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REGISTERED NUMBER: 15537289 (England and Wales)

| Unaudited Financial Statements |

| for the Period |

| 2 March 2024 to 31 March 2025 |

| for |

| Eterify Ltd |

| Eterify Ltd (Registered number: 15537289) |

Contents of the Financial Statements

for the Period 2 March 2024 to 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Eterify Ltd |

Company Information

for the Period 2 March 2024 to 31 March 2025

| DIRECTOR: | S Braslavska

| REGISTERED OFFICE: | 41 Devonshire Street

| Ground Floor

| London

| W1G 7AJ

| REGISTERED NUMBER: | 15537289 (England and Wales)

| ACCOUNTANTS: | Wright Vigar Limited

| Chartered Accountants & Business Advisers

| 15 Newland

| Lincoln

| Lincolnshire

| LN1 1XG

| Eterify Ltd (Registered number: 15537289) |

Balance Sheet

31 March 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 11,301 |  |

| Tangible assets | 5 | 4,054 |  |

| Investments | 6 | 6,757 |  |

22,112 |  |

| CURRENT ASSETS

| Debtors | 7 | 100 |  |  |

| Cash at bank | 138,564 |  |  |

138,664 |  |

| CREDITORS

| Amounts falling due within one year | 8 | 1,750 |  |

| NET CURRENT ASSETS | 136,914 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 159,026 |  |

| CAPITAL AND RESERVES

| Called up share capital | 9 | 100 |  |

| Other reserves | 10 | 231,922 |  |

| Retained earnings | 10 | (72,996 | ) |

| SHAREHOLDERS' FUNDS | 159,026 |  |

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

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

The director acknowledges her 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.

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 director and authorised for issue on 4 February 2026 and were signed by:

S Braslavska - Director

| Eterify Ltd (Registered number: 15537289) |

Notes to the Financial Statements

for the Period 2 March 2024 to 31 March 2025

1. | STATUTORY INFORMATION

| Eterify Ltd 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.

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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of three years.

| 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 | - | Straight line over 3 years

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

| Taxation

| Taxation for the period 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Eterify Ltd (Registered number: 15537289) |

Notes to the Financial Statements - continued

for the Period 2 March 2024 to 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| The functional currency of the entity is the euro.

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Advanced subscription agreements

| Advanced subscription agreements are agreements under which the entity receives cash in return for a future commitment to issue shares to the value of the amount received at a price to be determined at the time of that issue. The proceeds of such agreements are recognised within other reserves on receipt and transferred to share capital on settlement.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 11,718 |  |

| At 31 March 2025 | 11,718 |  |

| AMORTISATION

| Charge for period | 417 |  |

| At 31 March 2025 | 417 |  |

| NET BOOK VALUE

| At 31 March 2025 | 11,301 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| Additions | 4,259 |  |

| At 31 March 2025 | 4,259 |  |

| DEPRECIATION

| Charge for period | 205 |  |

| At 31 March 2025 | 205 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,054 |  |

| Eterify Ltd (Registered number: 15537289) |

Notes to the Financial Statements - continued

for the Period 2 March 2024 to 31 March 2025

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 6,757 |  |

| At 31 March 2025 | 6,757 |  |

| NET BOOK VALUE

| At 31 March 2025 | 6,757 |  |

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

£ |

| Other debtors | 100 |  |

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

£ |

| Other creditors | 1,750 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | Ordinary voting | £1 | 100 |  |

| 100 Ordinary voting shares of £1 each were allotted and fully paid for cash at par during the period.

10. | RESERVES

| Other reserves consists of receipts under advanced subscription agreements. The movement in the year comprises the following:

|  | Other reserves |  |

| £ |  |

| Balance brought forward |  | - |  |

| Received in year |  | 231,922 |  |

| Converted to share capital |  | - |  |

| Balance carried forward |  | 231,922 |  |