Pensight Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12172267

		30 June 2026		31 August 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,099		327

			1,099		327
CURRENT ASSETS
Debtors	5	480		150
Cash at bank and in hand		10,713		7,067

		11,193		7,217
Creditors: Amounts Falling Due Within One Year	6	(104,969 )		(5,240 )

NET CURRENT ASSETS (LIABILITIES)			(93,776 )		1,977

TOTAL ASSETS LESS CURRENT LIABILITIES			(92,677 )		2,304

NET (LIABILITIES)/ASSETS			(92,677 )		2,304

CAPITAL AND RESERVES
Called up share capital	7		100		100
Other reserves			2,594,315		2,490,117
Profit and Loss Account			(2,687,092 )		(2,487,913 )

SHAREHOLDERS' FUNDS			(92,677)		2,304

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Pensight Ltd

Balance Sheet (continued)

As At 30 June 2026

For the period ending 30 June 2026 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kazuya Yabu

Director

11 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pensight Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12172267 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Accounting Period & Comparative Information

The financial statements cover the 10-month period from 1 September 2025 to 30 June 2026. The accounting reference date was shortened from 31 August to 30 June in order to align the company’s reporting cycle with its parent entity.

As a result, the comparative amounts presented in these financial statements (which cover the 12-month year ended 31 August 2025) are not directly comparable with the current 10-month period.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

4 years straight line

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2025: 2)

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Pensight Ltd

Notes to the Financial Statements (continued)

For the Period 1 September 2025 to 30 June 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2025	6,984
Additions	1,465

As at 30 June 2026	8,449

Depreciation
As at 1 September 2025	6,657
Provided during the period	693

As at 30 June 2026	7,350

Net Book Value
As at 30 June 2026	1,099

As at 1 September 2025	327

5. Debtors

	30 June 2026	31 August 2025
	£	£
Due within one year
VAT	231	150
Other taxes and social security	249	-

	480	150

6. Creditors: Amounts Falling Due Within One Year

	30 June 2026	31 August 2025
	£	£
Other taxes and social security	-	2,227
Directors' loan accounts	-	3,013
Amounts owed to group undertakings	104,969	-

	104,969	5,240

Included within creditors falling due within one year is an amount of £104,969 (2025: £Nil) owed to Pensight Inc., the company's immediate parent undertaking. The balance is unsecured, interest-free, and repayable on demand.

7. Share Capital

	30 June 2026	31 August 2025
	£	£
Allotted, Called up and fully paid	100	100

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Pensight Ltd

Notes to the Financial Statements (continued)

For the Period 1 September 2025 to 30 June 2026

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2026
	£	£	£	£	£
Mr Titas Sokolovas	3,013	-	3,013	-	-

The above loan was unsecured, interest free and repaid in full before 30 June 2026

9. Ultimate Controlling Party

The immediate parent undertaking is Pensight Inc., a company incorporated in the United States of America, which holds 100% of the issued share capital of the company.

The ultimate parent undertaking and ultimate controlling party is MOSH Inc a company incorporated in Japan, which acquired Pensight Inc. on 14 November 2025.

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