25 |  | 31.8.24

£ | £ |

| Other investments not loans | 4,120 |  | 4,120 |  |

| VALUE CHAIN LAB LTD (REGISTERED NUMBER: 07980832) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

6. | FIXED ASSET INVESTMENTS - continued

| Additional information is as follows:

| Investments

| - unlisted

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 20 |  |

| NET BOOK VALUE

| At 31 August 2025 | 20 |  |

| At 31 August 2024 | 20 |  |

| Investments (neither listed nor unlisted) were as follows:

| 31.8.25 |  | 31.8.24

£ | £ |

| Cost/valuation b/f | 4,100 |  | 4,100 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | - |  | 1,064,183 |  |

| Other debtors | 2,279,099 |  | 489,430 |  |

| VAT | - |  | 631 |  |

2,279,099 |  | 1,554,244 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | 2,769,545 |  | 3,285,631 |  |

| Social security and other taxes | 16,919 |  | 20,849 |  |

| Pension liability | 1,083 |  | 909 |  |

| Net wages | 9,631 |  | - |  |

| VAT | 1,743 |  | - |  |

| Other creditors | - |  | 101,123 |  |

| Director's current account | - |  | 641,181 |  |

| Accruals and deferred income | 1,340 |  | 1,340 |  |

2,800,261 |  | 4,051,033 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 440,123 | Ordinary Shares | 0.001 | 440 |  | 251 |  |

| 189,500 Ordinary Shares shares of 0.001 each were allotted and fully paid for cash at par during the year.

| VALUE CHAIN LAB LTD (REGISTERED NUMBER: 07980832) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

10. | RESERVES

| Retained |  | Share |  | Revaluation |

| earnings |  | premium |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1 September 2024 | (6,712,648 | ) | 2,585,754 |  | 4,495,999 |  | 369,105 |  |

| Deficit for the year | (1,678,359 | ) | (1,678,359 | ) |

| Revaluation reserve | - |  | 3,014,756 |  | - |  | 3,014,756 |  |

| At 31 August 2025 | (8,391,007 | ) | 5,600,510 |  | 4,495,999 |  | 1,705,502 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

| 31.8.25 |  | 31.8.24

£ | £ |

| Mr M Ostroumov

| Balance outstanding at start of year | 641,181 |  | 500,697 |  |

| Amounts advanced | 2,382,284 |  | 590,899 |  |

| Amounts repaid | (3,023,465 | ) | (450,415 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 641,181 |  |

12. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors.