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REGISTERED NUMBER: 08784011 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Idomoo Uk Ltd. |

| Idomoo Uk Ltd. (Registered number: 08784011) |

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 |

| Idomoo Uk Ltd. |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | Y Kalish

| R Ela

| REGISTERED OFFICE: | 1-2 Charterhouse Mews

| London

| EC1M 6BB

| REGISTERED NUMBER: | 08784011 (England and Wales)

| AUDITORS: | Anstey Bond LLP

| Statutory Auditors &

| Chartered Accountants

| 1-2 Charterhouse Mews

| London

| EC1M 6BB

| Idomoo Uk Ltd. (Registered number: 08784011) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 795 |  | 2,799 |  |

CURRENT ASSETS

Debtors | 6 | 973,248 |  | 1,186,998 |  |

Cash at bank | 156,999 |  | 43,177 |  |

1,130,247 |  | 1,230,175 |  |

CREDITORS

Amounts falling due within one year | 7 | (814,792 | ) | (968,695 | ) |

NET CURRENT ASSETS | 315,455 |  | 261,480 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 316,250 |  | 264,279 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Other reserves | 87,737 |  | 83,656 |  |

Retained earnings | 228,512 |  | 180,622 |  |

316,250 |  | 264,279 |  |

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 21 July 2026 and were signed on its behalf by:

Y Kalish - Director

| Idomoo Uk Ltd. (Registered number: 08784011) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Idomoo Uk 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.

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.

| The presentation currency of the financial statements is the GBP (£) and have been prepared to the nearest whole £.

| Going concern

| The director has at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

| Idomoo LTD`s (the parent company) management examined its cash flow forecast for a period of 24 months from the date of the balance sheet and, in its assessment, the cash balance in its possession at the time of approval of the financial statements will enable its continued activity, according to the group`s budget, at least in the period for which the group examined the cash flow forecast.

| The group has a number of financing sources that may serve its plans if necessary and include, inter alia, an additional extension of the credit facility by the banking corporation. In light of the foregoing, in the assessment of the Group's management, the Group will be in a position to repay its existing and anticipated liabilities in the foreseeable future, when their maturity date arrives.

| Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

| Significant judgements and estimates

| The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.

| Recoverability of Debtors

| Management reviews trade and other debtors at each reporting date to assess whether impairment is required. The assessment considers the age of balances, historical collection experience, current economic conditions and specific knowledge of customers. Due to the nature of the company's customer base and historical collection experience, impairment provisions have not been significant.

| Share-based Payments

| The company recognises a charge in respect of share-based payment arrangements operated by the parent undertaking for the benefit of the company's employees. The valuation of the charge requires management to estimate the fair value of options granted and the expected vesting of awards.

| Idomoo Uk Ltd. (Registered number: 08784011) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Revenue recognition

| The company recognises revenue on the basis that it represents the transfer of promised goods or services to customers in an amount equivalent to the consideration to which the entity expects to be entitled to in exchange for those goods or services. The followings steps should be applied to determine this amount: 1. identify the contract(s) with a customer; 2. identify the performance obligations in the contract(s); 3. determine the transaction prices; 4. allocate the transactions price to the performance obligations in the contract; 5. recognise revenue when (or as) the entity satisfies a performance obligation.

| Expenses

| Expenses are recognised in the profit and loss account on an accruals basis as goods and services are received. Expenses are measured at the fair value of the consideration payable and are classified according to their nature.

| Tangible fixed assets

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

| Plant and machinery - 3 years straight line

| 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.

| 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.

| 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.

| Idomoo Uk Ltd. (Registered number: 08784011) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| In the company's financial statements, cash and cash equivalents includes cash on hand and deposits held with banks.

| Trade and other debtors

| Trade and other debtors are measured at transaction price less any impairment for bad and doubtful debts.

| Trade and other creditors

| Trade and other creditors are obligations to pay for services that have been acquired in the ordinary course of business and are measured at historical cost. Accrued expenses are recognised when the amount can be measured reliably.

