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REGISTERED NUMBER: 07826301 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| INCUPIA LTD |

| INCUPIA LTD (REGISTERED NUMBER: 07826301) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| INCUPIA LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | Mr P D Smith

| SECRETARY: | Mr C P Kendall

| REGISTERED OFFICE: | Unit 14

| Thrales End Farm

| Thrales End Lane

| Harpenden

| Hertfordshire

| AL5 3NS

| REGISTERED NUMBER: | 07826301 (England and Wales)

| ACCOUNTANTS: | EA

| Chartered Accountants

| 869 High Road

| London

| N12 8QA

| INCUPIA LTD (REGISTERED NUMBER: 07826301) |

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,884 |  | 4,479 |  |

CURRENT ASSETS

Stocks | 5,548 |  | 5,548 |  |

Debtors | 5 | 6,798 |  | 7,669 |  |

12,346 |  | 13,217 |  |

CREDITORS

Amounts falling due within one year | 6 | 37,431 |  | 40,903 |  |

NET CURRENT LIABILITIES | (25,085 | ) | (27,686 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (22,201 | ) | (23,207 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (22,301 | ) | (23,307 | ) |

SHAREHOLDERS' FUNDS | (22,201 | ) | (23,207 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 June 2026 and were signed by:

Mr P D Smith - Director

| INCUPIA LTD (REGISTERED NUMBER: 07826301) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Incupia 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 financial statements have been prepared on a going concern basis since the director is satisfied that the company will have adequate resources to meet its expected liabilities to third parties as they fall due for the foreseeable future.

| Turnover

| Turnover represents net invoiced sales of goods and provision of services, excluding value added tax.

| 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 | - | 20% on cost

| Computer equipment | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 statement of financial position date.

| 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 1 (2024 - 2 ) .

| INCUPIA LTD (REGISTERED NUMBER: 07826301) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 6,688 |  | 8,778 |  | 15,466 |  |

| Additions | - |  | 507 |  | 507 |  |

| At 30 September 2025 | 6,688 |  | 9,285 |  | 15,973 |  |

| DEPRECIATION

| At 1 October 2024 | 5,188 |  | 5,799 |  | 10,987 |  |

| Charge for year | 500 |  | 1,602 |  | 2,102 |  |

| At 30 September 2025 | 5,688 |  | 7,401 |  | 13,089 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,000 |  | 1,884 |  | 2,884 |  |

| At 30 September 2024 | 1,500 |  | 2,979 |  | 4,479 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 4,388 |  | 5,182 |  |

| Other debtors | 2,410 |  | 2,487 |  |

6,798 |  | 7,669 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 568 |  | 3,697 |  |

| Trade creditors | 7,293 |  | 9,101 |  |

| Taxation and social security | 3,337 |  | 2,688 |  |

| Other creditors | 26,233 |  | 25,417 |  |

37,431 |  | 40,903 |  |

7. | RELATED PARTY DISCLOSURES

| Included in creditors, amount falling due within an year, is an interest free amount of £24,086 (2024: £23,774) owed to director of the company.