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REGISTERED NUMBER: 11113694 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| CONSILIO.IO LTD |

CONSILIO.IO LTD (REGISTERED NUMBER: 11113694)

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 |

CONSILIO.IO LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | L J Braham

| J A Braham-Ball

| L Lawrence

| REGISTERED OFFICE: | 86-90 Paul Street

| London

| EC2A 4NE

| REGISTERED NUMBER: | 11113694 (England and Wales)

| ACCOUNTANTS: | Hartley Fowler LLP

| Chartered Accountants

| 4th Floor Tuition House

| 27-37 St George's Road

| Wimbledon

| London

| SW19 4EU

CONSILIO.IO LTD (REGISTERED NUMBER: 11113694)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 98,319 |  | 127,793 |  |

CURRENT ASSETS

Debtors | 5 | 335,381 |  | 120,964 |  |

CREDITORS

Amounts falling due within one year | 6 | 559,551 |  | 434,824 |  |

NET CURRENT LIABILITIES | (224,170 | ) | (313,860 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (125,851 | ) | (186,067 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | 60,409 |  | 135,107 |  |

NET LIABILITIES | (186,260 | ) | (321,174 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 |  | 6 |  |

Retained earnings | (186,266 | ) | (321,180 | ) |

(186,260 | ) | (321,174 | ) |

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 18 June 2026 and were signed on its behalf by:

L J Braham - Director

CONSILIO.IO LTD (REGISTERED NUMBER: 11113694)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Consilio.io 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.

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

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.

| Revenue from services is recognised when the service is provided and the right to consideration earned. To the extent that a service is provided to third parties but no billing made, the amount is recognised as revenue and recorded as accrued income. Billings made in advance of services being provided are recognised as deferred income.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Financial instruments

| Cash at bank is measured at transaction price.

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other

| administrative expenses.

| Bank loans are initially recognised at transaction cost, which includes any transaction costs. They are subsequently measured at amortised cost using the effective interest method.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| 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.

CONSILIO.IO LTD (REGISTERED NUMBER: 11113694)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 10 (2024 - 12 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 13,446 |  | 172,099 |  | 19,148 |  | 204,693 |  |

| Additions | 861 |  | - |  | 6,206 |  | 7,067 |  |

| At 31 December 2025 | 14,307 |  | 172,099 |  | 25,354 |  | 211,760 |  |

| DEPRECIATION

| At 1 January 2025 | 6,731 |  | 60,942 |  | 9,227 |  | 76,900 |  |

| Charge for year | 3,555 |  | 27,790 |  | 5,196 |  | 36,541 |  |

| At 31 December 2025 | 10,286 |  | 88,732 |  | 14,423 |  | 113,441 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,021 |  | 83,367 |  | 10,931 |  | 98,319 |  |

| At 31 December 2024 | 6,715 |  | 111,157 |  | 9,921 |  | 127,793 |  |

CONSILIO.IO LTD (REGISTERED NUMBER: 11113694)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 172,099 |  |

| DEPRECIATION

| At 1 January 2025 | 60,942 |  |

| Charge for year | 27,790 |  |

| At 31 December 2025 | 88,732 |  |

| NET BOOK VALUE

| At 31 December 2025 | 83,367 |  |

| At 31 December 2024 | 111,157 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 286,759 |  | 105,072 |  |

| Other debtors | 48,622 |  | 15,892 |  |

335,381 |  | 120,964 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 46,556 |  | 43,444 |  |

| Hire purchase contracts | 50,138 |  | 19,936 |  |

| Trade creditors | 39,057 |  | 75 |  |

| Taxation and social security | 388,670 |  | 270,155 |  |

| Other creditors | 35,130 |  | 101,214 |  |

559,551 |  | 434,824 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 24,560 |  |

| Hire purchase contracts | 60,409 |  | 110,547 |  |

60,409 |  | 135,107 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date, the business owed two directors £14,829 (2024 - £71,601). The balances are unsecured, non-interest bearing and have no repayment terms.

| At the balance sheet, one director owed the business £26,809 (2024 - £13,909). The balance is unsecured and bears interest at the HM Revenue & Customs official rate.