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REGISTERED NUMBER: 07091372 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EYOS UK LIMITED

| EYOS UK LIMITED (REGISTERED NUMBER: 07091372) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| EYOS UK LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr A W Kayser

| Mr B C Chilcott

| REGISTERED OFFICE: | The Stables

| 23b Lenten Street

| Alton

| Hampshire

| GU34 1HG

| REGISTERED NUMBER: | 07091372 (England and Wales)

| ACCOUNTANTS: | LFM

| Chartered Certified Accountants

| The Stables

| 23b Lenten Street

| Alton

| Hampshire

| GU34 1HG

| EYOS UK LIMITED (REGISTERED NUMBER: 07091372) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,664 |  | 7,857 |  |

CURRENT ASSETS

Debtors | 5 | 258,288 |  | 366,646 |  |

Cash at bank | 52,300 |  | 162,958 |  |

310,588 |  | 529,604 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,441,916 |  | 2,793,358 |  |

NET CURRENT LIABILITIES | (1,131,328 | ) | (2,263,754 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,127,664 | ) | (2,255,897 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | (1,132,198 | ) | (106,143 | ) |

PROVISIONS FOR LIABILITIES | 9 | (916 | ) | (1,965 | ) |

NET LIABILITIES | (2,260,778 | ) | (2,364,005 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 6,570 |  | 6,570 |  |

Share premium | 11 | 595,128 |  | 595,128 |  |

Retained earnings | 11 | (2,862,476 | ) | (2,965,703 | ) |

SHAREHOLDERS' FUNDS | (2,260,778 | ) | (2,364,005 | ) |

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.

| EYOS UK LIMITED (REGISTERED NUMBER: 07091372) |

BALANCE SHEET - continued

31 DECEMBER 2025

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 5 May 2026 and were signed on its behalf by:

Mr A W Kayser - Director

| EYOS UK LIMITED (REGISTERED NUMBER: 07091372) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| EYOS UK 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.

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 each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Loan notes

| The company has issued convertible loan notes, which are initially recognised as a financial liability at fair value. Interest is charged to the profit and loss, a stated proportion being accrued and stated apportion added to the loan balance. The loan is either repaid in cash at maturity or converted into equity based on pre-agreed terms. Upon conversion, the liability is derecognised, and equity is recognised at the carrying value of the loan.

| 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.

| 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 year was 5 (2024 - 6 ) .

| EYOS UK LIMITED (REGISTERED NUMBER: 07091372) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 8,770 |  | 39,751 |  | 48,521 |  |

| DEPRECIATION

| At 1 January 2025 | 8,770 |  | 31,894 |  | 40,664 |  |

| Charge for year | - |  | 4,193 |  | 4,193 |  |

| At 31 December 2025 | 8,770 |  | 36,087 |  | 44,857 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 3,664 |  | 3,664 |  |

| At 31 December 2024 | - |  | 7,857 |  | 7,857 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 225,974 |  | 272,500 |  |

| Tax | - |  | 24,812 |  |

| Prepayments and accrued income | 32,314 |  | 69,334 |  |

258,288 |  | 366,646 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 8) | 583 |  | 579 |  |

| Other loans (see note 8) | - |  | 978,696 |  |

| Trade creditors | 50,261 |  | 98,732 |  |

| Credit card | 1,117 |  | 1,056 |  |

| Amounts owed to group undertakings | 966,658 |  | 1,296,140 |  |

| Social security and other taxes | 9,735 |  | 23,474 |  |

| VAT | 33,147 |  | 38,949 |  |

| Other creditors | 1,781 |  | 1,781 |  |

| Accruals and deferred income | 378,634 |  | 353,951 |  |

1,441,916 |  | 2,793,358 |  |

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

2025 | 2024 |

£ | £ |

| Other loans (see note 8) | 1,132,198 |  | 106,143 |  |

| EYOS UK LIMITED (REGISTERED NUMBER: 07091372) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 583 |  | 579 |  |

| Other loans | - |  | 978,696 |  |

583 |  | 979,275 |  |

| Amounts falling due between two and five years:

| Other loans - 2-5 years | 1,132,198 |  | 106,143 |  |

| Convertible Loan Notes

| Included within Other loans are Convertible Loan Notes (CLNs).

| During the financial year, the CLNs were renegotiated and the maturity date of all outstanding CLNs was extended to 30 June 2027. As a result of this extension, the CLNs have been reclassified within the balance sheet from amounts due within one year to amounts due after more than one year.

| In addition, further changes to the terms of the CLNs arising from the renegotiation will come into effect from 1 January 2026.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 916 |  | 1,965 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 1,965 |  |

| Deferred tax | (1,049 | ) |

| Balance at 31 December 2025 | 916 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 6,570 | Ordinary A Shares | £1 | 6,570 |  | 6,570 |  |

| EYOS UK LIMITED (REGISTERED NUMBER: 07091372) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | RESERVES

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 January 2025 | (2,965,703 | ) | 595,128 |  | (2,370,575 | ) |

| Profit for the year | 103,227 |  | 103,227 |  |

| At 31 December 2025 | (2,862,476 | ) | 595,128 |  | (2,267,348 | ) |

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is not known.

13. | GOING CONCERN

| The accounts have been prepared on a going concern basis as in the opinion of the directors, the company will become profitable in future years.