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REGISTERED NUMBER: 11287252 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30th September 2025 |

| for |

| Finobo Ltd |

Finobo Ltd (Registered number: 11287252)

Contents of the Financial Statements

for the Year Ended 30th September 2025

Page |

Abridged Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Finobo Ltd (Registered number: 11287252)

Abridged Balance Sheet

30th September 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 133,800 |  | 237,467 |  |

Cash at bank | 261 |  | 893 |  |

134,061 |  | 238,360 |  |

CREDITORS

Amounts falling due within one year | 1,674 |  | 1,674 |  |

NET CURRENT ASSETS | 132,387 |  | 236,686 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 132,387 |  | 236,686 |  |

CREDITORS

Amounts falling due after more than one year | (7,537 | ) | (7,537 | ) |

PROVISIONS FOR LIABILITIES | (50,562 | ) | (50,562 | ) |

NET ASSETS | 74,288 |  | 178,587 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 74,188 |  | 178,487 |  |

SHAREHOLDERS' FUNDS | 74,288 |  | 178,587 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Finobo Ltd (Registered number: 11287252)

Abridged Balance Sheet - continued

30th September 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 26th June 2026 and were signed by:

Ms A Holze - Director

Finobo Ltd (Registered number: 11287252)

Notes to the Financial Statements

for the Year Ended 30th September 2025

1. | STATUTORY INFORMATION

| Finobo Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 11287252

| Registered office: | 7 Bell Yard

| London

| WC2A 2JR

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| Computer equipment | - | 33% on cost

Finobo Ltd (Registered number: 11287252)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

3. | ACCOUNTING POLICIES - continued

| Stock

| Cryptocurrency assets held for resale in the ordinary course of business are classified as stock.The company operates as a cryptocurrency trading business; accordingly, digital assets are acquired and held with the primary intention of resale in the normal course of trading. Stock is measured at the lower of cost and estimated selling price less costs to sell. Cost is determined using the weighted average cost method.

| Recognition of Gains, Losses and Stock Movements

| All realised gains and losses arising on disposal of cryptocurrency assets, together with movements in cryptocurrency stock during the year, are recognised within cost of sales. Accordingly, net movements in cryptocurrency stock are reflected within gross trading profit/(loss). No unrealised gains are recognised unless realised through disposal.

| Transaction Costs and Fees

| Transaction fees, exchange fees, and network (gas) fees directly attributable to the acquisition or disposal of cryptocurrency assets are recognised as part of cost of sales in the period incurred.

| Valuation Basis

| Cryptocurrency stock is valued at the reporting date using observable market prices from active cryptocurrency exchanges. Where multiple exchange prices are available, a consistent policy is applied using a selected primary exchange or a volume-weighted average price. Valuation is performed at the closing rate on the balance sheet date.

| Financial Risk Management

| The company is exposed to significant price volatility risk arising from movements in cryptocurrency markets. Additional risks include liquidity risk and counterparty risk associated with cryptocurrency exchanges and custodians. Management monitors exposure regularly and manages holdings in line with internal risk policies.

| Judgements and Key Sources of Estimation Uncertainty

| The valuation of cryptocurrency stock requires judgement in determining the selection of appropriate market pricing sources, timing of valuation cut-off and classification of digital assets as stock rather than financial instruments or intangible assets. These estimates are based on observable market data at the reporting date.

| Cash at Bank and in Hand

| Cash at bank comprises fiat currency balances held with regulated banking institutions. Fiat balances held on cryptocurrency exchange platforms that are immediately withdrawable are included within cash and cash equivalents.

| 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.

| Basic financial liabilities

Finobo Ltd (Registered number: 11287252)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

3. | ACCOUNTING POLICIES - continued

| Basic financial liabilities, including creditors and loans from fellow group companies 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.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, such as the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss.

| Cryptocurrency assets are classified as inventories and are not treated as financial instruments.

| 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.

Finobo Ltd (Registered number: 11287252)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

3. | ACCOUNTING POLICIES - continued

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st October 2024

| and 30th September 2025 | 579 |  |

| DEPRECIATION

| At 1st October 2024

| and 30th September 2025 | 579 |  |

| NET BOOK VALUE

| At 30th September 2025 | - |  |

| At 30th September 2024 | - |  |