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REGISTERED NUMBER: 14663058 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Arius Technology (UK) Limited

| Arius Technology (UK) Limited (Registered number: 14663058) |

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 |

| Arius Technology (UK) Limited |

Company Information

for the Year Ended 31 December 2025

| Directors: | P A Robinson

| P H Lindahl

| Registered office: | Suite 2,

| 77a, St. Johns Wood High Street,

| London

| NW8 7NL

| Registered number: | 14663058 (England and Wales)

| Accountants: | Benjamin Taylor Diner Limited

| 120 New Cavendish Street,

| London

| W1W 6XX

| Arius Technology (UK) Limited (Registered number: 14663058) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 776 |  | 1,496 |  |

Current assets

Debtors | 5 | 3,829 |  | 16,380 |  |

Cash at bank | 3,095 |  | 19,239 |  |

6,924 |  | 35,619 |  |

Creditors

Amounts falling due within one year | 6 | (755,992 | ) | (364,283 | ) |

Net current liabilities | (749,068 | ) | (328,664 | ) |

Total assets less current liabilities | (748,292 | ) | (327,168 | ) |

Reserves

Retained earnings | 8 | (748,292 | ) | (327,168 | ) |

Shareholders' funds | (748,292 | ) | (327,168 | ) |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

P H Lindahl - Director

| Arius Technology (UK) Limited (Registered number: 14663058) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| The Company is a private company limited by shares, incorporated in England and Wales. Its registered office address is Suite 2, 77a, St. Johns Wood High Street, London, England, NW8 7NL.

| The principal activity of the company during the period under review was that of advanced scanning services available for the examination, conservation, documentation, replication, and visualization of art.

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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| 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.

| 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.

| Arius Technology (UK) Limited (Registered number: 14663058) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | Accounting policies - continued

| 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. The company will be continuing to rely on the support of P.A. Robinson and Arius Technology Inc (a company under common control) for funds when they are needed. The directors therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

3. | Employees and directors

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | Tangible fixed assets

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 January 2025

| and 31 December 2025 | 1,100 |  | 1,500 |  | 2,600 |  |

| Depreciation

| At 1 January 2025 | 312 |  | 792 |  | 1,104 |  |

| Charge for year | 220 |  | 500 |  | 720 |  |

| At 31 December 2025 | 532 |  | 1,292 |  | 1,824 |  |

| Net book value

| At 31 December 2025 | 568 |  | 208 |  | 776 |  |

| At 31 December 2024 | 788 |  | 708 |  | 1,496 |  |

5. | Debtors: amounts falling due within one year |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 3,829 |  | 16,380 |  |

6. | Creditors: amounts falling due within one year |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 1,957 |  | 29,389 |  |

| Taxation and social security | 640 |  | 640 |  |

| Other creditors | 753,395 |  | 334,254 |  |

755,992 |  | 364,283 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 1 | Ordinary | £0.01 | - |  | - |  |

| Arius Technology (UK) Limited (Registered number: 14663058) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | Called up share capital - continued

| Called-up share capital represents the nominal value of shares that have been issued.

8. | Reserves

| Retained

| earnings

£ |

| At 1 January 2025 | (327,168 | ) |

| Deficit for the year | (421,124 | ) |

| At 31 December 2025 | (748,292 | ) |

| Retained earnings reserve records retained earnings and accumulated losses.

9. | Related party disclosures

| Arius Technology inc

| During the period the company had the following transactions with the Arius Technology inc, a company registered in Vancouver, British Columbia, Canada and is under common control:

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Balance brought forward |  | (331,446 | ) | (119,721 | ) |

| Monies advanced to Arius Technology (UK) Limited |  | (418,542 | ) | (220,912 | ) |

| Exchange difference |  | - |  | 9,187 |  |

| Balance carried forward |  | (749,988 | ) | (331,446 | ) |

| The above loan is interest free, unsecured and repayable on demand.

10. | Ultimate controlling party

| During the period the company was under the control of P. A. Robinson, who owns 100% of the issued share capital of the company.