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REGISTERED NUMBER: 15189363 (England and Wales)

Group Strategic Report, Report of the Directors and

Consolidated Financial Statements for the Year Ended 30 September 2025

for

Aretiico Group Plc

Aretiico Group Plc (Registered number: 15189363)

Contents of the Consolidated Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Group Strategic Report | 2 |

Report of the Directors | 6 |

Report of the Independent Auditors | 8 |

Consolidated Income Statement | 12 |

Consolidated Other Comprehensive Income | 13 |

Consolidated Balance Sheet | 14 |

Company Balance Sheet | 15 |

Consolidated Statement of Changes in Equity | 16 |

Company Statement of Changes in Equity | 17 |

Consolidated Cash Flow Statement | 18 |

Notes to the Consolidated Cash Flow Statement | 19 |

Notes to the Consolidated Financial Statements | 20 |

Aretiico Group Plc

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr R A Parris

| Mrs J K Parris

| SECRETARY: | Mr E Sutcliffe

| REGISTERED OFFICE: | Riverbank House

| 2 Swan Lane

| London

| EC4R 3TT

| REGISTERED NUMBER: | 15189363 (England and Wales)

| AUDITORS: | Beyond Profit

| Suite 3, St Loyes House

| 20 St Loyes Street

| Bedford

| Bedfordshire

| MK40 1ZL

Aretiico Group Plc (Registered number: 15189363)

Group Strategic Report

for the Year Ended 30 September 2025

The directors present their strategic report of the company and the group for the year ended 30 September 2025.

Aretiico Group Plc (Registered number: 15189363)

Group Strategic Report

for the Year Ended 30 September 2025

STRATEGIC REVIEW

Chairman’s Perspective:

Over the past several years the importance of digital trust infrastructure has moved steadily up the agenda for governments, enterprises and technology providers alike. As organisations increasingly rely on interconnected digital systems, the resilience and integrity of those systems depends on the cryptographic infrastructure that underpins them.

Certificate authorities, digital identity systems and secure signing frameworks form part of the foundation on which secure digital economies operate. In recent years the governance and resilience of that infrastructure has come under greater scrutiny, particularly in the context of cyber security, digital sovereignty and the protection of critical national infrastructure.

Over time a relatively small number of organisations have come to operate the certificate authority and cryptographic trust systems on which much of the internet relies. Governments and infrastructure operators have increasingly begun to reassess how such critical components of the digital ecosystem are governed and where they are operated.

In the Board’s view this creates an opportunity for new trust platforms that are designed from the outset to meet modern expectations of security, transparency and operational resilience.

The past year has therefore been focused less on commercial expansion and more on establishing the technical and operational foundations required for such infrastructure to operate credibly and securely.

Principal Activity:

Aretiico Group Plc is the holding company of the Aretiico group, whose principal operating subsidiary is Aretiico Ltd.

The Group’s activities centre on the development of cryptographic trust services and certificate authority systems. These systems support a wide range of secure digital processes including encrypted communications, software integrity verification, secure authentication and machine-to-machine identity.

The Aretiico platform is being developed as a secure public key infrastructure environment capable of supporting certificate authority services and associated trust services.

Financial Performance:

The Group’s financial performance during the period reflects its current stage of development, with the majority of expenditure directed towards the continued development of the Aretiico platform and associated infrastructure.

For the year ended 30 September 2024, Aretiico Ltd reported turnover of approximately £2.34 million and profit after tax of approximately £253,000. These revenues were primarily derived from development and consulting services associated with the ongoing development of the platform.

During the subsequent period the Group continued to invest in the technical development of the platform, operational governance frameworks and the infrastructure required to support certificate authority operations. Cash balances at 29 September 2025 were approximately £1.77 million.

The Board considers the Group’s financial position to be consistent with its strategy of investing in the development of the platform while maintaining prudent financial management and liquidity.

Key Performance Indicators:

The Board monitors a number of financial and operational indicators to assess the Group’s progress.

Aretiico Group Plc (Registered number: 15189363)

Group Strategic Report

for the Year Ended 30 September 2025

Financial indicators include revenue generated from development and consulting activities, operating expenditure associated with platform development and the Group’s overall cash position.

Operational indicators include progress against the Project Aretiico development roadmap, completion of assurance milestones such as WebTrust audit readiness, and the establishment of operational infrastructure required to support certificate authority services.

During the period the Board placed particular emphasis on the successful completion of WebTrust assurance preparation, the continued development of the "CA in a Box" deployment architecture and the establishment of infrastructure capabilities in both the United Kingdom and the United States.

