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REGISTERED NUMBER: 09721037 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

Auriga Global Solution Limited

Auriga Global Solution Limited (Registered number: 09721037)

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 |

Auriga Global Solution Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mrs A Comes

| REGISTERED OFFICE: | c/o AccountsCo

| 47 Islington Park Street

| London

| N1 1QB

| REGISTERED NUMBER: | 09721037 (England and Wales)

| AUDITORS: | PG & E Professional Services Ltd

| Chartered Accountants & Statutory Auditor

| 47 Islington Park Street

| London

| N1 1QB

Auriga Global Solution Limited (Registered number: 09721037)

Balance Sheet

31 December 2025

31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | - |  | 587 |  |

CURRENT ASSETS

Debtors | 5 | 799,576 |  | 528,395 |  |

Prepayments and accrued income | 21,088 |  | 186,982 |  |

Cash at bank | 324,763 |  | 365,189 |  |

1,145,427 |  | 1,080,566 |  |

CREDITORS

Amounts falling due within one year | 6 | 175,162 |  | 461,585 |  |

NET CURRENT ASSETS | 970,265 |  | 618,981 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 970,265 |  | 619,568 |  |

PROVISIONS FOR LIABILITIES | (41,665 | ) | (25,671 | ) |

ACCRUALS AND DEFERRED INCOME | (714,921 | ) | (229,048 | ) |

NET ASSETS | 213,679 |  | 364,849 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,000 |  | 1,000 |  |

Retained earnings | 212,679 |  | 363,849 |  |

SHAREHOLDERS' FUNDS | 213,679 |  | 364,849 |  |

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 30 July 2026 and were signed by:

Mrs A Comes - Director

Auriga Global Solution Limited (Registered number: 09721037)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Auriga Global Solution 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.

| Related party exemption

| The company has taken advantage of the exemption in Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose transactions entered into with its parent company as it is wholly-owned. .

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the sale of services is recognised by reference to the stage of completion of the contract.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at 20% annual rate 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

Auriga Global Solution Limited (Registered number: 09721037)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 January 2025 | 882 |  |

| Disposals | (174 | ) |

| At 31 December 2025 | 708 |  |

| DEPRECIATION

| At 1 January 2025 | 295 |  |

| Charge for year | 413 |  |

| At 31 December 2025 | 708 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 587 |  |

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

31.12.25 | 31.12.24 |

| £ | £

| Trade debtors | 701,175 |  | 468,395 |  |

| Amounts owed by group undertakings | 60,000 |  | 60,000 |  |

| Other debtors | 38,401 |  | - |  |

799,576 |  | 528,395 |  |

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

31.12.25 | 31.12.24 |

| £ | £

| Trade creditors | 38 |  | 8,609 |  |

| Amounts owed to group undertakings | 27,348 |  | 327,057 |  |

| Social security and other taxes | 142,133 |  | 116,554 |  |

| Other creditors | 5,643 |  | 9,365 |  |

175,162 |  | 461,585 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 1,000 | Ordinary | 1 | 1,000 |  | 1,000 |  |

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

| The Report of the Auditors was unqualified.

| Mr Simon Edrich (Senior Statutory Auditor)

| for and on behalf of PG & E Professional Services Ltd

Auriga Global Solution Limited (Registered number: 09721037)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | CONTINGENT TAX LIABILITY

| The Company is involved in an ongoing tax matter, which may give rise to a contingent liability. No assessment has been issued as at the reporting date. Management considers that an adverse outcome is possible but not probable and, accordingly, no provision has been recognised in these financial statements.

10. | AUDITOR LIABILITY LIMITATION

| The company has limited the maximum aggregate amount of the Auditor's Liability to the company to not more than (1) the sum of 5 times the fees payable (excluding expenses and Value Added Tax) under the Engagement Letter referable to the financial year in question, or (2) £30,000 whichever is the lesser amount.

11. | ULTIMATE CONTROLLING ENTITY

| The ultimate parent undertaking and controlling entity is Auriga SPA, a company incorporated in Italy whose registered office is Via Selva, 101, Altamura (BA), 70022 Italy. Auriga SPA does not prepare consolidated financial statements.