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REGISTERED NUMBER: 08731690 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2025 |

| FOR |

| EQUBE TECHNOLOGY AND SOFTWARE (U.K.) |

| LIMITED |

EQUBE TECHNOLOGY AND SOFTWARE (U.K.)

LIMITED (REGISTERED NUMBER: 08731690)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

EQUBE TECHNOLOGY AND SOFTWARE (U.K.)

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2025

| DIRECTORS: | Mr A C Janko

| Mr R L Janko

| SECRETARY: | eQube Technology And Software Inc.

| REGISTERED OFFICE: | Fleming Court

| Leigh Road

| Eastleigh

| Southampton

| Hampshire

| SO50 9PD

| REGISTERED NUMBER: | 08731690 (England and Wales)

EQUBE TECHNOLOGY AND SOFTWARE (U.K.)

LIMITED (REGISTERED NUMBER: 08731690)

BALANCE SHEET

28 FEBRUARY 2025

| 2025 |  | 2024

| Notes | € | € |

CURRENT ASSETS

Debtors | 5 | 594,522 |  | 618,706 |  |

Cash at bank | 149,013 |  | 96,998 |  |

743,535 |  | 715,704 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,624,344 |  | 1,661,538 |  |

NET CURRENT LIABILITIES | (880,809 | ) | (945,834 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (880,809 | ) | (945,834 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 589 |  | 589 |  |

Retained earnings | (881,398 | ) | (946,423 | ) |

SHAREHOLDERS' FUNDS | (880,809 | ) | (945,834 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

Mr A C Janko - Director

EQUBE TECHNOLOGY AND SOFTWARE (U.K.)

LIMITED (REGISTERED NUMBER: 08731690)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| eQube Technology and Software (U.K.) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Euro (€).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Going concern

| The company relies upon the support of their group companies and fellow group subsidiary companies through the use of inter-group loans and other credit facilities. The amounts owing are repayable by demand. The group companies will not demand repayment if it would be financially detrimental to the company.

| Due to this ongoing support the directors believe that it is appropriate to prepare the financial statements on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future and the financial statements do not incorporate any adjustments that might be required should the going concern basis prove to be inappropriate.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Taxation

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

| 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 euros at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into euros at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

EQUBE TECHNOLOGY AND SOFTWARE (U.K.)

LIMITED (REGISTERED NUMBER: 08731690)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

3. | ACCOUNTING POLICIES - continued

| Operating lease agreements

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

€ | € |

| Trade debtors | 8,052 |  | 8,062 |  |

| Amounts owed by group undertakings | 586,240 |  | 610,418 |  |

| Other debtors | 230 |  | 226 |  |

594,522 |  | 618,706 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

€ | € |

| Payments on account | 1,909 |  | 1,955 |  |

| Trade creditors | 310 |  | 374 |  |

| Amounts owed to group undertakings | 1,618,035 |  | 1,656,959 |  |

| Other creditors | 4,090 |  | 2,250 |  |

1,624,344 |  | 1,661,538 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | € | € |

| 500 | Ordinary | £1 | 589 |  | 589 |  |

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.