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REGISTERED NUMBER: 05308266 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| LG Futures Limited |

| LG Futures Limited (Registered number: 05308266) |

Contents of the Financial Statements

for the year ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 7 |

| LG Futures Limited |

Company Information

for the year ended 30 June 2025

| DIRECTOR: | J P Ranasinghe

| SECRETARY: | J P Ranasinghe

| REGISTERED OFFICE: | St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| REGISTERED NUMBER: | 05308266 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| LG Futures Limited (Registered number: 05308266) |

Balance Sheet

30 June 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 5,425 |  | 9,625 |  |

Tangible assets | 5 | 6,696 |  | 7,327 |  |

12,121 |  | 16,952 |  |

CURRENT ASSETS

Debtors | 6 | 679,878 |  | 790,686 |  |

Cash at bank | 2,948,658 |  | 2,350,989 |  |

3,628,536 |  | 3,141,675 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,762,067 | ) | (1,758,074 | ) |

NET CURRENT ASSETS | 1,866,469 |  | 1,383,601 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,878,590 |  | 1,400,553 |  |

PROVISIONS FOR LIABILITIES | (1,674 | ) | (1,831 | ) |

NET ASSETS | 1,876,916 |  | 1,398,722 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 4 |  | 4 |  |

Other reserves | 14,249 |  | 4,912 |  |

Retained earnings | 1,862,663 |  | 1,393,806 |  |

SHAREHOLDERS' FUNDS | 1,876,916 |  | 1,398,722 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 November 2025 and were signed by:

J P Ranasinghe - Director

| LG Futures Limited (Registered number: 05308266) |

Notes to the Financial Statements

for the year ended 30 June 2025

1. | STATUTORY INFORMATION

| LG Futures 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 Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Significant judgements and estimates

| The company's employees have been granted share options by the company. In determining the charge to be recognised, an estimate must be made for the vesting period. At the date of granting management have estimated this vesting period as nine years and therefore the share based payment charge has been calculated with a vesting period on that basis. Also in determining the charge to be recognised, an estimate must be made on the present valuation of the shares. In determining this valuation management have made significant judgements including discounts for the risk of not meeting forecast, any management change, and any change in ownership, and the consequence of minority shareholding rights.

| Turnover

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

| When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date as accrued or deferred income. Stage of completion is measured by reference to a notable milestone.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Websites have been amortised evenly over their estimated useful life of four years.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for intended use.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Computer equipment - 12.5% on cost

| 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.

| LG Futures Limited (Registered number: 05308266) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Short term debtors and creditors

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement.

| Share capital

| Ordinary A shares are classed as equity.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand and cash held with banks.

| Share-based payments

| Equity-settled arrangements are measured at fair value (excluding the effect of non-market based vesting conditions) at the date of the grant by reference to the fair value of the equity instruments granted using the Black Scholes model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. The amount recognised as an expense is adjusted to reflect the actual number of shares or options that will vest. A corresponding adjustment is made to equity.

| Where equity-settled arrangements are modified, and are of benefit to the employee, the incremental fair value is recognised over the period from the date of modification to date of vesting. Where a modification is not beneficial to the employee there is no change to the charge for share-based payment. Settlements and cancellations are treated as an acceleration of vesting and the unvested amount is recognised immediately in the Income Statement.

| The Company has no cash-settled arrangements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

Other |

intangible |

assets |

| £

| COST

| At 1 July 2024

| and 30 June 2025 | 28,682 |  |

| AMORTISATION

| At 1 July 2024 | 19,057 |  |

| Charge for year | 4,200 |  |

| At 30 June 2025 | 23,257 |  |

| NET BOOK VALUE

| At 30 June 2025 | 5,425 |  |

| At 30 June 2024 | 9,625 |  |

| LG Futures Limited (Registered number: 05308266) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

5. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 July 2024 | 17,412 |  |

| Additions | 900 |  |

| At 30 June 2025 | 18,312 |  |

| DEPRECIATION

| At 1 July 2024 | 10,085 |  |

| Charge for year | 1,531 |  |

| At 30 June 2025 | 11,616 |  |

| NET BOOK VALUE

| At 30 June 2025 | 6,696 |  |

| At 30 June 2024 | 7,327 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 306,003 |  | 346,454 |  |

| Other debtors | 373,875 |  | 444,232 |  |

679,878 |  | 790,686 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 15,540 |  | 30,673 |  |

| Taxation and social security | 295,604 |  | 426,249 |  |

| Other creditors | 1,450,923 |  | 1,301,152 |  |

1,762,067 |  | 1,758,074 |  |

8. | SECURED DEBTS

| There is a fixed and floating charge in place which covers all property and undertaking of the company.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 420 | Ordinary A | 0.01 | 4 |  | 4 |  |

10. | OTHER FINANCIAL COMMITMENTS

| Total operating lease commitments which are not included in the balance sheet amount to £15,609 falling due within one year, and £6,504 falling due within 5 years.

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| Amounts advanced to directors attract interest at 2%, are unsecured and repayable on demand.

| LG Futures Limited (Registered number: 05308266) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

12. | SHARE-BASED PAYMENT TRANSACTIONS

| Certain employees participate in the Enterprise Management Incentives Scheme which provides additional remuneration for those employees who are key to the operations of the Company. The options are granted with a fixed exercise price, are exercisable on an Exit Event and expire ten years after the date of grant. Employees are not entitled to dividends until the shares are exercised.

| Vesting of the options is conditional upon the incidence of an Exit Event.

| A reconciliation of share option movements over the year to 30 June 2025 is shown below:

|  | Year ended 30 June 2025 |  |

|  | No. |  | Weighted average exercise price£ |  |

| Outstanding at 1 July 2024 |  | 139 |  | 0.01 |  |

| Granted |  | - |  | - |  |

| Forfeited |  | - |  | - |  |

| Exercised |  | - |  | - |  |

| Expired |  | - |  | - |  |

| Outstanding at 30 June 2025 |  | 139 |  | 0.01 |  |

| Exercisable at 30 June 2025 |  | 139 |  | 0.01 |  |

| The company is unable to directly measure the fair value of employee services received. Instead, the fair value of the share options granted during the year is determined using the Black-Scholes model. The model is internationally recognised as being appropriate to value employee share schemes similar to the key-employee scheme.

| The total charge for the year was £9,337. (2024: £4,912)

13. | EMPLOYEE OWNERSHIP TRUST

| LG Futures Limited is guarantor for loan notes issued on behalf of the trust known as "The LG Futures Employee Ownership Trust". There are loan notes issued at the year end that are authorised for the purpose of making payments against the deferred consideration.

14. | DIVIDENDS AND CONTRIBUTIONS TO EOT

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Contributions to EOT |  | 1,167,684 |  | 2,759,582 |  |

| Interim dividend paid on Ordinary A shares |  | - |  | - |  |

| Interim dividend paid on Ordinary B shares |  | - |  | - |  |

|  | 1,167,684 |  | 2,759,582 |  |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

LG Futures Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of LG Futures Limited for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of LG Futures Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of LG Futures Limited and state those matters that we have agreed to state to the director of LG Futures Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LG Futures Limited and its director for our work or for this report.

It is your duty to ensure that LG Futures Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of LG Futures Limited. You consider that LG Futures Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of LG Futures Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

5 November 2025