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REGISTERED NUMBER: 12590002 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Auralis Lighting UK Ltd

Auralis Lighting UK Ltd (Registered number: 12590002)

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 |

Auralis Lighting UK Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | A Citterio

| REGISTERED OFFICE: | 5th Floor

| 10 Brook Street

| Mayfair

| London

| W1S 1BG

| REGISTERED NUMBER: | 12590002 (England and Wales)

Auralis Lighting UK Ltd (Registered number: 12590002)

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 924 |  | 13,428 |  |

Cash at bank | 4,186 |  | 25,316 |  |

5,110 |  | 38,744 |  |

CREDITORS

Amounts falling due within one year | 5 | 213,419 |  | 260,737 |  |

NET CURRENT LIABILITIES | (208,309 | ) | (221,993 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (208,309 | ) | (221,993 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | 84,674 |  | 96,189 |  |

NET LIABILITIES | (292,983 | ) | (318,182 | ) |

CAPITAL AND RESERVES

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

Retained earnings | 7 | (293,983 | ) | (319,182 | ) |

(292,983 | ) | (318,182 | ) |

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 director acknowledges his 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 director and authorised for issue on 19 May 2026 and were signed by:

A Citterio - Director

Auralis Lighting UK Ltd (Registered number: 12590002)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Auralis Lighting UK Limited is a private company, limited by shares, registered in England & 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.

| 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.

| Foreign currencies

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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 2 (2024 - 2 ) .

Auralis Lighting UK Ltd (Registered number: 12590002)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 9,316 |  |

| Other debtors | - |  | 1,078 |  |

| Prepayments and accrued income | 924 |  | 3,034 |  |

924 |  | 13,428 |  |

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

2025 | 2024 |

£ | £ |

| Credit card | - |  | 531 |  |

| Trade creditors | 194,105 |  | 242,512 |  |

| Social security and other taxes | (2,449 | ) | 46 |  |

| VAT | 18,638 |  | 8,972 |  |

| Accruals and deferred income | 2,898 |  | 3,896 |  |

| Wages due | 227 |  | 4,780 |  |

213,419 |  | 260,737 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 84,674 |  | 96,189 |  |

7. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | (319,182 | ) |

| Profit for the year | 25,199 |  |

| At 31 December 2025 | (293,983 | ) |

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Penta Srl.