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REGISTERED NUMBER: 16060955 (England and Wales)

Financial Statements

for the Period 5 November 2024 to 31 December 2025

for

AQEMIA LIMITED

AQEMIA LIMITED (Registered number: 16060955)

Contents of the Financial Statements

for the Period 5 November 2024 to 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

AQEMIA LIMITED

Company Information

for the Period 5 November 2024 to 31 December 2025

| DIRECTORS: | M Levesque

| E Martiano

| REGISTERED OFFICE: | 11 Old Jewry

| United Kingdom

| London

| EC2R 8DU

| REGISTERED NUMBER: | 16060955 (England and Wales)

| AUDITORS: | TC Group

| Statutory Auditor

| King's House

| 9 - 10 Haymarket

| Office: London

| SW1Y 4BP

AQEMIA LIMITED (Registered number: 16060955)

Balance Sheet

31 December 2025

| Notes | £ | £

| FIXED ASSETS

| Tangible assets | 5 | 436 |  |

| CURRENT ASSETS

| Debtors | 6 | 235,362 |  |  |

| Cash and cash equivalents | 80,339 |  |  |

315,701 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 120,294 |  |

| NET CURRENT ASSETS | 195,407 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 195,843 |  |

| CAPITAL AND RESERVES

| Called up share capital | 1,000 |  |

| Retained earnings | 194,843 |  |

195,843 |  |

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 20 July 2026 and were signed on its behalf by:

M Levesque - Director

AQEMIA LIMITED (Registered number: 16060955)

Notes to the Financial Statements

for the Period 5 November 2024 to 31 December 2025

1. | STATUTORY INFORMATION

| AQEMIA 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.

| 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.

| Related party disclosures

| 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.

| Turnover

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

| Turnover represents the costs recharged by Aqemia Limited to Aqemia SAS during the year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life:

| Computer equipment - 33% straight line

AQEMIA LIMITED (Registered number: 16060955)

Notes to the Financial Statements - continued

for the Period 5 November 2024 to 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, 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.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Taxation

| Taxation for the period 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.

| Research and development

| Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

AQEMIA LIMITED (Registered number: 16060955)

Notes to the Financial Statements - continued

for the Period 5 November 2024 to 31 December 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.

| Going concern

| At the time of approving these financial statements, the directors have a reasonable expectation that the company has adequate resources, to continue in operational existence for the foreseeable future.

| The company is reliant upon the continuous support from its parent company, Aqemia SAS, to provide ongoing cash flow to meet liabilities as they fall due. The company has received a letter of support from the group which confirms that financial support will continue for a minimum of 12 months from the date of approval of the company's accounts.

| Therefore the directors consider the company will be able to meet its liabilities as they fall due and hence the financial statements are prepared on the going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 10 .

4. | AUDITORS' REMUNERATION

| £

| Fees payable to the company's auditors for the audit of the company's financial statements | 5,000 |  |

AQEMIA LIMITED (Registered number: 16060955)

Notes to the Financial Statements - continued

for the Period 5 November 2024 to 31 December 2025

5. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| Additions | 500 |  |

| At 31 December 2025 | 500 |  |

| DEPRECIATION

| Charge for period | 64 |  |

| At 31 December 2025 | 64 |  |

| NET BOOK VALUE

| At 31 December 2025 | 436 |  |

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

| £

| Other debtors | 235,362 |  |

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

| £

| Trade creditors | 25,697 |  |

| Amounts owed to group undertakings | 14,906 |  |

| Taxation and social security | 51,319 |  |

| Other creditors | 28,372 |  |

120,294 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| £

| Within one year | 15,490 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Philip Clark FCCA (Senior Statutory Auditor)

| for and on behalf of TC Group

AQEMIA LIMITED (Registered number: 16060955)

Notes to the Financial Statements - continued

for the Period 5 November 2024 to 31 December 2025

10. | RELATED PARTY DISCLOSURES

| 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.

11. | ULTIMATE CONTROLLING PARTY

| The company's immediate and ultimate parent company is Aqemia SAS, a company registered at 231 Rue Saint-Honoré, 75001 Paris, France, where consolidated financial statements can be requested.