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 December 2024 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
25 September 2026

And signed on behalf of the board by:
Name: Mario Gesuè
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 Section 1A (Small Entities) of Financial Reporting Standard 102

  Intangible fixed assets amortisation policy

  Intangible fixed assets are included at cost less accumulated amortisation and any impairment. The Konfido platform is under development and not yet available for use and is therefore not amortised. Amortisation will be charged on a straight-line basis over its estimated useful life from the date it is brought into use. The asset is reviewed for impairment at each reporting date.

  Other accounting policies

  Basis of preparation The accounts have been prepared under the historical cost convention. Accounting period The company changed its accounting reference date from 30 November to 31 December. These financial statements therefore cover the 13-month period from 1 December 2024 to 31 December 2025. The comparative amounts cover the year ended 30 November 2024 and are therefore not entirely comparable. Going concern At 31 December 2025 the company had net current liabilities of £138,400. The company's principal creditor has confirmed that it will not seek repayment of amounts due until the company has sufficient resources to do so. On this basis the directors consider it appropriate to prepare the accounts on a going concern basis. Presentation currency The accounts are presented in £ sterling. Research and development Expenditure on research is written off in the period in which it is incurred. Development expenditure is capitalised when the criteria in Section 18 of FRS 102 are met.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	13 months to 31 December 2025	2024
  Average number of employees during the period	0	0