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REGISTERED NUMBER: 15902077 (England and Wales)

Unaudited Financial Statements

for the period

16 August 2024 to 31 August 2025

for

ZAGMO UK LTD

| ZAGMO UK LTD (REGISTERED NUMBER: 15902077) |

Contents of the Financial Statements

for the period 16 August 2024 to 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ZAGMO UK LTD |

Company Information

for the period 16 August 2024 to 31 August 2025

| Director: | R Haridas

| Secretary: | Mh Secretaries Limited

| Registered office: | 80 Cheapside

| London

| United Kingdom

| EC2V 6EE

| Registered number: | 15902077 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

| ZAGMO UK LTD (REGISTERED NUMBER: 15902077) |

Balance Sheet

31 August 2025

| Notes | £

| Current assets

| Debtors | 4 | 38,818 |  |

| Cash at bank | 18,878 |  |

57,696 |  |

| Creditors

| Amounts falling due within one year | 5 | 468,869 |  |

| Net current liabilities | (411,173 | ) |

| Total assets less current liabilities | (411,173 | ) |

| Capital and reserves

| Called up share capital | 6 | 100 |  |

| Retained earnings | (411,273 | ) |

| Shareholders' funds | (411,173 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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.

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 23 March 2026 and were signed by:

R Haridas - Director

| ZAGMO UK LTD (REGISTERED NUMBER: 15902077) |

Notes to the Financial Statements

for the period 16 August 2024 to 31 August 2025

1. | Statutory information

| Zagmo Uk 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.

| Going concern

| The financial statements have been prepared on a going concern basis. Although the company incurred losses during the year, the director believes that the company has sufficient financial resources to meet its obligations as and when they fall due. This assessment takes into account the ongoing financial support available from the parent company. Accordingly, the director is of the opinion that the company will be able to continue in operational existence for a period of at least 12 months from the statement of financial position date, and therefore considers it appropriate to continue to adopt the going concern basis in preparing the annual financial statements.

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

| Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

| Taxation

| Taxation for the period comprises current 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 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.

| ZAGMO UK LTD (REGISTERED NUMBER: 15902077) |

Notes to the Financial Statements - continued

for the period 16 August 2024 to 31 August 2025

2. | Accounting policies - continued

| Research and development

| Research and early-stage software development costs are expensed as incurred.

| Costs directly attributable to the development of software are capitalised as intangible assets when the recognition criteria are met; otherwise they are expensed.

| Capitalised software development costs are amortised over their useful economic life and reviewed for impairment.

| Foreign currencies

| Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

| At each reporting period end foreign currency monetary items are translated using the closing rate. Non monetary items measured at historical cost are translated using the exchange rate of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

| Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at the period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the income statement.

| 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.

3. | Employees and directors

| The average number of employees during the period was 2 .

4. | Debtors: amounts falling due within one year |

| £

| Other debtors | 38,818 |  |

5. | Creditors: amounts falling due within one year |

| £

| Amounts owed to group undertakings | 439,693 |  |

| Taxation and social security | 28,745 |  |

| Other creditors | 431 |  |

468,869 |  |

6. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal |

value: |  | £

| 100 | Ordinary | 1 | 100 |  |

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

| ZAGMO UK LTD (REGISTERED NUMBER: 15902077) |

Notes to the Financial Statements - continued

for the period 16 August 2024 to 31 August 2025

7. | 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.

8. | Ultimate controlling party

| The ultimate controlling party is Zagmo Corporation, a Stock Corporation, with a registered office at 2261 Market St #329, San Francisco, CA 94117.