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REGISTERED NUMBER: 09833796 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

COE SOLUTIONS (IT) LIMITED

COE SOLUTIONS (IT) LIMITED (REGISTERED NUMBER: 09833796)

Contents of the Financial Statements

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

COE SOLUTIONS (IT) LIMITED

Company Information

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | A J Durrani

| REGISTERED OFFICE: | 71 Gloucester Road

| London

| SW7 4SS

| REGISTERED NUMBER: | 09833796 (England and Wales)

| ACCOUNTANTS: | AKS Advisers

| 14-15 Lower Grosvenor Place

| London

| SW1W 0EX

COE SOLUTIONS (IT) LIMITED (REGISTERED NUMBER: 09833796)

Balance Sheet

30 SEPTEMBER 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

CURRENT ASSETS

Cash at bank | 1,544 |  | 1,673 |  |

CREDITORS

Amounts falling due within one year | 5 | 289,075 |  | 280,675 |  |

NET CURRENT LIABILITIES | (287,531 | ) | (279,002 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (287,531 | ) | (279,002 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | 27,941 |  | 33,823 |  |

NET LIABILITIES | (315,472 | ) | (312,825 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (315,572 | ) | (312,925 | ) |

(315,472 | ) | (312,825 | ) |

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 July 2026 and were signed by:

A J Durrani - Director

COE SOLUTIONS (IT) LIMITED (REGISTERED NUMBER: 09833796)

Notes to the Financial Statements

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Coe Solutions (IT) 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.

| 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 are prepared in Sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Going concern

| The company reported a net loss of £2,647 (2024: £1,968). The variration was primarily due to the absence of income during the year.

| The company does not currently generate its own revenue, as trading activities are undertaken through a related company under common control of the director. As a result, the company is dependent on financial support from related entities under common control to meet its ongoing obligations.

| The director has confirmed that financial support will continue to be made available to the company for the foreseeable future. On this basis, the financial statements have been prepared on a going concern basis.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| 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.

| Development costs are being amortised evenly over their estimated useful life of nil years.

| 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.

COE SOLUTIONS (IT) LIMITED (REGISTERED NUMBER: 09833796)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 SEPTEMBER 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 163,049 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 163,049 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts owed to group undertakings | 287,575 |  | 280,075 |  |

| Other creditors | 1,500 |  | 600 |  |

289,075 |  | 280,675 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Other creditors | 27,941 |  | 33,823 |  |

7. | ULTIMATE PARENT COMPANY

| Link FX Corporation Ltd is regarded by the director as being the company's ultimate parent company.

COE SOLUTIONS (IT) LIMITED (REGISTERED NUMBER: 09833796)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | ULTIMATE CONTROLLING PARTY

| Mr A J Durrani is the ultimate controlling party by virtue of his voting rights in Link FX Corporation Ltd.