The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

iDiscovery Solutions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is c/o Womble Bond Dickinson (UK) LLP, 4 More London Riverside, London, SE1 2AU.

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The Company made a loss of £1,471 (2024: profit of £256,193) and had net assets at the balance sheet date of £307,843 (2024: £309,314) including an amount due to the parent company of £173,460. The parent company has confirmed that they will not seek repayment of the amount due until such time as the company can do so without compromising its ability to meet is liabilities as they fall due, and will continue to provide financial support, to enable the Company to continue to trade and meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements. The parent company is forecasted to generate cash and profits in the foreseeable future and the directors have no reason to believe that the parent company will be unable to provide the support.

Having made enquiries, and based on the forecasts produced and financial position of the parent company, the directors have concluded that there is a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of the audit report of these financial statements. As such, the accounts have been prepared on a going concern basis.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, and other short-term liquid investments with original maturities of three months or less.

Basic financial instruments are measured at cost. The company has no other financial instruments or basic financial instruments measured at fair value.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Capital Contribution

Capital introduced by the parent company, sole shareholder, with no issuance of shares and is not required to be repaid is accounted for as capital and reserves. The amounts are classified in other reserves.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation

The estimates and assumptions which have a significant risk of causing material adjustments to the carrying amount of assets and liabilities are as follows.

Impairment of trade debtors

Trade debtors are recognised at amount expected to be received. Best estimate is assessed on recoverability of these trade debtors at reporting date. Trade debtors that are considered not recoverable are impaired. The assessment of recoverability can only be made with information best available to management at the time of reporting.

The average monthly number of persons (including directors) employed by the company during the year was:

The company has losses of £528,922 (2024: £528,084) that are available to carry forward against future trading profits. A deferred tax asset of £131,201 (2024: £132,021) has not been recognised due to the uncertainty of future profits arising.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company has a licence agreement for office premises, committing to monthly payments of £34,770 for the next ten months. This is an ongoing service arrangement with a three month termination notice. Additional the company will pay £3,250 as service fee.

The group has taken advantage of the exemption in FRS 102 Section 33.1A from the requirement to disclose transactions with group companies on the grounds that it is wholly owned and consolidated financial statements are prepared by the ultimate parent company.

The company is a wholly owned subsidiary of Intelligent Discovery Solutions Inc., a company incorporated in the US. The ultimate controlling party is D Regard II by way of his ownership of the parent company.

The registered address of Intelligent Discovery Solutions Inc is 3000 K Street NW, Suite 330, Washington DC 20007.