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REGISTERED NUMBER: 14082514 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Theia Insights Ltd

| Theia Insights Ltd (Registered number: 14082514) |

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 |

| Theia Insights Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Y Tian

| REGISTERED OFFICE: | Wellington House East Road

| Petersfield

| Cambridge

| CB1 1BH

| REGISTERED NUMBER: | 14082514 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| 1st Floor

| One Suffolk Way

| Sevenoaks

| Kent

| TN13 1YL

| Theia Insights Ltd (Registered number: 14082514) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,052 |  | - |  |

Tangible assets | 5 | 13,676 |  | 16,353 |  |

14,728 |  | 16,353 |  |

CURRENT ASSETS

Debtors | 6 | 364,909 |  | 248,018 |  |

Cash at bank | 60,987 |  | 82,007 |  |

425,896 |  | 330,025 |  |

CREDITORS

Amounts falling due within one year | 7 | 109,508 |  | 90,200 |  |

NET CURRENT ASSETS | 316,388 |  | 239,825 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 331,116 |  | 256,178 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 3,065,640 |  | 1,411,826 |  |

NET LIABILITIES | (2,734,524 | ) | (1,155,648 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | 10 | (2,734,525 | ) | (1,155,649 | ) |

SHAREHOLDERS' FUNDS | (2,734,524 | ) | (1,155,648 | ) |

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 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 8 April 2026 and were signed by:

Y Tian - Director

| Theia Insights Ltd (Registered number: 14082514) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Theia Insights 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

| The accounts are prepared on a going concern basis as in the opinion of the director the company has sufficient finance available to it to meet its obligations as they fall due for the foreseeable future, that is at least 12 months from the date of approval of the accounts.

| 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.

| Significant judgements and estimates

| In the application of the company's accounting policies the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The company does not make significant estimates and assumptions concerning the future.

| Turnover

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

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| 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

| 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.

| 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.

| Theia Insights Ltd (Registered number: 14082514) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

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

| 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.

| Share option charges

| The Company has recognised the fair value of share options that vested during the year. These share options relate to the Parent Company, Theia Insights Inc. As the options are issued by the parent rather than the Company, they are classified as a liability as part of the intercompany loan balance.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 1,100 |  |

| At 31 December 2025 | 1,100 |  |

| AMORTISATION

| Charge for year | 48 |  |

| At 31 December 2025 | 48 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,052 |  |

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 January 2025 | 22,959 |  |

| Additions | 4,003 |  |

| At 31 December 2025 | 26,962 |  |

| DEPRECIATION

| At 1 January 2025 | 6,606 |  |

| Charge for year | 6,680 |  |

| At 31 December 2025 | 13,286 |  |

| NET BOOK VALUE

| At 31 December 2025 | 13,676 |  |

| At 31 December 2024 | 16,353 |  |

| Theia Insights Ltd (Registered number: 14082514) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Tax | 301,361 |  | 160,391 |  |

| VAT | 12,887 |  | 22,618 |  |

| Prepayments | 45,413 |  | 59,761 |  |

359,661 |  | 242,770 |  |

| Amounts falling due after more than one year:

| Other debtors | 5,248 |  | 5,248 |  |

| Aggregate amounts | 364,909 |  | 248,018 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 15,635 |  | 36,011 |  |

| Social security and other taxes | 56,790 |  | 40,201 |  |

| Net wages control | 18 |  | 121 |  |

| Pension payable | 3,522 |  | 2,567 |  |

| Accruals and deferred income | 33,543 |  | 11,300 |  |

109,508 |  | 90,200 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 3,065,640 |  | 1,411,826 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | Ordinary | 1 | 1 |  | 1 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | (1,155,649 | ) |

| Deficit for the year | (1,578,876 | ) |

| At 31 December 2025 | (2,734,525 | ) |

11. | CONTROLLING PARTY

| The Ultimate controlling party is Theia Insights, Inc. whose registered office is 2055 Limestone Rd Ste 200-C Wilmington, Delaware, 19808, United States

| Theia Insights Ltd (Registered number: 14082514) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

12. | SHARE-BASED PAYMENT TRANSACTIONS

| The Parent Company, Theia Insights Inc, has an equity settled share-based payment UK Sub-Plan in place where by share options in the Parent Company have been granted to UK employees.

| There were 240,024 options outstanding at the beginning of the period.

| During the period 45,327 (2024: 240,024) options were granted to employees.

| During the period 27,965 (2024: nil) options were forfeited.

| During the period nil (2024: nil) options were exercised.

| During the period 31,674 (2024: nil) options expired

| There were 225,712 options outstanding at the end of the period.

| There were 85,987 (2024: nil) exercisable options at the end of the period.

| The fair value of the share options has been valued at $2.14 or £1.63.

| The value in GBP has been translated using HMRC official currency exchange rates at the year ended 31 December 2025. The exchange rate used is 1.3126.

| The fair value of the vested share options has been recognised for the first time in the current period, resulting in a charge of £140,189 to the profit and loss account. The total carrying amount at the period end is £140,189 (2024: £nil).

| The share based payment transactions recognised during the period account for the total value of vested share options at fair value to date.