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REGISTERED NUMBER: 03967214 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

FUBRA LIMITED

| FUBRA LIMITED (REGISTERED NUMBER: 03967214) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

| FUBRA LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Directors: | Ms J E Gutteridge

| Dr P M Mccormick

| Mr T Nunn

| Registered office: | C/O Rock Tax & Accounting

| Elm House, Tanshire Park, Shackleford Rd

| Elstead

| Godalming

| Surrey

| GU8 6LB

| Registered number: | 03967214 (England and Wales)

| Accountants: | Rock Tax & Accounting

| Chartered Accountants and Statutory Auditors

| Elm House, Tanshire Park

| Shackleford Road

| Elstead

| Godalming

| Surrey

| GU8 6LB

| FUBRA LIMITED (REGISTERED NUMBER: 03967214) |

BALANCE SHEET

30 SEPTEMBER 2025

30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 531 |  | - |  |

Investments | 6 | 2,605,012 |  | 2,203,618 |  |

Investment property | 7 | 2,006,571 |  | 1,612,191 |  |

4,612,114 |  | 3,815,809 |  |

Current assets

Debtors | 8 | 37,841 |  | 383,588 |  |

Cash in hand | 2,090,563 |  | 2,294,074 |  |

2,128,404 |  | 2,677,662 |  |

Creditors

Amounts falling due within one year | 9 | 48,494 |  | 54,732 |  |

Net current assets | 2,079,910 |  | 2,622,930 |  |

Total assets less current liabilities | 6,692,024 |  | 6,438,739 |  |

Capital and reserves

Called up share capital | 234 |  | 234 |  |

Capital redemption reserve | 173 |  | 173 |  |

Retained earnings | 6,691,617 |  | 6,438,332 |  |

6,692,024 |  | 6,438,739 |  |

6,692,024 |  | 6,438,739 |  |

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 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.

| FUBRA LIMITED (REGISTERED NUMBER: 03967214) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 26 June 2026 and were signed on its behalf by:

Dr P M Mccormick - Director

| FUBRA LIMITED (REGISTERED NUMBER: 03967214) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | Statutory information

| Fubra Limited 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Intellectual property is being amortised evenly over its estimated useful life of five years.

| Fixed asset investments

| Unlisted investments held as fixed assets are shown at fair value with any gains or losses reported through Other Operating Income and taken to Revaluation Reserve. Fair value for unlisted investments is measured as cost less impairment, or the company's share of the associate's net assets based on the associate's most recently published balance sheet.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| FUBRA LIMITED (REGISTERED NUMBER: 03967214) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 6 (2024 - 5 ) .

4. | Intangible fixed assets

Other |

intangible |

assets |

| £

| Cost

| At 1 October 2024

| and 30 September 2025 | 27,997 |  |

| Amortisation

| At 1 October 2024

| and 30 September 2025 | 27,997 |  |

| Net book value

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

| FUBRA LIMITED (REGISTERED NUMBER: 03967214) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | Tangible fixed assets

Plant and |

machinery |

etc |

| £

| Cost

| At 1 October 2024 | 2,243 |  |

| Additions | 708 |  |

| At 30 September 2025 | 2,951 |  |

| Depreciation

| At 1 October 2024 | 2,243 |  |

| Charge for year | 177 |  |

| At 30 September 2025 | 2,420 |  |

| Net book value

| At 30 September 2025 | 531 |  |

6. | Fixed asset investments

Other |

investments |

| £

| Cost or valuation

| At 1 October 2024 | 2,203,618 |  |

| Additions | 593,106 |  |

| Disposals | (200,880 | ) |

| Revaluations | 9,168 |  |

| At 30 September 2025 | 2,605,012 |  |

| Net book value

| At 30 September 2025 | 2,605,012 |  |

| At 30 September 2024 | 2,203,618 |  |

| FUBRA LIMITED (REGISTERED NUMBER: 03967214) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | Fixed asset investments - continued

| Unlisted investments: Significant holdings

| Name of Company Direct holding Date of latest Aggregate Profit or (loss)

| Ordinary Shares published capital & for latest published

| % balance sheet reserves financial period

| £ £

| A) Associates incorporated

| within the United Kingdom

| Clear Books Limited 46 31/03/2025 648.894 616,441

| Marble Construction Ltd 30 31/03/2025 1,503,176 325,191

| B) Associates incorporated

| outside the United Kingdom

| ZKNet Kft. (Hungary) 37 31/12/2020 122,235 25,314

| == ======== ======= ======

7. | Investment property

Total |

| £

| Fair value

| At 1 October 2024 | 1,612,191 |  |

| Additions | 394,380 |  |

| At 30 September 2025 | 2,006,571 |  |

| Net book value

| At 30 September 2025 | 2,006,571 |  |

| At 30 September 2024 | 1,612,191 |  |

| .

| The directors of the company have considered the prevailing market conditions and have decided that a revaluation is not necessary.

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

30.9.25 | 30.9.24 |

| £ | £

| Trade debtors | 22,678 |  | 23,075 |  |

| Other debtors | 15,163 |  | 360,513 |  |

37,841 |  | 383,588 |  |

| FUBRA LIMITED (REGISTERED NUMBER: 03967214) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

30.9.25 | 30.9.24 |

| £ | £

| Trade creditors | 35,164 |  | 45,803 |  |

| Taxation and social security | 2,069 |  | 891 |  |

| Other creditors | 11,261 |  | 8,038 |  |

48,494 |  | 54,732 |  |

10. | Ultimate controlling party

| The directors consider there to be no controlling party as none of the shareholders holds majority of voting rights.