Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
6 July 2026

And signed on behalf of the board by:
Name: Mr Stephen Berte
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Revenues The Company facilitates equity trades in the European market. Revenue is based on the intercompany transfer pricing agreement and the corresponding results of transfer pricing earned by the immediate Parent. All strategic and management decisions are made by the Parent or its affiliates. Therefore, the Company recognises revenue based on the results of the transfer pricing study, as a markup of expenses at the point in time of which the expenses are incurred.

  Other accounting policies

  (b) Administrative Expenses All operating expenses are included in the transfer pricing calculation for revenue and, therefore, are considered administrative expenses. (c) Basic Financial Instruments Financial instruments are recognised in the Company’s balance sheet when the Company becomes party to the contractual provisions of the instrument. The Company’s financial assets comprise cash, amounts due from affiliates, and other receivables. These are initially recorded at the transaction price and are subsequently measured at amortised cost less any impairments as appropriate. All receivables are classified as short term and do not include a financing component. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Financial liabilities, including creditors, are initially recognised at transaction price, and subsequently measured at amortised cost. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at the transaction price, and subsequently measured at amortised cost. There are no liabilities arising from financing activities. (d) Current Income Tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The Docusign Envelope ID: 6E0B1BD6-5F42-84E7-83D2-854B16F200E1 15 tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, by the reporting date, in the countries where the Company operated and generates taxable income. A provision is recognised for those matters for which the tax determination is uncertain but it is considered probable that there will be future outflow of funds to a tax authority. The provisions are measured at the best estimate of the amount expected to become payable. The assessment is based on the judgements of tax professionals within the Company supported by previous experience in respect to such activities and in certain cases based on specialised independent tax advice. The Company recognizes interest and penalties related to income tax matters as a component of income tax expense. (e) Cash and cash equivalents Cash and cash equivalents in the statement of financial position comprise cash at banks and on hand and short-term deposits with a maturity of 90 days or less. (f) 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. (g) Significant judgements and accounting estimates The preparation of the Company’s financial statements requires management to make judgements and estimates that affected certain balances at the end of the reporting period. Judgements and estimates are regularly evaluated based on historical experience, current circumstances and expectations of future events. In the process of applying the Company’s accounting policies, management has not made any estimates that it believes may have a significant risk of resulting in a material adjustment to the carrying amounts of assets or liabilities within the 2025 financial statements.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0