| Employee share option scheme

| The company operates an employee share option scheme. Share-based payment transactions are recognised as an expense in the profit and loss account over the vesting period based on the fair value of the options granted.

| Share capital

| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares are recognised as a deduction from equity.

| Retained Earnings

| Retained earnings represent cumulative profits and losses recognised in the profit and loss account, net of distributions to shareholders.

| Other reserves

| Other reserves comprise the cumulative charge recognised in respect of share-based payment arrangements relating to employees of the company who participate in share option schemes operated by the parent undertaking. The corresponding credit is recognised within equity and the associated cost is recognised in accordance with the company's accounting policy for share-based payments.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 9 ) .

4. | AUDITORS' REMUNERATION

| Auditors remuneration for the year ended 31 December 2025 amounted to £10,000 (2024 : £10,000).

| Idomoo Uk Ltd. (Registered number: 08784011) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 15,030 |  |

| Disposals | (2,499 | ) |

| At 31 December 2025 | 12,531 |  |

| DEPRECIATION

| At 1 January 2025 | 12,231 |  |

| Charge for year | 2,004 |  |

| Eliminated on disposal | (2,499 | ) |

| At 31 December 2025 | 11,736 |  |

| NET BOOK VALUE

| At 31 December 2025 | 795 |  |

| At 31 December 2024 | 2,799 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 45,087 |  | 160 |  |

| Amounts owed by group undertakings | 899,391 |  | 1,166,375 |  |

| Other debtors | 28,770 |  | 20,463 |  |

973,248 |  | 1,186,998 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 15,360 |  | 326 |  |

| Amounts owed to group undertakings | 240,114 |  | 400,315 |  |

| Taxation and social security | 113,524 |  | 84,342 |  |

| Other creditors | 445,794 |  | 483,712 |  |

814,792 |  | 968,695 |  |

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

| The Report of the Auditors was unqualified.

| Colin Ellis FCCA CF (Senior Statutory Auditor)

| for and on behalf of Anstey Bond LLP

| Idomoo Uk Ltd. (Registered number: 08784011) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

9. | LEASE COMMITMENTS

| At the balance sheet date, the Company had future minimum lease payments under a non-cancellable operating lease of £14,400 (2024: £17,529), all of which fall due within one year. The commitment relates to the lease of the Company's office premises, with three months remaining on the lease term at the balance sheet date.

10. | RELATED PARTY DISCLOSURES

| During the year, the company was invoiced £222,511 (2024: £179,357), by Idomoo Limited the ultimate controlling party, for services. These services were in relation to distribution fees and marketing contribution. Additional to these invoiced services, an amount of £518,108 (2024: £7,852) has been provided for in relation to services provided but not invoiced until April 2026. As at the year end date the balance due from Idomoo Limited amounted to £899,391 (2024: £1,166,375).

| As at the year end date the balance due to Idomoo Inc a related company amounted to £240,114 (2024: £400,315). The balance arose from intercompany funding provided to support operations. Net movements during the year were £-160,201 (2024 : £6,940) during the year comprising of repayments, FX movements and additional funding. The balance is unsecured, interest-free and has no fixed repayment terms.

11. | POST BALANCE SHEET EVENTS

| The directors have considered events occurring between the balance sheet date and the date of approval of these financial statements. There have been no adjusting or non-adjusting events occurring after the reporting date that require recognition in, or disclosure to, these financial.

12. | ULTIMATE CONTROLLING PARTY

| Idomoo Israel Limited is the Ultimate Controlling Party by virtue of the Shareholdings.

13. | DEFERRED TAX

| The Company operates a share option scheme under which tax deductions may become available when share options are exercised. At the reporting date, a potential deferred tax asset could arise in respect of outstanding share options. No deferred tax asset has been recognised as the timing and extent of future tax deductions are uncertain and any potential deferred tax asset is not material.