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REGISTERED NUMBER: 08526295 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2024 |

| for |

| Virtual View App Limited |

| Virtual View App Limited (Registered number: 08526295) |

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Virtual View App Limited |

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | Mr Marc Haguenauer

| Mr David Poullier

| REGISTERED OFFICE: | 27 Old Gloucester Street

| London

| WC1N 3AX

| REGISTERED NUMBER: | 08526295 (England and Wales)

| ACCOUNTANTS: | S Kainth & Co Ltd T/A S Kainth & Co

| Chartered Accountants & Chartered Tax Adviser

| PO Box 78386

| London

| E4 0HX

| Virtual View App Limited (Registered number: 08526295) |

Statement of Financial Position

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 2,043,723 |  | 1,859,244 |  |

Property, plant and equipment | 5 | 3,584 |  | 4,778 |  |

2,047,307 |  | 1,864,022 |  |

CURRENT ASSETS

Debtors | 6 | 59,616 |  | 28,341 |  |

Cash at bank | 122,132 |  | 4,681 |  |

181,748 |  | 33,022 |  |

CREDITORS

Amounts falling due within one year | 7 | 251,322 |  | 872,410 |  |

NET CURRENT LIABILITIES | (69,574 | ) | (839,388 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,977,733 |  | 1,024,634 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 86,112 |  |

NET ASSETS | 1,977,733 |  | 938,522 |  |

CAPITAL AND RESERVES

Called up share capital | 9,301 |  | 5,865 |  |

Share premium | 3,150,132 |  | 1,895,979 |  |

Retained earnings | (1,181,700 | ) | (963,322 | ) |

SHAREHOLDERS' FUNDS | 1,977,733 |  | 938,522 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

| Virtual View App Limited (Registered number: 08526295) |

Statement of Financial Position - continued

31 December 2024

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 31 October 2025 and were signed on its behalf by:

Mr Marc Haguenauer - Director

| Virtual View App Limited (Registered number: 08526295) |

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Virtual View App Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Revenue 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.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

| Virtual View App Limited (Registered number: 08526295) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| 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.

| Intangible assets

| General policy

| Intangible assets are non-monetary assets without physical substance. They are recognised only when it is probable that future economic benefits will flow to the company and the cost of the asset can be measured reliably. Intangible assets are initially measured at cost and are subsequently stated at cost less accumulated amortisation and any accumulated impairment losses.

| Internally generated intangible assets

| Internally generated brands, logos, publishing titles, customer lists and goodwill are not capitalised; expenditure on such items is charged to the Statement of Profit or Loss as incurred.

| Expenditure on research activities is recognised as an expense in the period in which it is incurred

| Expenditure arising from the development phase of a project is capitalised as an intangible asset only when all of the following criteria are met:

| 1. The project is technically feasible.

| 2. The company intends to complete the asset.

| 3. The company has the ability to use or sell the asset.

| 4. It is probable that the asset will generate future economic benefits.

| 5. Adequate technical, financial and other resources are available to complete the project.

| 6. The expenditure attributable to the asset during its development can be measured reliably.

| Costs incurred before these conditions are satisfied are expensed as incurred.

| Software development:

| Costs relating to internally developed software are capitalised only once the above development criteria are met. All costs incurred prior to this point, including those during the research phase, are expensed.

| Subsequent measurement and amortisation

| After initial recognition, intangible assets are carried under the cost model at cost less accumulated amortisation and any accumulated impairment losses. The revaluation model is permitted under FRS 102 but is rarely applied in practice due to the absence of active markets for most intangible assets.

| Intangible assets are amortised on a straight-line basis over their estimated useful lives, reflecting the expected pattern of consumption of economic benefits. Where a reliable estimate of the useful life cannot be made, the amortisation period is limited to a maximum of ten years.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2023 - 5 ) .

| Virtual View App Limited (Registered number: 08526295) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2024 | 1,859,244 |  |

| Additions | 184,479 |  |

| At 31 December 2024 | 2,043,723 |  |

| NET BOOK VALUE

| At 31 December 2024 | 2,043,723 |  |

| At 31 December 2023 | 1,859,244 |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2024

| and 31 December 2024 | 508 |  | 189 |  | 18,351 |  | 19,048 |  |

| DEPRECIATION

| At 1 January 2024 | 348 |  | 47 |  | 13,875 |  | 14,270 |  |

| Charge for year | 40 |  | 35 |  | 1,119 |  | 1,194 |  |

| At 31 December 2024 | 388 |  | 82 |  | 14,994 |  | 15,464 |  |

| NET BOOK VALUE

| At 31 December 2024 | 120 |  | 107 |  | 3,357 |  | 3,584 |  |

| At 31 December 2023 | 160 |  | 142 |  | 4,476 |  | 4,778 |  |

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

| 31.12.24 |  | 31.12.23

£ | £ |

| Other debtors | 59,616 |  | 28,341 |  |

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

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade creditors | 58,006 |  | 111,251 |  |

| Taxation and social security | 57,973 |  | 33,990 |  |

| Other creditors | 135,343 |  | 727,169 |  |

251,322 |  | 872,410 |  |

| Virtual View App Limited (Registered number: 08526295) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Other creditors | - |  | 86,112 |  |