Platform Development:

Development during the year continued under the wider Project Aretiico roadmap, which the Board views as a long-term programme to establish a technically credible and operationally robust certificate authority platform.

Work continued across several areas of the platform including development of the core public key infrastructure environment, certificate lifecycle management systems, operational monitoring frameworks and platform components supporting digital signing and trust services.

A particular focus during the year was the continued development of the "CA in a Box" deployment model. This architecture is intended to allow the Aretiico platform to be deployed within controlled infrastructure environments that meet the operational and security requirements of organisations seeking sovereign or dedicated trust infrastructure.

Alongside the software platform work, the Group invested considerable effort in establishing the operational infrastructure required to support certificate authority services.

Certificate authority operations require carefully controlled operational environments supported by governance processes and monitoring systems. During the year the Group continued to build out infrastructure capabilities in both the United Kingdom and the United States, reflecting the international nature of the trust services ecosystem.

WebTrust Assurance:

An important milestone during the year was the completion of work associated with the WebTrust assurance programme.

WebTrust is the principal independent assurance framework used internationally by certificate authorities. It provides verification that operational, security and governance controls surrounding certificate issuance meet recognised industry standards.

Achieving WebTrust assurance requires both technical and organisational maturity. Preparation for the audit required the Group to formalise operational procedures, implement monitoring controls and document governance frameworks supporting the operation of trust services.

ETSI Accreditation:

Alongside the WebTrust programme the Group commenced preparatory work towards achieving ETSI trust services accreditation.

ETSI standards underpin the regulatory framework for electronic trust services across Europe and other jurisdictions adopting similar regulatory models. Work undertaken during the period involved aligning operational processes with recognised trust service standards and developing governance frameworks capable of supporting regulated trust services.

Aretiico Group Plc (Registered number: 15189363)

Group Strategic Report

for the Year Ended 30 September 2025

Technology and Standards Environment:

The operation of public key infrastructure and certificate authority services is shaped by internationally recognised technical and governance frameworks.

Browser root programmes, industry standards bodies and independent assurance providers together form the governance structure that determines how trust infrastructure is operated and maintained.

The governance frameworks associated with major browser root programmes place particular emphasis on transparency, incident reporting and the consistent application of certificate policy. The Board has therefore sought to ensure that the architecture and operational procedures of the platform are designed with these expectations in mind from the outset.

Operational Discipline and Trust:

Operating certificate authority systems requires more than technical capability. It also requires disciplined operational processes, governance frameworks and a culture that prioritises reliability and transparency.

Particular attention has been given to the governance of certificate lifecycle processes, including issuance controls, monitoring and revocation procedures. In the Board’s view the credibility of any certificate authority ultimately rests on the discipline with which these processes are operated.

Risk Management:

The Group maintains a formal risk register which is reviewed on a quarterly basis. At the most recent review the register contained 109 identified risks covering operational, technical and commercial areas.

The principal categories include technology risk associated with cryptographic systems, regulatory risk arising from evolving trust service standards, cyber security risks inherent in security infrastructure, market adoption risk and operational risks associated with secure infrastructure environments.

Future Outlook:

The Group remains in a development phase as the Aretiico platform continues to mature. The Board’s focus is therefore on continuing to build the technical and operational foundations required for the platform to operate as a credible trust infrastructure environment.

The Board expects the role of certificate authorities and related trust services to become increasingly important as machine identity, software supply chain integrity and secure device authentication continue to expand across digital infrastructure.

ON BEHALF OF THE BOARD:

Mr R A Parris - Director

19 March 2026

Aretiico Group Plc (Registered number: 15189363)

Report of the Directors

for the Year Ended 30 September 2025

The directors present their report with the financial statements of the company and the group for the year ended 30 September 2025.

DIVIDENDS

No dividends will be distributed for the year ended 30 September 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

Mr R A Parris

Mrs J K Parris

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

Aretiico Group Plc (Registered number: 15189363)

Report of the Directors

for the Year Ended 30 September 2025

AUDITORS

The auditors, Beyond|Profit, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr R A Parris - Director

19 March 2026

Report of the Independent Auditors to the Members of

Aretiico Group Plc

Opinion

We have audited the financial statements of Aretiico Group Plc (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 September 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 30 September 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Report of the Independent Auditors to the Members of

Aretiico Group Plc

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page six, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

Aretiico Group Plc

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the group's or the parent company's financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the group's or the parent company's internal control.

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group's or the parent company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the group or the parent company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation (ie. gives a true and fair view).

Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the group as a basis for forming an opinion on the group financial statements. We are responsible for the direction, supervision and review of the audit work performed for the purposes of the group audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Report of the Independent Auditors to the Members of

Aretiico Group Plc

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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.

Christopher Martin (Senior Statutory Auditor)

for and on behalf of Beyond Profit

Suite 3, St Loyes House

20 St Loyes Street

Bedford

Bedfordshire

MK40 1ZL

19 March 2026

Aretiico Group Plc (Registered number: 15189363)

Consolidated Income Statement

for the Year Ended 30 September 2025

| Period

| 5.10.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

TURNOVER | 2,362,623 |  | 2,342,500 |  |

Cost of sales | 934,054 |  | 707,917 |  |

GROSS PROFIT | 1,428,569 |  | 1,634,583 |  |

Administrative expenses | 1,332,443 |  | 1,348,176 |  |

96,126 |  | 286,407 |  |

Other operating income | 150 |  | 29,692 |  |

OPERATING PROFIT | 4 | 96,276 |  | 316,099 |  |

Interest receivable and similar income | 26,350 |  | 20,852 |  |

PROFIT BEFORE TAXATION | 122,626 |  | 336,951 |  |

Tax on profit | 5 | 31,901 |  | 83,578 |  |

PROFIT FOR THE FINANCIAL YEAR | 90,725 |  | 253,373 |  |

Profit attributable to:

Owners of the parent | 90,725 |  | 253,373 |  |

Aretiico Group Plc (Registered number: 15189363)

Consolidated Other Comprehensive Income

for the Year Ended 30 September 2025

| Period

| 5.10.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 90,725 |  | 253,373 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 90,725 |  | 253,373 |  |

Total comprehensive income attributable to:

Owners of the parent | 90,725 |  | 253,373 |  |

Aretiico Group Plc (Registered number: 15189363)

Consolidated Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 7 | 23,486 |  | 24,402 |  |

Investments | 8 | - |  | - |  |

23,486 |  | 24,402 |  |

CURRENT ASSETS

Debtors | 9 | 106,833 |  | 44,568 |  |

Cash at bank and in hand | 1,772,368 |  | 2,816,415 |  |

1,879,201 |  | 2,860,983 |  |

CREDITORS

Amounts falling due within one year | 10 | 1,201,269 |  | 2,274,692 |  |

NET CURRENT ASSETS | 677,932 |  | 586,291 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 701,418 |  | 610,693 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 50,000 |  | 50,000 |  |

Merger reserve | 12 | (49,900 | ) | (49,900 | ) |

Retained earnings | 12 | 701,318 |  | 610,593 |  |

SHAREHOLDERS' FUNDS | 701,418 |  | 610,693 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

Mr R A Parris - Director

Aretiico Group Plc (Registered number: 15189363)

Company Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 7 | - |  | - |  |

Investments | 8 | 50,000 |  | 50,000 |  |

50,000 |  | 50,000 |  |

CURRENT ASSETS

Cash at bank | 100,715 |  | - |  |

CREDITORS

Amounts falling due within one year | 10 | 111,700 |  | - |  |

NET CURRENT LIABILITIES | (10,985 | ) | - |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 39,015 |  | 50,000 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 50,000 |  | 50,000 |  |

Retained earnings | 12 | (10,985 | ) | - |  |

SHAREHOLDERS' FUNDS | 39,015 |  | 50,000 |  |

Company's loss for the financial year | (10,985 | ) | - |  |

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

Mr R A Parris - Director

Aretiico Group Plc (Registered number: 15189363)

Consolidated Statement of Changes in Equity

for the Year Ended 30 September 2025

| Called up |

| share |  | Retained |  | Merger |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 5 October 2023 | - |  | 357,220 |  | - |  | 357,220 |  |

Changes in equity

Issue of share capital | 50,000 |  | - |  | - |  | 50,000 |  |

Total comprehensive income | - |  | 253,373 |  | (49,900 | ) | 203,473 |  |

Balance at 30 September 2024 | 50,000 |  | 610,593 |  | (49,900 | ) | 610,693 |  |

Changes in equity

Total comprehensive income | - |  | 90,725 |  | - |  | 90,725 |  |

Balance at 30 September 2025 | 50,000 |  | 701,318 |  | (49,900 | ) | 701,418 |  |

Aretiico Group Plc (Registered number: 15189363)

Company Statement of Changes in Equity

for the Year Ended 30 September 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Changes in equity

Issue of share capital | 50,000 |  | - |  | 50,000 |  |

Balance at 30 September 2024 | 50,000 |  | - |  | 50,000 |  |

Changes in equity

Total comprehensive income | - |  | (10,985 | ) | (10,985 | ) |

Balance at 30 September 2025 | 50,000 |  | (10,985 | ) | 39,015 |  |

Aretiico Group Plc (Registered number: 15189363)

