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REGISTERED NUMBER: 06173129 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Umbrellium Limited |

| Umbrellium Limited (Registered number: 06173129) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Umbrellium Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Usman Haque

| REGISTERED OFFICE: | 93 Tabernacle Street

| London

| EC2A 4BA

| REGISTERED NUMBER: | 06173129 (England and Wales)

| ACCOUNTANTS: | Ramon Lee Ltd

| 93 Tabernacle Street

| London

| EC2A 4BA

| Umbrellium Limited (Registered number: 06173129) |

Balance Sheet

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Intangible assets | 4 | 567,898 |  | 686,989 |  |

Tangible assets | 5 | 2,980 |  | 2,826 |  |

570,878 |  | 689,815 |  |

Current assets

Debtors | 6 | 7,516 |  | 36,069 |  |

Cash at bank and in hand | 967 |  | 622 |  |

8,483 |  | 36,691 |  |

Creditors

Amounts falling due within one year | 7 | (73,533 | ) | (106,921 | ) |

Net current liabilities | (65,050 | ) | (70,230 | ) |

Total assets less current liabilities | 505,828 |  | 619,585 |  |

Creditors

Amounts falling due after more than one year | 8 | (314,000 | ) | (314,000 | ) |

Net assets | 191,828 |  | 305,585 |  |

Capital and reserves

Called up share capital | 9 | 188 |  | 188 |  |

Capital redemption reserve | 12 |  | 12 |  |

Retained earnings | 191,628 |  | 305,385 |  |

Shareholders' funds | 191,828 |  | 305,585 |  |

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

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

The director acknowledges his 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.

| Umbrellium Limited (Registered number: 06173129) |

Balance Sheet - continued

31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 November 2025 and were signed by:

Usman Haque - Director

| Umbrellium Limited (Registered number: 06173129) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Umbrellium 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 PREPARATION

| These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

| The company's functional and presentational currency is pound sterling.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes for the services provided in the normal course of business.

| INTANGIBLE ASSETS

| Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

| Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably.

| Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Intellectual property See below paragraph

| Intellectual property represents research and development expenditure incurred in respect of the development of major new products where the outcome of those projects is assessed as being reasonably certain as regards viability and technical feasibility. Such expenditure is capitalised and amortised straight line over the estimated period of sale for each product, commencing in the year that sales of the product are first made.

| TANGIBLE ASSETS

| Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less residual values over the useful life on the following basis:

| Fixtures and fittings 25% on WDV

| Computer equipment 25% on WDV

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

| Umbrellium Limited (Registered number: 06173129) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| CASH AND CASH EQUIVALENTS

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| FINANCIAL INSTRUMENTS

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| BASIC FINANCIAL ASSETS

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| CLASSIFICATION OF FINANCIAL LIABILITIES

| 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.

| BASIC FINANCIAL LIABILITIES

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| EQUITY INSTRUMENTS

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Umbrellium Limited (Registered number: 06173129) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| EMPLOYEE BENEFITS

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Development

| costs

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1,269,173 |  |

| AMORTISATION

| At 1 April 2024 | 582,184 |  |

| Amortisation for year | 119,091 |  |

| At 31 March 2025 | 701,275 |  |

| NET BOOK VALUE

| At 31 March 2025 | 567,898 |  |

| At 31 March 2024 | 686,989 |  |

| Umbrellium Limited (Registered number: 06173129) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 19,557 |  | 1,916 |  | 21,473 |  |

| Additions | - |  | 1,890 |  | 1,890 |  |

| Disposals | (16,557 | ) | - |  | (16,557 | ) |

| At 31 March 2025 | 3,000 |  | 3,806 |  | 6,806 |  |

| DEPRECIATION

| At 1 April 2024 | 18,487 |  | 160 |  | 18,647 |  |

| Charge for year | 41 |  | 789 |  | 830 |  |

| Eliminated on disposal | (15,651 | ) | - |  | (15,651 | ) |

| At 31 March 2025 | 2,877 |  | 949 |  | 3,826 |  |

| NET BOOK VALUE

| At 31 March 2025 | 123 |  | 2,857 |  | 2,980 |  |

| At 31 March 2024 | 1,070 |  | 1,756 |  | 2,826 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 15,150 |  |

| Other debtors | 7,008 |  | 14,016 |  |

| Taxation and Social Security | (36 | ) | 6,391 |  |

| Prepayments and accrued income | 544 |  | 512 |  |

7,516 |  | 36,069 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,289 |  | - |  |

| VAT | 1,350 |  | 2,436 |  |

| Other creditors | 170 |  | 18 |  |

| Director's current account | 68,102 |  | 100,638 |  |

| Accrued expenses | 2,622 |  | 3,829 |  |

73,533 |  | 106,921 |  |

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

2025 | 2024 |

£ | £ |

| Director's loan account | 314,000 |  | 314,000 |  |

| Umbrellium Limited (Registered number: 06173129) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 188 | Ordinary shares | 1 | 188 |  | 188 |  |