REGISTERED NUMBER: 11159879 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

COSIUM UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C A M Bailly

C E S Hurst

REGISTERED OFFICE:

15 Bridge Road

Wellington

Telford

Shropshire

TF1 1EB

REGISTERED NUMBER:

11159879 (England and Wales)

AUDITORS:

D. R. E. & Co. (Audit) Ltd

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

FIXED ASSETS

Tangible assets

4

628

-

CURRENT ASSETS

Debtors

5

40,520

57,870

Cash at bank and in hand

50,997

27,449

91,517

85,319

CREDITORS

Amounts falling due within one year

6

60,715

50,963

NET CURRENT ASSETS

30,802

34,356

TOTAL ASSETS LESS CURRENT LIABILITIES

31,430

34,356

CAPITAL AND RESERVES

Called up share capital

7

20,000

20,000

Retained earnings

11,430

14,356

SHAREHOLDERS' FUNDS

31,430

34,356

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th May 2026 and were signed on its behalf by:

C E S Hurst - Director

1.	STATUTORY INFORMATION

Cosium 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.

The financial statements are for the individual entity only.

The presentation currency of the financial statements is the Pound Sterling (£), rounded to the nearest £1.

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 etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 has made contributions to certain of the employees money purchase pension schemes. These are reflected in the profit and loss account in the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

2,624

Additions

753

At 30th September 2025

3,377

DEPRECIATION

At 1st October 2024

2,624

Charge for year

125

At 30th September 2025

2,749

NET BOOK VALUE

At 30th September 2025

628

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

-

10,098

Other debtors

40,520

47,772

40,520

57,870

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

1,738

1,640

Other creditors

58,977

49,323

60,715

50,963

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

2,000

Ordinary

£10.0

0

20,000

20,000

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Francis Nock F.C.C.A (Senior Statutory Auditor)

for and on behalf of D. R. E. & Co. (Audit) Ltd

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Cosium.

The ultimate controlling party is NeoX-IT.

This company is wholly owned by Cosium , a company registered in France.That company is wholly owed by NeoX-IT( also registered in France).

The registered office of NeoX-IT is 7 Rue Jean Mermoz ,78000 Versailles, France ( from which copies of the group accounts can be obtained, if publically available).