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REGISTERED NUMBER: 03964434 (England and Wales)

| ROUSE IP LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

ROUSE IP LIMITED (REGISTERED NUMBER: 03964434)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 5 |

ROUSE IP LIMITED

COMPANY INFORMATION

for the year ended 31 October 2025

| DIRECTOR: | J D Newman

| SECRETARY: | J D Newman

| REGISTERED OFFICE: | 6th Floor

| 1-6 Lombard Street

| London

| EC3V 9AA

| REGISTERED NUMBER: | 03964434 (England and Wales)

| ACCOUNTANTS: | Bessler Hendrie LLP

| Chartered Accountants

| Ashbourne House

| The Guildway

| Old Portsmouth Road

| Guildford

| Surrey

| GU3 1LR

ROUSE IP LIMITED (REGISTERED NUMBER: 03964434)

BALANCE SHEET

31 October 2025

2025 | 2024 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 5 | 1,066 |  | 20,472 |  |

Cash at bank | 17,635 |  | 3,149 |  |

18,701 |  | 23,621 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,835,945 | ) | (1,802,799 | ) |

NET CURRENT LIABILITIES | (1,817,244 | ) | (1,779,178 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,817,244 | ) | (1,779,178 | ) |

CAPITAL AND RESERVES

Called up share capital | 500 |  | 500 |  |

Retained earnings | (1,817,744 | ) | (1,779,678 | ) |

SHAREHOLDERS' FUNDS | (1,817,244 | ) | (1,779,178 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 March 2026 and were signed by:

J D Newman - Director

ROUSE IP LIMITED (REGISTERED NUMBER: 03964434)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 October 2025

1. | STATUTORY INFORMATION

| Rouse IP 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. | 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

| Unless indicated otherwise in the accounting policies below, the financial statements have been prepared under the historical cost convention.

| The financial statements have been prepared on a basis other than going concern as the directors have made the decision to wind-up the company. There have been no changes to the accounting policies as a result of this change in basis.

| Financial instruments

| Financial instruments are classified as basic or non-basic following the conditions on FRS 102 Section 11. Basic financial instruments are initially measured at transaction price (including transaction cost) and subsequently recognised at amortised cost using the effective interest method. The company does not have any non-basic financial instruments.

| Current tax

| Current tax is the amount of corporation tax payable in respect of the taxable profit for the period or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences (including fair value adjustments) that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements.

| Deferred tax is measured at the average tax rates that are expected to apply in the periods in which timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Deferred tax is measured on a non-discounted basis.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that, on the basis of all evidence, it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing difference can be deducted.

ROUSE IP LIMITED (REGISTERED NUMBER: 03964434)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 October 2025

3. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange at the accounting date. Transactions in foreign currencies are recorded at the rate ruling at the start of the month in which they are incurred. All differences are taken to the profit or loss account.

4. | EMPLOYEES AND DIRECTORS

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

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

2025 | 2024 |

| £ | £

| Other debtors | 1,066 |  | 20,472 |  |

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

2025 | 2024 |

| £ | £

| Other creditors | 1,835,945 |  | 1,802,799 |  |

7. | RELATED PARTY DISCLOSURES

| At the year end the company had the following balances with members of the Rouse International Limited Group which has common key management personnel with Rouse IP Limited. No interest is charged on these amounts.

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Included within other debtors |  | 1,017 |  |  | 1,017 |  |

| Included within other creditors |  | 1,703,026 |  |  | 1,669,223 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ROUSE IP 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 Rouse IP Limited for the year ended 31 October 2025 which comprise the Profit and Loss Account, Balance Sheet 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 Rouse IP Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rouse IP Limited and state those matters that we have agreed to state to the director of Rouse IP 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 Rouse IP Limited and its director for our work or for this report.

It is your duty to ensure that Rouse IP 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 loss of Rouse IP Limited. You consider that Rouse IP 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 Rouse IP 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.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Director, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ROUSE IP LIMITED

17 March 2026