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REGISTERED NUMBER: 12531113 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Akur8 Ltd

Akur8 Ltd (Registered number: 12531113)

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 |

Akur8 Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mr S A Falmagne

| SECRETARY: | Pramex International Ltd

| REGISTERED OFFICE: | Fora

| Henry Wood House

| 4-5 Langham Place

| London

| W1B 3DG

| REGISTERED NUMBER: | 12531113 (England and Wales)

| AUDITORS: | TC Group

| Statutory Auditor

| King's House

| 9 - 10 Haymarket

| Office: London

| SW1Y 4BP

Akur8 Ltd (Registered number: 12531113)

Balance Sheet

31 December 2025

31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 2,900 |  | 4,091 |  |

CURRENT ASSETS

Debtors | 5 | 175,827 |  | 36,067 |  |

Cash at bank | 524,398 |  | 292,790 |  |

700,225 |  | 328,857 |  |

CREDITORS

Amounts falling due within one year | 6 | 666,303 |  | 278,974 |  |

NET CURRENT ASSETS | 33,922 |  | 49,883 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 36,822 |  | 53,974 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 36,821 |  | 53,973 |  |

SHAREHOLDERS' FUNDS | 36,822 |  | 53,974 |  |

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 18 May 2026 and were signed by:

Mr S A Falmagne - Director

Akur8 Ltd (Registered number: 12531113)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Akur8 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.

| All amounts are rounded to the nearest £.

| Going Concern

| In assessing the appropriateness of the going concern assumption, the directors have considered the company's current trading performance, cash flow forecasts and available funding for a period of at least twelve months from the date of approval of the financial statements.

| The company is dependent upon the continued financial support of its parent company which has undertaken to financially support the company for the at least 12 months after the date of the signing of these accounts and for the foreseeable future. The financial statements have therefore been prepared on a going concern basis.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings - 20% on cost

| Computer Equipment - 33 % on cost

Akur8 Ltd (Registered number: 12531113)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet 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, loans from fellow group companies, 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, accruals 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.

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

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| 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.

Akur8 Ltd (Registered number: 12531113)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| COST

| At 1 January 2025

| and 31 December 2025 | 5,201 |  | 4,458 |  | 9,659 |  |

| DEPRECIATION

| At 1 January 2025 | 1,261 |  | 4,307 |  | 5,568 |  |

| Charge for year | 1,040 |  | 151 |  | 1,191 |  |

| At 31 December 2025 | 2,301 |  | 4,458 |  | 6,759 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,900 |  | - |  | 2,900 |  |

| At 31 December 2024 | 3,940 |  | 151 |  | 4,091 |  |

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

31.12.25 | 31.12.24 |

| £ | £

| Amounts owed by group undertakings | 131,722 |  | - |  |

| Other debtors | 24,903 |  | 23,478 |  |

| VAT | 6,161 |  | 6,506 |  |

| Prepayments and accrued income | 13,041 |  | 6,083 |  |

175,827 |  | 36,067 |  |

Akur8 Ltd (Registered number: 12531113)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

31.12.25 | 31.12.24 |

| £ | £

| Trade creditors | - |  | 115 |  |

| Amounts owed to group undertakings | 418,386 |  | 147,627 |  |

| Corporation tax | - |  | 4,313 |  |

| Social security and other taxes | 40,744 |  | 26,596 |  |

| Other creditors | 27,408 |  | 12,700 |  |

| Accruals | 179,765 |  | 87,623 |  |

666,303 |  | 278,974 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 | 31.12.24 |

value: |  | £ | £

| 1 | Ordinary | £1 | 1 |  | 1 |  |

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

| The Report of the Auditors was unqualified.

| Philip Clark (Senior Statutory Auditor)

| for and on behalf of TC Group

9. | 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.

10. | PARENT COMPANY

| The company's immediate and ultimate controlling parent company is Akur8 SAS, a company incorporated in France, whose registered address is 26-28 Rue de Londres, 75009 Paris.

| The company considers there to be no ultimate controlling party.