The Directors present their annual report together with the unaudited financial statements of CIM GROUP ACQUISITIONS (UK) Limited (the "Company"), for the year ended 31 December 2024.

The Company qualifies as a small company in accordance with sections 381-383 of the Companies Act 2006 (the “Act”). The Directors’ report has therefore been prepared taking into consideration the entitlement to small companies’ exemptions provided in sections 414B (as incorporated to the Act by the Strategic Report and Directors’ Report Regulations 2013) and 415A of the Act.

The principal activity of the Company continued to be that of a holding investment entity.

Review of the business

The company was incorporated on 23 June 2021 and was established to act as a holding entity. Since incorporation there has been an allotment of shares to the value of $1. An additional capital contribution of $4,543 (2023: $6,612) was received from the parent during the year.

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

The company has made qualifying third party indemnity provisions for the benefit of its Directors during the year. These provisions remain in force at the reporting date.

The Directors are not aware of any events subsequent to the reporting period which requires disclosure in or adjustments to the financial statements.

The Company will continue to operate in the same manner.

The Directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under Company law, the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the Directors are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and accounting estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The statement of comprehensive income has been prepared on the basis that all operations are continuing operations.

The notes on pages 6 to 7 form part of these financial statements.

The notes on pages 6 to 7 form part of these financial statements.

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes on pages 6 to 7 form part of these financial statements.

CIM Group Acquisitions (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O CSC CLS (Uk) Limited, 5 Churchill Place, 10th Floor, London, United Kingdom, E14 5HU.

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 are prepared in dollars. Monetary amounts in these financial statements are rounded to the nearest $.

Basis of preparation

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland):

• the requirements of Section 4 Statement of Financial Position paragraph 4.12(a)(iv);

• the requirements of Section 7 Statement of Cash Flows;

• the requirement of Section 3 Financial Statement Presentation paragraph 3.17(d);

• the requirement of Section 33 Related Party Disclosures paragraph 33.7

Related party transactions

The Company has taken advantage of the exemption within section 33 of FRS 102 not to disclose related party transactions with fellow group undertakings.

Foreign currencies

Assets and liabilities in foreign currencies are translated into USD at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into USD at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Taxation

Current tax, including UK corporation tax and foreign tax, is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

The financial statements have been prepared on a going concern basis because there are no materialtrue uncertainties related to events or conditions that may cast significant doubt about the Company's ability to continue as a going concern.

The average monthly number of persons (excluding directors) employed by the company during the year was nil (2023: nil).

There are no other significant events after the reporting date which could have had a material effect on the state of affairs of the Company as at 31 December 2024 that have not been adequately provided for or disclosed in the financial statements.

CIM Group Acquisitions (UK) Limited is a wholly owned subsidiary undertaking of UK CG Holdings, LLC (incorporated in the USA).

CG Capital Markets, LLC (incorporated in the USA) is regarded by the director as being the company's parent controlling company.