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REGISTERED NUMBER: 09764486 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| APAISER LIMITED |

APAISER LIMITED (REGISTERED NUMBER: 09764486)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

APAISER LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | B A Try

| G Johnson

| REGISTERED OFFICE: | 10 John Street

| London

| WC1N 2EB

| REGISTERED NUMBER: | 09764486 (England and Wales)

| ACCOUNTANTS: | Oury Clark Chartered Accountants

| Herschel House

| 58 Herschel Street

| Slough

| Berkshire

| SL1 1PG

APAISER LIMITED (REGISTERED NUMBER: 09764486)

BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 295,658 |  | 244,112 |  |

CURRENT ASSETS

Debtors | 5 | 113,202 |  | 23,769 |  |

Cash at bank | 1,080 |  | 6,845 |  |

114,282 |  | 30,614 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,361,537 |  | 1,126,386 |  |

NET CURRENT LIABILITIES | (1,247,255 | ) | (1,095,772 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (951,597 | ) | (851,660 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | 25,697 |  | 31,990 |  |

NET LIABILITIES | (977,294 | ) | (883,650 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 10,000 |  | 10,000 |  |

Retained earnings | (987,294 | ) | (893,650 | ) |

SHAREHOLDERS' FUNDS | (977,294 | ) | (883,650 | ) |

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 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.

APAISER LIMITED (REGISTERED NUMBER: 09764486)

BALANCE SHEET - continued

30 JUNE 2025

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 4 February 2026 and were signed on its behalf by:

G Johnson - Director

APAISER LIMITED (REGISTERED NUMBER: 09764486)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Apaiser 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.

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.

| The company relies on the ongoing support of the parent company, such support being pledged for a period of at least 12 months and 1 day from the date the financial statements are signed. Accordingly they continue to adopt the going concern basis in preparing the financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Turnover is recognised upon delivery, once the company has transferred to the buyer the significant risks and rewards of the ownership of goods.

| 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. Amortisation of the asset begins when the related asset is brought into use. Amortisation is determined via their expected useful lives on the following bases:

| Development costs - 5 years

| 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.

APAISER LIMITED (REGISTERED NUMBER: 09764486)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Research and development

| Research and development tax credits are recognised when received.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Financial instruments

| Basic Financial Instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any Other Financial Instruments as covered by Section 12 of FRS102.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

APAISER LIMITED (REGISTERED NUMBER: 09764486)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 July 2024 | 412,036 |  |

| Additions | 133,898 |  |

| At 30 June 2025 | 545,934 |  |

| AMORTISATION

| At 1 July 2024 | 167,924 |  |

| Charge for year | 82,352 |  |

| At 30 June 2025 | 250,276 |  |

| NET BOOK VALUE

| At 30 June 2025 | 295,658 |  |

| At 30 June 2024 | 244,112 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts owed by group undertakings | 90,929 |  | 567 |  |

| Other debtors | 22,273 |  | 23,202 |  |

113,202 |  | 23,769 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 6,293 |  | 6,293 |  |

| Trade creditors | - |  | 9,005 |  |

| Amounts owed to group undertakings | 1,349,288 |  | 1,107,762 |  |

| Taxation and social security | 4,960 |  | 2,529 |  |

| Other creditors & accruals | 996 |  | 797 |  |

1,361,537 |  | 1,126,386 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | 25,697 |  | 31,990 |  |

APAISER LIMITED (REGISTERED NUMBER: 09764486)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 10,000 | Ordinary | £1 | 10,000 |  | 10,000 |  |

9. | ULTIMATE CONTROLLING PARTY

| Apaiser Group Pte Limited is the ultimate parent company.

| The directors believe that there is no individual controlling party.