Decahedron Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—5

1. General Information

Decahedron Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07732039 . The registered office is Unit 14 Spire Green Centre, Harlow, Essex, CM19 5TR.

2. Accounting Policies

2.1. Basis of Preparation of 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.

These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal account policies adopted are set out below.

2.2. Going Concern Disclosure

The company is dependent upon the continued financial support of its parent company. Cosmos Health Inc. Therefore, the going concern basis of the company is inherently linked to that of the Cosmos Health Inc group.

Notwithstanding, the conditions described above, at the date of approval of these financial statements the directors have a reasonable expectation that the group, and therefore the company, has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date of these financial statements were approved.

2.3. Turnover

The company’s turnover represents the total invoiced value of goods supplied during the year, excluding value added tax. Turnover is derived from the sale of vitamin and dietary supplement products through e-commerce platforms, primarily Amazon and TikTok Shop.All sales are made directly to end customers, with revenue recognised at the point of delivery when the significant risks and rewards of ownership have transferred to the customer, in accordance with the recognition criteria of UK GAAP (FRS 102).

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Straight line over the life of the asset
Fixtures & Fittings	20% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Decahedron Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2023: 5)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 January 2024	4,444	92,786	97,230

As at 31 December 2024	4,444	92,786	97,230

Depreciation
As at 1 January 2024	4,444	62,466	66,910
Provided during the period	-	6,102	6,102

As at 31 December 2024	4,444	68,568	73,012

Net Book Value
As at 31 December 2024	-	24,218	24,218

As at 1 January 2024	-	30,320	30,320

5. Stocks

	2024	2023
	£	£
Stock	246,596	230,257

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	1,163,517	1,220,764
Other debtors	48,451	89,454

	1,211,968	1,310,218
Due after more than one year
Other debtors	10,500	10,500

	1,222,468	1,320,718

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Decahedron Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	1,531	1,531
Trade creditors	84,310	219,380
Bank loans and overdrafts	2,286	5,000
Amounts owed to group undertakings	2,706,424	2,216,024
Other creditors	60,552	40,253
Taxation and social security	71,633	107,711

	2,926,736	2,589,899

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	765	2,296
Bank loans	35,858	35,858

	36,623	38,154

9. Loans

An analysis of the maturity of loans is given below:

	2024	2023
	£	£
Amounts falling due within one year or on demand:
Bank loans	2,286	5,000

	2024	2023
	£	£
Amounts falling due between one and five years:
Bank loans	35,858	35,858

10. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	1,531	1,531
Later than one year and not later than five years	765	2,296

	2,296	3,827

	2,296	3,827

11. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1,512,590	1,512,590

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Decahedron Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

12. Related Party Disclosures

The parent undertaking and ultimate holding company is Cosmos Health Inc, incorporated in the United States of America at 141 West Jackson Blvd., Suite 4236, Chicago, IL 60604.

This is the smallest and largest group in which the results of the company are consolidated and are available from 141 West Jackson Blvd., Suite 4236, Chicago, IL 60604, United States of America.

13. Subsequent Event Disclosure

After the year-end, on 24 November 2025, the Company completed a loan capitalisation transaction with its parent company Cosmos Health Inc. An outstanding intercompany loan of £1,850,000 was fully settled through the issue of 1,850,000 Ordinary A shares of £1.00 each.

This transaction reflects corporate decisions made after the reporting date, and therefore constitutes a non-adjusting subsequent event under FRS 102/IAS 10. The financial statements for the year ended 31 December 2024 have not been adjusted as the conditions leading to the transaction did not exist at the balance sheet date.

14. Audit Information

The auditor's report on the accounts of Decahedron Ltd for the year ended 31 December 2024 was unqualified.

The auditor's report was signed by Lorraine Curtis (Senior Statutory Auditor) for and on behalf of Nordens Audit Limited , Statutory Auditor.

Nordens Audit Limited

The Retreat

406 Roding Lande South

Woodford Green

Essex

IG8 8EY

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		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,218		30,320

			24,218		30,320
CURRENT ASSETS
Stocks	5	246,596		230,257
Debtors	6	1,222,468		1,320,718
Cash at bank and in hand		6,792		34,947

		1,475,856		1,585,922
Creditors: Amounts Falling Due Within One Year	7	(2,926,736 )		(2,589,899 )

NET CURRENT ASSETS (LIABILITIES)			(1,450,880 )		(1,003,977 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,426,662 )		(973,657 )

Creditors: Amounts Falling Due After More Than One Year	8		(36,623 )		(38,154 )

NET LIABILITIES			(1,463,285 )		(1,011,811 )

CAPITAL AND RESERVES
Called up share capital	11		1,512,590		1,512,590
Profit and Loss Account			(2,975,875 )		(2,524,401 )

SHAREHOLDERS' FUNDS			(1,463,285)		(1,011,811)