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REGISTERED NUMBER: 13751643 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Kiffik Biomedical Europe Ltd |

| Kiffik Biomedical Europe Ltd (Registered number: 13751643) |

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 |  | to |  | 4

| Kiffik Biomedical Europe Ltd |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | Mr L Lindsay

| Mr H Peterson

| Mr G M Saunders

| REGISTERED OFFICE: | Pacioli House

| 9 Brookfield

| Duncan Close

| Northampton

| Northamptonshire

| NN3 6WL

| REGISTERED NUMBER: | 13751643 (England and Wales)

| ACCOUNTANTS: | Clifford Roberts

| Chartered Accountants

| Pacioli House

| 9 Brookfield

| Duncan Close

| Northampton

| Northamptonshire

| NN3 6WL

| Kiffik Biomedical Europe Ltd (Registered number: 13751643) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Cash at bank | 15,790 |  | 4,237 |  |

CREDITORS

Amounts falling due within one year | 4 | 82,303 |  | 56,112 |  |

NET CURRENT LIABILITIES | (66,513 | ) | (51,875 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (66,513 | ) | (51,875 | ) |

CAPITAL AND RESERVES

Called up share capital | 5 | 1,000 |  | 1,000 |  |

Retained earnings | (67,513 | ) | (52,875 | ) |

SHAREHOLDERS' FUNDS | (66,513 | ) | (51,875 | ) |

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.

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 11 May 2026 and were signed on its behalf by:

Mr G M Saunders - Director

| Kiffik Biomedical Europe Ltd (Registered number: 13751643) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Kiffik Biomedical Europe 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.

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.

| The presentation currency of the financial statements is Pound Sterling (£), and the financial statements are prepared to 31st December each year.

| Going Concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future based on the ongoing support of the parent company. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| 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.

| 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.

| Trade and other debtors

| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate 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.

| 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.

| Kiffik Biomedical Europe Ltd (Registered number: 13751643) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 81,366 |  | 53,788 |  |

| Other creditors | 937 |  | 2,324 |  |

82,303 |  | 56,112 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,000,000 | Ordinary | £0.00 | 1 | 1,000 |  | 1,000 |  |

6. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Kiffik Biomedical Inc. a company incorporated and registered in the USA. The company's address is 128 Dorrance Street, 6th Floor, Providence, Rhode Island.