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REGISTERED NUMBER: 11661370 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

IVO MEDIA HOLDINGS LTD

| IVO MEDIA HOLDINGS LTD (REGISTERED NUMBER: 11661370) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| IVO MEDIA HOLDINGS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | J Evans-Parker

| E Jenkins

| M J Pavey

| REGISTERED OFFICE: | 60 St. Martin's Lane

| London

| WC2N 4JS

| REGISTERED NUMBER: | 11661370 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| IVO MEDIA HOLDINGS LTD (REGISTERED NUMBER: 11661370) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 5,671 |  |

Investments | 5 | 2 |  | 2 |  |

2 |  | 5,673 |  |

CURRENT ASSETS

Debtors | 6 | 1,195,002 |  | 879,618 |  |

Cash at bank | 104,729 |  | 550,145 |  |

1,299,731 |  | 1,429,763 |  |

CREDITORS

Amounts falling due within one year | 7 | 10,036 |  | 178,440 |  |

NET CURRENT ASSETS | 1,289,695 |  | 1,251,323 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,289,697 |  | 1,256,996 |  |

CAPITAL AND RESERVES

Called up share capital | 116 |  | 116 |  |

Share premium | 149,923 |  | 149,923 |  |

Retained earnings | 1,139,658 |  | 1,106,957 |  |

1,289,697 |  | 1,256,996 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 13 March 2026 and were signed on its behalf by:

M J Pavey - Director

| IVO MEDIA HOLDINGS LTD (REGISTERED NUMBER: 11661370) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| IVO Media Holdings 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.

| 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.

| Related party exemption

| 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.

| Turnover

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

| Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

| Turnover is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.

| Tangible fixed assets

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

| Computer equipment | - | 25% on cost

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Taxation

| Taxation for the year comprises current 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 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.

| 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.

| 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.

| IVO MEDIA HOLDINGS LTD (REGISTERED NUMBER: 11661370) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| After reviewing the group's forecasts after the hive down transaction, the directors believe that this company has adequate resources to continue in operational existence for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the directors have concluded that the going concern basis of preparation of these financial statements remains appropriate.

3. | EMPLOYEES

| The average number of employees during the year was NIL (2024 - 4 ).

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 January 2025 | 13,542 |  |

| Reclassification/transfer | (13,542 | ) |

| At 31 December 2025 | - |  |

| DEPRECIATION

| At 1 January 2025 | 7,871 |  |

| Reclassification/transfer | (7,871 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 5,671 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2 |  |

| At 31 December 2024 | 2 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 232,256 |  |

| Amounts owed by group undertakings | 1,195,002 |  | 634,755 |  |

| Other debtors | - |  | 12,607 |  |

1,195,002 |  | 879,618 |  |

| IVO MEDIA HOLDINGS LTD (REGISTERED NUMBER: 11661370) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 25,699 |  |

| Taxation and social security | 10,036 |  | 148,109 |  |

| Other creditors | - |  | 4,632 |  |

10,036 |  | 178,440 |  |

8. | POST BALANCE SHEET EVENTS

| On 6 January 2026, the company allotted 42,700 C Ordinary shares with a nominal value of £0.0001. The shares were fully paid and the resulting share issue had no effect on the overall ownership or control of the entity.

9. | EVENTS DURING THE REPORTING PERIOD

| On 1 January 2025, the company completed a hive down transaction whereby certain assets, liabilities and operations of the company were transfered to a UK subsidiary. This financial period reflects the hive down for the first time, including the change in the company's operations from that of a trading company, to that of a holding company.