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Company No: 15838386 (England and Wales)

# INFILED UK LTD.

### Unaudited Financial Statements
For the financial period from 15 July 2024 to 31 December 2025
Pages for filing with the registrar

INFILED UK LTD.

## Unaudited Financial Statements

For the financial period from 15 July 2024 to 31 December 2025

Contents

INFILED UK LTD.

## COMPANY INFORMATION

For the financial period from 15 July 2024 to 31 December 2025
INFILED UK LTD.

## COMPANY INFORMATION (continued)

For the financial period from 15 July 2024 to 31 December 2025

DIRECTORS | Marco Bruines (Appointed 15 July 2024)
| Yabin Li (Appointed 15 July 2024)
| Dan Yang (Appointed 15 July 2024)

REGISTERED OFFICE | 5th Floor
| Halo
| Counterslip
| Bristol
| BS1 6AJ
| United Kingdom

BUSINESS ADDRESS | 6 Satellite Business Village, Fleming Way, Crawley, RH10 9NE

COMPANY NUMBER | 15838386 (England and Wales)

ACCOUNTANT | Gravita Western Limited
| 2nd Floor, South
| One Castle Park
| Tower Hill
| Bristol
| BS2 0JA
| United Kingdom

INFILED UK LTD.

## BALANCE SHEET

As at 31 December 2025
INFILED UK LTD.

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 31.12.2025
|  | £
Fixed assets |  |
Tangible assets | 3 | 50,177
|  | 50,177
Current assets |  |
Debtors |  |
- due within one year | 4 | 73,985
- due after more than one year | 4 | 70,650
Cash at bank and in hand | 5 | 139,397
|  | 284,032
Creditors: amounts falling due within one year | 6 | ( 933,182)
Net current liabilities |  | (649,150)
Total assets less current liabilities |  | (598,973)
Provision for liabilities | 7, 8 | ( 7,888)
Net liabilities |  | ( 606,861)
Capital and reserves |  |
Called-up share capital | 9 | 1,200
Profit and loss account |  | ( 608,061 )
Total shareholder's deficit |  | ( 606,861)

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of INFiLED UK Ltd. (registered number: 15838386) were approved and authorised for issue by the Board of Directors on 13 April 2026. They were signed on its behalf by:

Dan Yang Director |

INFILED UK LTD.

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 15 July 2024 to 31 December 2025
INFILED UK LTD.

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 15 July 2024 to 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

INFiLED UK Ltd. (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5th Floor, Halo, Counterslip, Bristol, BS1 6AJ, United Kingdom. The principal place of business is 6 Satellite Business Village, Fleming Way, Crawley, RH10 9NE.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
These financial statements represent the first accounts of the Company and cover the period from the date of incorporation, 15th July 2024, to 31st December 2025, a period of 18 months. The extended accounting period was chosen to align the Company’s financial year‑end with its preferred reporting date.

##### Going concern

The directors have assessed the Balance Sheet and the likely future cash flows at the date of approving these financial statements. The directors note that the Company has net liabilities of £606,861. The Company is supported through loan facilities provided by the director and by another lending company. The directors have received confirmation that these loan facilities will continue to be available for at least 12 months from the date of signing these financial statements, and the director and the lending company have indicated their continued financial support for this period. Having made appropriate enquiries, and given the current position, the directors believe that any foreseeable liabilities can be met for at least 12 months from the date of signing these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing these financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 50 years straight line
Office equipment | 4 years straight line
Computer equipment | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| Period from 15.07.2024 to 31.12.2025
| Number
Monthly average number of persons employed by the Company during the period, including directors | 7

#### 3. Tangible assets

| Leasehold improve- ments |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 15 July 2024 | 0 |  | 0 |  | 0 |  | 0
Additions | 31,359 |  | 16,356 |  | 4,323 |  | 52,038
At 31 December 2025 | 31,359 |  | 16,356 |  | 4,323 |  | 52,038
Accumulated depreciation |  |  |  |  |  |  |
At 15 July 2024 | 0 |  | 0 |  | 0 |  | 0
Charge for the financial period | 157 |  | 1,346 |  | 358 |  | 1,861
At 31 December 2025 | 157 |  | 1,346 |  | 358 |  | 1,861
Net book value |  |  |  |  |  |  |
At 31 December 2025 | 31,202 |  | 15,010 |  | 3,965 |  | 50,177

#### 4. Debtors

| 31.12.2025
| £
Debtors: amounts falling due within one year |
Trade debtors | 13,061
Prepayments | 43,323
VAT recoverable | 17,601
| 73,985
Debtors: amounts falling due after more than one year |
Other debtors | 70,650

#### 5. Cash and cash equivalents

| 31.12.2025
| £
Cash at bank and in hand | 139,397

#### 6. Creditors: amounts falling due within one year

| 31.12.2025
| £
Trade creditors | 251,109
Amounts owed to directors | 133,839
Accruals and deferred income | 26,924
Other creditors | 521,310
| 933,182

#### 7. Provision for liabilities

| 31.12.2025
| £
Deferred tax | 7,888

#### 8. Deferred tax

| 31.12.2025
| £
At the beginning of financial period | 0
Charged to the Profit and Loss Account | ( 7,888)
At the end of financial period | ( 7,888)

#### 9. Called-up share capital

| 31.12.2025
| £
Allotted, called-up and fully-paid |
120 Ordinary shares of £ 10.00 each | 1,200

#### 10. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 31.12.2025
| £
Unpaid contributions due to the fund (inc. in other creditors) | 4,367

#### 11. Related party transactions

Transactions with the entity's directors

Included within creditors are amounts owed to directors of £133,839. The loan is interest-free and repayable on demand.

#### 12. Off Balance Sheet arrangements

At the balance sheet date, the Company had future minimum lease payments as follows:
Within one year: £74,575
Between one and five years: £257,905