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REGISTERED NUMBER: 11545041 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| PROTECHT LIMITED |

PROTECHT LIMITED (REGISTERED NUMBER: 11545041)

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 |

PROTECHT LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | A D Marcus

| E Ocko

| Ms A K Misso

| J M Phillips

| REGISTERED OFFICE: | 10 John Street

| London

| WC1N 2EB

| REGISTERED NUMBER: | 11545041 (England and Wales)

| AUDITORS: | Oury Clark Chartered Accountants

| Statutory Auditors

| Herschel House

| 58 Herschel Street

| Slough

| Berkshire

| SL1 1PG

PROTECHT LIMITED (REGISTERED NUMBER: 11545041)

BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 29,672 |  |

Tangible assets | 5 | 39,905 |  | 29,257 |  |

39,905 |  | 58,929 |  |

CURRENT ASSETS

Debtors | 6 | 2,701,737 |  | 1,783,149 |  |

Cash at bank and in hand | 281,382 |  | 608,969 |  |

2,983,119 |  | 2,392,118 |  |

CREDITORS

Amounts falling due within one year | 7 | 3,642,668 |  | 3,156,669 |  |

NET CURRENT LIABILITIES | (659,549 | ) | (764,551 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (619,644 | ) | (705,622 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | (619,744 | ) | (705,722 | ) |

SHAREHOLDERS' FUNDS | (619,644 | ) | (705,622 | ) |

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 22 February 2026 and were signed on its behalf by:

E Ocko - Director

PROTECHT LIMITED (REGISTERED NUMBER: 11545041)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Protecht 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 trading address of the company is 77 New Cavendish Street, The Harley Building, London, W1W 6XB.

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 accounts have been prepared on the going concern basis. The directors believe this is appropriate as they have received confirmation from Emerald HoldCo Pty Ltd, the ultimate parent company at the date of the directors approval, that it will provide adequate resources for the company to continue for a period of at least 12 months and a day from the date of the signing of the audit report attached to these 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 comprises the external implementation fee, the associated annual fees attached to the service and intercompany fee to achieve a margin as per the intercompany agreement.

| All externally generated turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

| The implementation fee is recognised on a milestone basis based on the work done. Annual fees are recognised over the life of the contract.

| Turnover generated via intercompany represents amounts charged to the company's parent company under an intercompany agreement, excluding value added tax. Turnover is recognised on an annual basis when the margin is finalised.

| Intangible assets

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

| Licenses are being amortised evenly over their estimated useful life of 30 months.

| Tangible fixed assets

| Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

| Computer equipment: - 25% on cost

| Fixtures and fittings: - 10% on cost

PROTECHT LIMITED (REGISTERED NUMBER: 11545041)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 15 ) .

PROTECHT LIMITED (REGISTERED NUMBER: 11545041)

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

| and 30 June 2025 | 198,388 |  |

| AMORTISATION

| At 1 July 2024 | 168,716 |  |

| Charge for year | 29,672 |  |

| At 30 June 2025 | 198,388 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 29,672 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 52,948 |  |

| Additions | 24,905 |  |

| At 30 June 2025 | 77,853 |  |

| DEPRECIATION

| At 1 July 2024 | 23,691 |  |

| Charge for year | 14,257 |  |

| At 30 June 2025 | 37,948 |  |

| NET BOOK VALUE

| At 30 June 2025 | 39,905 |  |

| At 30 June 2024 | 29,257 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 2,009,048 |  | 1,372,296 |  |

| Amounts owed by group undertakings | 369,340 |  | 20,040 |  |

| Other debtors | 323,349 |  | 390,813 |  |

2,701,737 |  | 1,783,149 |  |

PROTECHT LIMITED (REGISTERED NUMBER: 11545041)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 6 |  | - |  |

| Trade creditors | 35,020 |  | 22,095 |  |

| Amounts owed to group undertakings | 3,207 |  | 189,838 |  |

| Taxation and social security | 166,267 |  | 159,293 |  |

| Other creditors & accruals | 3,438,168 |  | 2,785,443 |  |

3,642,668 |  | 3,156,669 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Within one year | 153,209 |  | 93,240 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Rachel Lockwood (Senior Statutory Auditor)

| for and on behalf of Oury Clark Chartered Accountants

| We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

| "Use of our report

| This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed."

11. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.

PROTECHT LIMITED (REGISTERED NUMBER: 11545041)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

12. | ULTIMATE PARENT COMPANY

| At the start of the financial year, the ultimate parent company of Protecht Limited was Protecht Group Holdings Pty Ltd, a company incorporated in Australia. The registered office was 299 Elizabeth Street, Sydney, NSW 2000. Protecht Group Holdings Pty Ltd was the largest and only group company to prepare consolidated financial statements, which were not publicly available.

| During the year, the ultimate parent company changed. At the date of the directors’ approval of these financial statements, the Company’s ultimate parent is Emerald HoldCo Pty Ltd, a company incorporated in Australia. The registered address of Emerald HoldCo Pty Ltd is Level 1, 140 Bundall Road, Bundall, QLD 4217.

13. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme for its employees. Employer contributions charged to the profit and loss account during the year amounted to £97,583 (2024: £67,812). At the balance sheet date, £5,633 (2024: £4,405) of pension contributions were outstanding and included within creditors.