COSMOLIN UK LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

COSMOLIN UK LIMITED is a private company, limited by shares, incorporated in England and Wales , registered number 16038471. The registered office is Tower 42 25 Old Broad Street, London, England, EC2N 1HQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

These financial statements are presented in pounds Sterling, which is the Company's functional currency. All information is given to the nearest thousand pounds.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The Directors have prepared forecasts for the Company, covering a period of more than 12 months from the date of signing of these financial statements. On the basis of their assessment, the Directors have a reasonable expectation that the Company will be able to continue in operational existence for a minimum period of 12 months from the date of signing and therefore the financial statements have been prepared on the going concern basis.

2.3. Significant judgements and estimations

Critical accounting estimates and judgements

The reported results of the Company for the financial period ended 31 December 2024 are sensitive to the

accounting policies, assumptions and estimates that underlie the preparation of its financial statements. The

judgements and assumptions involved in the Company's accounting policies that are considered by the

Directors to be the most important to the portrayal of its financial condition are discussed below. The use of

estimates, assumptions or models that differ from those adopted by the Company would affect its reported

results.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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COSMOLIN UK LIMITED

Notes to the Financial Statements (continued)

For the Period 24 October 2024 to 31 December 2025

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12

'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to

the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when

there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a

net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at

transaction price including transaction costs and are subsequently carried at amortised cost using the

effective interest method unless the arrangement constitutes a financing transaction, where the transaction is

measured at the present value of the future receipts discounted at a market rate of interest. Financial assets

classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference

shares that are classified as debt, are initially recognised at transaction price unless the arrangement

constitutes a financing transaction, where the debt instrument is measured at the present value of the future

payments discounted at a market rate of interest. Financial liabilities classified as payable within one year

are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

business from suppliers. Amounts payable are classified as current liabilities if payment is due within one

year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling

at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on

the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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COSMOLIN UK LIMITED

Notes to the Financial Statements (continued)

For the Period 24 October 2024 to 31 December 2025

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported

in the statement of comprehensive income because of items of income or expense that are taxable or

deductible in other years and items that are never taxable or deductible. The company's liability for current

tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting

period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the

financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax

liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally

recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be

available against which those deductible timing differences can be utilised. The carrying amount of deferred

tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer

probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in

which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted

or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within

provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities

and assets reflect the tax consequences that would follow from the manner in which the Company expects,

at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that

are recognised in other comprehensive income or directly in equity, in which case current and deferred tax

are recognised in other comprehensive income or directly in equity respectively.

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include deposits held at call with banks. Client funds

are held in segregated accounts with authorised credit institutions as part of the Company's safeguarding

policy.

3. Average Number of Employees

Average number of employees, including directors, was: 3

4. Debtors

	31 December 2025
	£
Due within one year
Other debtors	3,348

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COSMOLIN UK LIMITED

Notes to the Financial Statements (continued)

For the Period 24 October 2024 to 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Other creditors	3,650
Taxation and social security	8,955

	12,605

6. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025
	£
Other creditors	411,770

7. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	5,000

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate parent undertaking is InfiniLink Limited . InfiniLink Limited was incorporated in Cayman Island.

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		31 December 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	3,348
Cash at bank and in hand		327,874

		331,222
Creditors: Amounts Falling Due Within One Year	5	(12,605 )

NET CURRENT ASSETS (LIABILITIES)			318,617

TOTAL ASSETS LESS CURRENT LIABILITIES			318,617

Creditors: Amounts Falling Due After More Than One Year	6		(411,770 )

NET LIABILITIES			(93,153 )

CAPITAL AND RESERVES
Called up share capital	7		5,000
Profit and Loss Account			(98,153 )

SHAREHOLDERS' FUNDS			(93,153)