REGISTERED NUMBER: 10066999 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SORINT.LAB UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L Pedrazzini

REGISTERED OFFICE:

38 Craven Street

London

WC2N 5NG

REGISTERED NUMBER:

10066999 (England and Wales)

AUDITORS:

Belluzzo Audit Limited

Chartered Accountants and Statutory Auditors

38 Craven Street

London

WC2N 5NG

FIXED ASSETS

Tangible assets

4

79

884

CURRENT ASSETS

Debtors

5

117,731

122,026

Cash at bank

105,457

47,285

223,188

169,311

CREDITORS

Amounts falling due within one year

6

(1,965,597

)

(1,661,405

)

NET CURRENT LIABILITIES

(1,742,409

)

(1,492,094

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,742,330

)

(1,491,210

)

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

(1,747,330

)

(1,496,210

)

(1,742,330

)

(1,491,210

)

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 4 September 2026 and were signed by:

L Pedrazzini - Director

1.	STATUTORY INFORMATION

Sorint.LAB UK 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.

Turnover

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

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable on the goods and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity. The company's main activity can described as the sales of providing consultancy and services to accelerate digital transformation.

Tangible fixed assets

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

Plant & machinery 33.33% straight line

Financial instruments

Financial assets

The company's financial assets comprise basic financial instruments, being trade and other receivables, amounts owed by group undertakings, cash and bank balances.

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of no more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Trade, other receivable and amounts owed by group undertakings are measured at transaction price less any impairment. Any impairment loss is recognised in the Profit and Loss.

Financial assets are derecognised when contractual rights to the cash flows from the financial asset expires or are settled, or when substantially all the risks and rewards of ownership have been transferred.

Financial liabilities

The company's financial liabilities comprise of basic financial liabilities, including trade and other payables. These are initially recognised at transaction price.

Trade payables 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 payment is due within one year or less. If not, they are presented as non-current liabilities.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled, or expires.

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.

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.

Going concern

The company made a loss after taxation of £251,120 (2024: £349,772) and has net liabilities of £1,742,330 as at December 2025 (2024: £1,491,210). The financial statements have been prepared on the going concern basis. The company is reliant on its immediate parent company Sorint.Lab SpA for financial support.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

10,595

DEPRECIATION

At 1 January 2025

9,711

Charge for year

805

At 31 December 2025

10,516

NET BOOK VALUE

At 31 December 2025

79

At 31 December 2024

884

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,000

16,800

Amounts owed by group undertakings

108,409

90,184

Other debtors

8,322

15,042

117,731

122,026

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,113

1,134

Amounts owed to group undertakings

1,879,793

1,569,178

Taxation and social security

9,307

10,344

Other creditors

74,384

80,749

1,965,597

1,661,405

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

The Report of the Auditors was unqualified.

Francesco Andreozzi (Senior Statutory Auditor)

for and on behalf of Belluzzo Audit Limited

8.	RELATED PARTY DISCLOSURES

During the year, the company received goods and services from Sorint.Lab SpA for the amount of £19,813 (2024:£21,050) and recharged fee in relation to services provided for the amount of £170,038 (2024: £128,558).

During the year, the company recharged fees for services to Sorint Lab US for the amount of £47,062 (2024: £23,273).

During the year, the company received goods and services from Sorint.DIT Srl for the amount of £1,482

(nil in 2024) accrued at Year End.

The balance owed to Sorint.Lab SpA Italy at the end of the year amounted to £1,771,384 (2024: £1,569,177).

9.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is Sorint.lab S.p.A, a company registered in Italy.

The ultimate parent undertaking and the smallest and largest group to consolidate these financial statements is Sorint.lab S.p.A.

Copies of the Sorint.lab S.p.A consolidated financial statements can be obtained from the Company Secretary at Via Zanica 17, 24050 Grassobbio ( BG) Italy.

The ultimate controlling party is Ms Annalisa Cortellini, Ms Chiara Marilli and Ms Marta Marilli.(parent company's shareholders who jointly co-operate to control the company).