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Registration number: 03200150

Vorax Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 December 2025

Vorax Limited

Contents

Company Information | 1
Director's Report | 2
Abridged Statement of Financial Position | 3 to 4
Statement of Changes in Equity | 5
Notes to the Unaudited Abridged Financial Statements | 6 to 8

Vorax Limited

Company Information

Director | Sarah Lynn Hulme

Company secretary | Thornton Secretarial Services Limited

Registered office | 12 Bridewell Place 3rd Floor East unit London EC4V 6AP

Vorax Limited

Director's Report for the Year Ended 31 December 2025

The report and the abridged financial statements for the year ended 31 December 2025.

Director of the company

The director who held office during the year was as follows:

Sarah Lynn Hulme

Principal activity

The principal activity of the company is that of investment holding.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 26 August 2026

......................................... Thornton Secretarial Services Limited Company secretary

Vorax Limited

(Registration number: 03200150)
Abridged Statement of Financial Position as at 31 December 2025

| Note | 2025 € | 2024 €
Fixed assets |  |  |
Investments | 4 | 5,006 | 5,006
Current assets |  |  |
Debtors | 5 | 2,136 | 4,011
Cash at bank and in hand |  | 1,875 | -
|  | 4,011 | 4,011
Creditors: Amounts falling due within one year |  | (12,779) | (12,200)
Net current liabilities |  | (8,768) | (8,189)
Total assets less current liabilities |  | (3,762) | (3,183)
Accruals and deferred income |  | - | (579)
Net liabilities |  | (3,762) | (3,762)
Capital and reserves |  |  |
Called up share capital |  | 2,476 | 2,476
Retained earnings |  | (6,238) | (6,238)
Shareholders' deficit |  | (3,762) | (3,762)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 26 August 2026

Vorax Limited

(Registration number: 03200150)
Abridged Statement of Financial Position as at 31 December 2025

......................................... Sarah Lynn Hulme Director

Vorax Limited

Statement of Changes in Equity for the Year Ended 31 December 2025

| Share capital € | Retained earnings € | Total €
At 1 January 2025 | 2,476 | (6,238) | (3,762)
At 31 December 2025 | 2,476 | (6,238) | (3,762)

| Share capital € | Retained earnings € | Total €
At 1 January 2024 | 2,476 | (5,659) | (3,183)
Loss for the year | - | (579) | (579)
At 31 December 2024 | 2,476 | (6,238) | (3,762)

Vorax Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Bridewell Place
3rd Floor
East unit
London
EC4V 6AP

These financial statements were authorised for issue by the director on 26 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts..

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Vorax Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Vorax Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4 | Investments

| Total €
Cost or valuation
At 1 January 2025 | 5,006
Provision
Carrying amount
At 31 December 2025 | 5,006
At 31 December 2024 | 5,006

| 2025 € | 2024 €

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
ASI Sp.oz.o | Poland | Ordinary | 43% | 43%

Subsidiary undertakings
ASI Sp.oz.o The principal activity of ASI Sp.oz.o is general trading company.

5 | Debtors

Debtors includes €Nil (2024 - €Nil) due after more than one year.