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REGISTERED NUMBER: 10310340 (England and Wales)















EOS PRECIOUS METALS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025





EOS PRECIOUS METALS LIMITED (REGISTERED NUMBER: 10310340)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025










Page

Balance sheet 1

Notes to the financial statements 2


EOS PRECIOUS METALS LIMITED (REGISTERED NUMBER: 10310340)

BALANCE SHEET
31 DECEMBER 2025

2025 2024
Notes $    $   
CURRENT ASSETS
Debtors 5 124,924 10
Cash at bank - 137,629
124,924 137,639
CREDITORS
Amounts falling due within one year 6 7,425 13,751
NET CURRENT ASSETS 117,499 123,888
TOTAL ASSETS LESS CURRENT LIABILITIES 117,499 123,888

CAPITAL AND RESERVES
Called up share capital 240 240
Share premium 3,516,155 3,516,155
Retained earnings (3,398,896 ) (3,392,507 )
117,499 123,888

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 director acknowledges his 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.

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2026 and were signed by:




M O Oswin - Director


The notes form part of these financial statements

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EOS PRECIOUS METALS LIMITED (REGISTERED NUMBER: 10310340)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025


1. STATUTORY INFORMATION

EOS Precious Metals Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10310340

Registered office: Millhouse
32-38 East Street
Rochford
Essex
SS4 1DB

The presentation currency of the financial statements is the US Dollar ($).


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.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A
These financial statements for the year ended 31 December 2025 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with IFRS, the date of transition to FRS 102 Section 1A is 1 January 2024.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


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EOS PRECIOUS METALS LIMITED (REGISTERED NUMBER: 10310340)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


2. ACCOUNTING POLICIES - continued
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 1 (2024 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
$   
COST
At 1 January 2025
and 31 December 2025 2,500,000
AMORTISATION
At 1 January 2025
and 31 December 2025 2,500,000
NET BOOK VALUE
At 31 December 2025 -
At 31 December 2024 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
$    $   
Other debtors 124,924 10

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EOS PRECIOUS METALS LIMITED (REGISTERED NUMBER: 10310340)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
$    $   
Trade creditors 3,795 2,537
Taxation and social security - 8,084
Other creditors 3,630 3,130
7,425 13,751

7. FIRST TIME ADOPTION

These financial statements are the first the company have prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

The company previously prepared its financial statements in accordance with International Financial Reporting Standards as adopted for use in the European Union and under the historical cost convention.

The Company has applied Section 35, Transition to this FRS, in preparing these financial statements, the transition from IFRS to FRS102 has not resulted in any changes to accounting polices applied by the company or any adjustments to the amounts previously reported.

There are no differences between the amounts reported under the previous financial reporting framework and those reported in accordance with FRS102.

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