Consolidated Cash Flow Statement

for the Year Ended 30 September 2025

| Period

| 5.10.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | (980,530 | ) | 2,807,685 |  |

Tax paid | (83,578 | ) | - |  |

Net cash from operating activities | (1,064,108 | ) | 2,807,685 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (6,913 | ) | (12,746 | ) |

Purchase of fixed asset investments | - |  | (50,000 | ) |

Interest received | 26,350 |  | 20,852 |  |

Net cash from investing activities | 19,437 |  | (41,894 | ) |

Cash flows from financing activities

Amount introduced by directors | 624 |  | 624 |  |

Share issue | - |  | 50,000 |  |

Net cash from financing activities | 624 |  | 50,624 |  |

(Decrease)/increase in cash and cash equivalents | (1,044,047 | ) | 2,816,415 |  |

Cash and cash equivalents at beginning of year | 2 | 2,816,415 |  | - |  |

Cash and cash equivalents at end of year | 2 | 1,772,368 |  | 2,816,415 |  |

Aretiico Group Plc (Registered number: 15189363)

Notes to the Consolidated Cash Flow Statement

for the Year Ended 30 September 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| Period

| 5.10.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Profit before taxation | 122,626 |  | 336,951 |  |

| Depreciation charges | 7,829 |  | 8,134 |  |

| Cash movement from prior year | - |  | (49,900 | ) |

| Finance income | (26,350 | ) | (20,852 | ) |

104,105 |  | 274,333 |  |

| (Increase)/decrease in trade and other debtors | (62,265 | ) | 179,642 |  |

| (Decrease)/increase in trade and other creditors | (1,022,370 | ) | 2,353,710 |  |

| Cash generated from operations | (980,530 | ) | 2,807,685 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 September 2025

| 30.9.25 |  | 1.10.24

£ | £ |

| Cash and cash equivalents | 1,772,368 |  | 2,816,415 |  |

| Period ended 30 September 2024

| 30.9.24 |  | 5.10.23

£ | £ |

| Cash and cash equivalents | 2,816,415 |  | - |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.10.24 | Cash flow | At 30.9.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 2,816,415 |  | (1,044,047 | ) | 1,772,368 |  |

2,816,415 |  | (1,044,047 | ) | 1,772,368 |  |

| Total | 2,816,415 |  | (1,044,047 | ) | 1,772,368 |  |

Aretiico Group Plc (Registered number: 15189363)

Notes to the Consolidated Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Aretiico Group Plc is a public 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Basis of consolidation

| The consolidated accounts include the results of Aretiico Ltd from 5 October 2023.

| Merger accounting has been applied under FRS 102 s19.27-19.30 as the combination was a group reconstruction qualifying for merger relief under CA 2006 s612.

| Under merger accounting, the assets and liabilities of the subsidiary are consolidated at book value and no goodwill arises.

| Turnover

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

| Revenue from the rendering of IT consulting and staffing services under fixed-price contracts is recognised by reference to the stage of completion of the contract at the reporting date. The stage of completion is determined by reference to the proportion of contract activity performed at the reporting date relative to total expected contract activity, having regard to the work performed, time elapsed, and contract milestones delivered. Where the outcome of a contract cannot be estimated reliably, revenue is recognised only to the extent of costs incurred that are expected to be recoverable.

| Where invoiced amounts exceed revenue recognised based on the stage of completion, the excess is included in creditors as deferred income. Where revenue recognised exceeds amounts invoiced, the excess is included in debtors as accrued income.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| The company owns 100% of Aretiico Ltd, which was acquired via a share-for-share exchange.

Aretiico Group Plc (Registered number: 15189363)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| Pension costs and other post-retirement benefits

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

| Going concern

| The directors have assessed going concern for a minimum of 12 months from the anticipated signing date; and the directors consider it appropriate to prepare the accounts on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

| Period

| 5.10.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Wages and salaries | 927,407 |  | 592,404 |  |

| Social security costs | 113,345 |  | 69,131 |  |

| Other pension costs | 19,380 |  | 13,698 |  |

1,060,132 |  | 675,233 |  |

| The average number of employees during the year was as follows:

| Period

| 5.10.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

| Senior Officers | 3 |  | 2 |  |

| Developers | 3 |  | 1 |  |

| Engineers | 3 |  | 3 |  |

| Sales and Marketing | 1 |  | 1 |  |

10 |  | 7 |  |

Aretiico Group Plc (Registered number: 15189363)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

