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REGISTERED NUMBER: 08178097 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Align-Alytics UK Ltd

Align-Alytics UK Ltd (Registered number: 08178097)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Align-Alytics UK Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | S M Whant

| P C Mosimann

| SECRETARY: | S M Whant

| REGISTERED OFFICE: | Canvas Offices

| Suite 2.04

| 175 High Holborn

| London

| WC1V 7AA

| REGISTERED NUMBER: | 08178097 (England and Wales)

| ACCOUNTANTS: | City, Chartered Accountants

| Suite 540, 5th Floor,

| Linen Hall

| 162- 168 Regent Street

| London

| W1B 5TF

Align-Alytics UK Ltd (Registered number: 08178097)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,844 |  | 3,161 |  |

CURRENT ASSETS

Debtors | 5 | 2,056,144 |  | 1,945,109 |  |

Cash at bank | 80,047 |  | 82,497 |  |

2,136,191 |  | 2,027,606 |  |

CREDITORS

Amounts falling due within one year | 6 | (999,775 | ) | (1,093,103 | ) |

NET CURRENT ASSETS | 1,136,416 |  | 934,503 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,145,260 |  | 937,664 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (10,000 | ) |

NET ASSETS | 1,145,260 |  | 927,664 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 1,145,259 |  | 927,663 |  |

1,145,260 |  | 927,664 |  |

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.

Align-Alytics UK Ltd (Registered number: 08178097)

Balance Sheet - continued

31 December 2025

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 3 August 2026 and were signed on its behalf by:

S M Whant - Director

Align-Alytics UK Ltd (Registered number: 08178097)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Align-Alytics 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.

| 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.

| 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.

| 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.

Align-Alytics UK Ltd (Registered number: 08178097)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transactions. All foreign exchange differences are included to the income statement.

| Research and development expenditure

| Research and development expenditure is charged to the income statement in the period in which it is incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2024 - 19 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 4,740 |  | 18,879 |  | 23,619 |  |

| Additions | 648 |  | 8,133 |  | 8,781 |  |

| Disposals | - |  | (9,462 | ) | (9,462 | ) |

| At 31 December 2025 | 5,388 |  | 17,550 |  | 22,938 |  |

| DEPRECIATION

| At 1 January 2025 | 4,590 |  | 15,868 |  | 20,458 |  |

| Charge for year | 95 |  | 3,003 |  | 3,098 |  |

| Eliminated on disposal | - |  | (9,462 | ) | (9,462 | ) |

| At 31 December 2025 | 4,685 |  | 9,409 |  | 14,094 |  |

| NET BOOK VALUE

| At 31 December 2025 | 703 |  | 8,141 |  | 8,844 |  |

| At 31 December 2024 | 150 |  | 3,011 |  | 3,161 |  |

5. | DEBTORS

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 231,336 |  | 257,784 |  |

| Amounts owed by group undertakings | 1,693,405 |  | 1,550,770 |  |

| Other debtors | 104,803 |  | 108,355 |  |

2,029,544 |  | 1,916,909 |  |

Align-Alytics UK Ltd (Registered number: 08178097)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | DEBTORS - continued

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due after more than one year:

| Amounts recoverable on contract | 26,600 |  | 28,200 |  |

| Aggregate amounts | 2,056,144 |  | 1,945,109 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 15,097 |  | 13,605 |  |

| Trade creditors | 79,916 |  | 86,397 |  |

| Amounts owed to group undertakings | 70,734 |  | 54,405 |  |

| Taxation and social security | 105,792 |  | 70,882 |  |

| Other creditors | 728,236 |  | 867,814 |  |

999,775 |  | 1,093,103 |  |

| Loans (unsecured)

| Creditors include an unsecured bank debt of £10,521 (2024-£10,114) repayable by instalments within one year.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | - |  | 10,000 |  |

| Loans (unsecured)

| Creditors falling due after one year include an unsecured bank loan of £Nil repayable by instalments. (2024 - £10,000). Interest is chargeable at 2.5% on this loan.

8. | 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.

Align-Alytics UK Ltd (Registered number: 08178097)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | RELATED PARTY DISCLOSURES - continued

| At the year end, the company owed the directors S Whant £74,181, P Mossiman £365,314 (2024: S Whant £74,181, P Mossiman £390,814)

| During the year the company entered into the following transactions with related parties:

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Correlaction Holdings UK Limited - Sales |  | 263,768 |  | 230,504 |  |

| Correlaction Holdings UK Limited - Management fees |  | (24,000 | ) | (20,000 | ) |

| At the end of the year the balance owed by/(owed to) inter-companies were: |  |  |

| Correlaction BV |  | 181,892 |  | 36,874 |  |

| Correlaction Holdings UK Limited |  | (70,734 | ) | (54,405 | ) |

9. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Align-Alytics Holdings Limited, a company incorporated in the UK.

10. | EXCEPTIONAL ITEM

| In 2025 the exceptional item related to the release of the Covid salaries that are no longer payable and amounted to £132,296.

| In the prior year the exceptional item related to the reversal of directors remuneration that were not paid including Employers NI contributions brought forward from previous years (2024: £388,314).