Company No: 13362480 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Pratima Aiyagari (Resigned 11 April 2025)
	Vedran Cindric
	Carles Ferrer Roqueta (Appointed 11 April 2025)

REGISTERED OFFICE	Mercer & Hole
	21 Lombard Street
	London
	EC3V 9AH
	United Kingdom

COMPANY NUMBER

13362480 (England and Wales)

CHARTERED ACCOUNTANTS	Mercer & Hole LLP
	Trinity Court
	Church Street
	Rickmansworth
	Hertfordshire
	WD3 1RT

	Note	31.12.2024		31.12.2023
		£		£
Fixed assets
Tangible assets	3	1,042		3,435
Investments	4	2,289		2,289
		3,331		5,724
Current assets
Debtors	5	86,711		82,799
Cash at bank and in hand	6	9,493		5,072
		96,204		87,871
Creditors: amounts falling due within one year	7	( 221,574)		( 143,484)
Net current liabilities		(125,370)		(55,613)
Total assets less current liabilities		(122,039)		(49,889)
Net liabilities		( 122,039)		( 49,889)
Capital and reserves
Called-up share capital	8	115		115
Share premium account		1,030,664		1,030,664
Other reserves		10		10
Profit and loss account		( 1,152,828 )		( 1,080,678 )
Total shareholder's deficit		( 122,039)		( 49,889)

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

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Treblle Limited (registered number: 13362480) were approved and authorised for issue by the Board of Directors on 19 December 2025. They were signed on its behalf by:

Vedran Cindric Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Treblle Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Mercer & Hole, 21 Lombard Street, London, EC3V 9AH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The company has plans to cease trading and the directors have resolved that they do not consider the company to be a going concern. The financial statements have therefore been prepared on a break up basis.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	31.12.2024		31.12.2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		4

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2024	4,122		4,122
Disposals	( 2,039)		( 2,039)
At 31 December 2024	2,083		2,083
Accumulated depreciation
At 01 January 2024	687		687
Charge for the financial year	694		694
Disposals	( 340)		( 340)
At 31 December 2024	1,041		1,041
Net book value
At 31 December 2024	1,042		1,042
At 31 December 2023	3,435		3,435

4. Fixed asset investments

	31.12.2024		31.12.2023
	£		£
Subsidiary undertakings	2,289		2,289

Investments in subsidiaries

	31.12.2024
	£
Cost
At 01 January 2024	2,289
At 31 December 2024	2,289
Carrying value at 31 December 2024	2,289
Carrying value at 31 December 2023	2,289

Details of the company's wholly owned subsidiary at 31 December 2024 is as follows:

Treblle d.o.o., a company registered in Croatia. Its registered office address is: Kuzminecka 10a 10000, Zagreb, Grad, Croatia.

5. Debtors

	31.12.2024		31.12.2023
	£		£
Trade debtors	0		1,734
Amounts owed by own subsidiaries	77,013		77,013
Other debtors	9,698		4,052
	86,711		82,799

6. Cash and cash equivalents

	31.12.2024		31.12.2023
	£		£
Cash at bank and in hand	9,493		5,072

7. Creditors: amounts falling due within one year

	31.12.2024		31.12.2023
	£		£
Trade creditors	3,152		0
Amounts owed to Group undertakings	214,569		140,440
Other taxation and social security	0		433
Other creditors	3,853		2,611
	221,574		143,484

8. Called-up share capital

	31.12.2024		31.12.2023
	£		£
Allotted, called-up and fully-paid
90,196 Ordinary Shares shares of £ 0.001 each	90		90
24,510 Series Seed preferred shares preference shares of £ 0.001 each	25		25
	115		115

9. Related party transactions

Transactions with owners holding a participating interest in the entity

The company has taken advantage of the exemption available in the accounting standards where it has not disclosed transactions with any wholly owned subsidiary undertaking of the group.

10. Ultimate controlling party

Parent Company:

Treblle Inc. and its registered office is:

1209 Orange St. Corporation Trust Centre, Wilmington, Delaware, 19801, USA.