3. | EMPLOYEES AND DIRECTORS - continued

| Period

| 5.10.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Directors' remuneration | - |  | - |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| Period

| 5.10.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Depreciation - owned assets | 7,829 |  | 8,134 |  |

| Auditors' remuneration | 9,300 |  | - |  |

| Foreign exchange differences | 6,818 |  | (29,692 | ) |

5. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| Period

| 5.10.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Current tax:

| UK corporation tax | 31,901 |  | 83,578 |  |

| Tax on profit | 31,901 |  | 83,578 |  |

6. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

Aretiico Group Plc (Registered number: 15189363)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

7. | TANGIBLE FIXED ASSETS

| Group

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 837 |  | 38,296 |  | 39,133 |  |

| Additions | - |  | 6,913 |  | 6,913 |  |

| At 30 September 2025 | 837 |  | 45,209 |  | 46,046 |  |

| DEPRECIATION

| At 1 October 2024 | 366 |  | 14,365 |  | 14,731 |  |

| Charge for year | 118 |  | 7,711 |  | 7,829 |  |

| At 30 September 2025 | 484 |  | 22,076 |  | 22,560 |  |

| NET BOOK VALUE

| At 30 September 2025 | 353 |  | 23,133 |  | 23,486 |  |

| At 30 September 2024 | 471 |  | 23,931 |  | 24,402 |  |

8. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 50,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 50,000 |  |

| At 30 September 2024 | 50,000 |  |

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

| Group |

| 30.9.25 |  | 30.9.24 |

£ | £ |

| Trade debtors | 58,873 |  | - |  |

| VAT | 29,986 |  | - |  |

| Prepayments and accrued income | 17,974 |  | 44,568 |  |

106,833 |  | 44,568 |  |

Aretiico Group Plc (Registered number: 15189363)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

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

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Trade creditors | 25,179 |  | 390 |  | - |  | - |  |

| Amounts owed to group undertakings | - |  | - |  | 103,700 |  | - |  |

| Tax | 31,901 |  | 83,578 |  | - |  | - |  |

| Social security and other taxes | 36,274 |  | 46,874 |  | - |  | - |  |

| VAT | - |  | 463,589 |  | - |  | - |  |

| Other creditors | 136,264 |  | 77,234 |  | - |  | - |  |

| Directors' current accounts | 3,156 |  | 2,532 |  | - |  | - |  |

| Accruals and deferred income | 968,495 |  | 1,600,495 |  | 8,000 |  | - |  |

1,201,269 |  | 2,274,692 |  | 111,700 |  | - |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 50,000 | Ordinary | 1.00 | 50,000 |  | 50,000 |  |

| On 5 October 2023, the company was incorporated with one £1 share. On 27 October 2023, the company issued 49,999 additional shares in exchange for the entire issued share capital of Aretiico Ltd.

12. | RESERVES

| Group

| Retained |  | Merger |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 October 2024 | 610,593 |  | (49,900 | ) | 560,693 |  |

| Profit for the year | 90,725 |  | 90,725 |  |

| At 30 September 2025 | 701,318 |  | (49,900 | ) | 651,418 |  |

| Company

| Retained

| earnings

£ |

| Deficit for the year | (10,985 | ) |

| At 30 September 2025 | (10,985 | ) |

Aretiico Group Plc (Registered number: 15189363)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

12. | RESERVES - continued

| The merger reserve of £49,900 arose on the group reconstruction on 27 October 2023 and represents the difference between the cost of investment (£50,000) and the nominal value of A Ltd share capital acquired (£100). The merger reserve is not distributable

13. | RELATED PARTY DISCLOSURES

| Other related parties |

| Mr R Parris and Mrs J Parris are directors and shareholders of Aretiico Ltd. Their directors loan account balances totalled £3,156 as at 30 September 2025 (£2024: £2,532), with gross flows of £656,100 and a maximum balance reached of £648,716 during the 12 month period.

| A loan of £103,700 made by Aretiico Ltd to Aretiico Group PLC was outstanding at the year end. The loan is interest free and repayable on demand.

| Parris Group Ltd is a company controlled by Mr R Parris. Revenue amounting to £1,728,000 (73%) was for services provided during the year. A balance of £43,153 remained outstanding as at the year end.

| A loan of £130,015 made by Parris Group Ltd to Aretiico Ltd was outstanding at the year end. The loan is interest free and repayable on demand.

| Aretiico Inc is a US entity under common control. Under the agency arrangement in place, amounts totalling £546,005 were paid in full during the year.