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REGISTERED NUMBER: 14316171 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

EVERMILE U.K. LIMITED

| EVERMILE U.K. LIMITED (REGISTERED NUMBER: 14316171) |

Contents of the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| EVERMILE U.K. LIMITED |

Company Information

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTORS: | S Singla

| S Singla

| REGISTERED OFFICE: | 4th Floor, St. James House

| St. James Square

| Cheltenham

| GL50 3PR

| REGISTERED NUMBER: | 14316171 (England and Wales)

| EVERMILE U.K. LIMITED (REGISTERED NUMBER: 14316171) |

Balance Sheet

31 DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,151 |  | 2,920 |  |

CURRENT ASSETS

Debtors | 5 | 100,463 |  | 14,691 |  |

Cash at bank | 107,517 |  | 62,642 |  |

207,980 |  | 77,333 |  |

CREDITORS

Amounts falling due within one year | 6 | 487,708 |  | 75,470 |  |

NET CURRENT (LIABILITIES)/ASSETS | (279,728 | ) | 1,863 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (275,577 | ) | 4,783 |  |

PROVISIONS FOR LIABILITIES | - |  | 76 |  |

NET (LIABILITIES)/ASSETS | (275,577 | ) | 4,707 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Capital contribution reserve | 5,726 |  | 5,726 |  |

Retained earnings | (281,403 | ) | (1,119 | ) |

(275,577 | ) | 4,707 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 February 2026 and were signed on its behalf by:

S Singla - Director

| EVERMILE U.K. LIMITED (REGISTERED NUMBER: 14316171) |

Notes to the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Evermile U.K. 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 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| - Office equipment: over 36 months.

| 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.

| Basic financial assets and liabilities that are payable or receivable within one year, typically trade payables and receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received.

| Finance costs

| Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

| Interest receivable and similar income

| Interest income is recognised in profit or loss using the effective interest method.

| Taxation

| Taxation for the year 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.

| EVERMILE U.K. LIMITED (REGISTERED NUMBER: 14316171) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| 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 year 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.

| Foreign currencies

| 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.

| Leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time patten of the lessee's benefit from the use of the leased asset.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months from the date of signing this report. The company relies on the continued support from its parent company which has confirmed that it will continue to provide this for the foreseeable future. On that basis, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short terms creditors are measured at the transaction price.

| Holiday pay accrual

| A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.

| EVERMILE U.K. LIMITED (REGISTERED NUMBER: 14316171) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| Share based payments

| Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each Statement of financial position date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition.

| The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the company keeping the scheme open or the employee maintaining any contributions required by the scheme). Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period. Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2023 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Office

| equipment

£ |

| Cost

| At 1 January 2024 | 3,697 |  |

| Additions | 3,386 |  |

| At 31 December 2024 | 7,083 |  |

| Depreciation

| At 1 January 2024 | 777 |  |

| Charge for year | 2,155 |  |

| At 31 December 2024 | 2,932 |  |

| Net book value

| At 31 December 2024 | 4,151 |  |

| At 31 December 2023 | 2,920 |  |

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

2024 | 2023 |

£ | £ |

| Trade debtors | 4,910 |  | 8,929 |  |

| Other debtors | 4,300 |  | 4,300 |  |

| VAT | - |  | 1,207 |  |

| Deferred tax asset | 90,896 |  | - |  |

| Prepayments and accrued income | 357 |  | 255 |  |

100,463 |  | 14,691 |  |

| EVERMILE U.K. LIMITED (REGISTERED NUMBER: 14316171) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

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

2024 | 2023 |

£ | £ |

| Trade creditors | 10,566 |  | 2,562 |  |

| Amounts owed to group undertakings | 355,188 |  | 477 |  |

| Corporation tax | - |  | 916 |  |

| VAT | 6,105 |  | - |  |

| Accruals and deferred income | 22,005 |  | 1,612 |  |

| Accrued expenses | 89,373 |  | 67,385 |  |

| Pension payable | 4,471 |  | 2,518 |  |

487,708 |  | 75,470 |  |

7. | PENSION COMMITMENTS

| The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £31,396 (2023 - £7,351). Contributions totalling £4,471 (2023 - £2,518) were payable to the fund at the reporting date and are included in creditors.

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Evermile Ltd, company organized in Israel. The smallest and largest group in which the results of the company are consolidated is that headed by Evermile Ltd.

| The consolidated financial statements may be obtained from their address at 11 Haahim Mislavuta Street, Tel Aviv-Yafo, Israel, 6701022.

10. | SHARE-BASED PAYMENT TRANSACTIONS

| The company participates in a share option scheme for all employees. Options are exercisable on the shares of the ultimate parent company at a price equal to the estimated fair value of the ultimate parent company's shares on the date of the grant.

| The vesting period is three or four years. If the options remain unexercised after a period of ten years from the date of the grant the options expire. Options are forfeited if the employee leaves the company before the options vest.

| The company has taken the exemption provided in FRS 102 Section 1.12D not to disclose details of share-based payment arrangements concerning equity instruments of another group entity.