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REGISTERED NUMBER: 11718837 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Kooi Security United Kingdom Ltd |

Kooi Security United Kingdom Ltd (Registered number: 11718837)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Kooi Security United Kingdom Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mr P A Schollmann

| REGISTERED OFFICE: | 2nd Floor, Grove House

| 774-780 Wilmslow Road

| Didsbury

| Manchester

| Greater Manchester

| M20 2DR

| REGISTERED NUMBER: | 11718837 (England and Wales)

| AUDITORS: | Sterling Partners Limited

| Chartered Accountants

| Statutory Auditors

| 2nd Floor, Grove House

| 774-780 Wilmslow Road

| Didsbury

| Manchester

| Greater Manchester

| M20 2DR

Kooi Security United Kingdom Ltd (Registered number: 11718837)

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,575 |  | 3,218 |  |

CURRENT ASSETS

Debtors | 5 | 226,123 |  | 177,845 |  |

Cash at bank | 16,300 |  | 109,800 |  |

242,423 |  | 287,645 |  |

CREDITORS

Amounts falling due within one year | 6 | (76,415 | ) | (108,734 | ) |

NET CURRENT ASSETS | 166,008 |  | 178,911 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 168,583 |  | 182,129 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (93,061 | ) |

NET ASSETS | 168,583 |  | 89,068 |  |

CAPITAL AND RESERVES

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

Share premium | 109,754 |  | 109,754 |  |

Retained earnings | 58,729 |  | (20,786 | ) |

SHAREHOLDERS' FUNDS | 168,583 |  | 89,068 |  |

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 14 April 2026 and were signed by:

Mr P A Schollmann - Director

Kooi Security United Kingdom Ltd (Registered number: 11718837)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Kooi Security United Kingdom Ltd 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. The parent company is Kooi European Mobile Security Solutions B.V., Zonnedauw 10, 9202 PA, Drachten, The Netherlands.

| 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 represents the fair value of consideration received or receivable for the rental of surveillance equipment, installation, and maintenance contracts, excluding discounts, rebates, VAT and other sales taxes.

| Revenue from equipment rental is recognised on hiring during the period. Revenue from installation services is recognised upon completion and customer acceptance, evidence by a signed installation form. Maintenance and monitoring contracts revenue is recognised over the service period.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on reducing balance

| 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.

| Recharges

| Recharges represent costs incurred by one group entity on behalf of another and are recovered on an actual cost basis. Staff costs, including wages, are initially recorded in the group's wage cost and recharged to the benefiting entity, with no mark-up, ensuring accurate allocation of expenses across the Group

Kooi Security United Kingdom Ltd (Registered number: 11718837)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 7,285 |  |

| DEPRECIATION

| At 1 January 2025 | 4,067 |  |

| Charge for year | 643 |  |

| At 31 December 2025 | 4,710 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,575 |  |

| At 31 December 2024 | 3,218 |  |

5. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 157,520 |  | 154,538 |  |

| Other debtors | 6,129 |  | - |  |

| Deferred tax asset | 2,654 |  | 5,347 |  |

| Prepayment | 996 |  | 998 |  |

| Accrued income | 20,444 |  | 16,962 |  |

187,743 |  | 177,845 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 38,380 |  | - |  |

| Aggregate amounts | 226,123 |  | 177,845 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 6,113 |  | 17,640 |  |

| Tax | 23,812 |  | - |  |

| VAT | 16,807 |  | 39,611 |  |

| Accrued expenses | 29,683 |  | 51,483 |  |

76,415 |  | 108,734 |  |

Kooi Security United Kingdom Ltd (Registered number: 11718837)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | - |  | 93,061 |  |

8. | DEFERRED TAX

£ |

| Balance at 1 January 2025 | (5,347 | ) |

| Depreciation in excess of | 2,693 |  |

| capital allowances |

| Balance at 31 December 2025 | (2,654 | ) |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

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

| The Report of the Auditors was unqualified.

| Mir Seyed Mokhtassi (Senior Statutory Auditor)

| for and on behalf of Sterling Partners Limited

11. | PRIOR PERIOD ERRORS

| A prior period error has been identified in relation to the accounting treatment of a loan received from the parent company in 2019. An amount of £109,754, which should have been recognised as share premium, was incorrectly omitted from the financial statements.The error has been corrected by restating the comparative figures. As a result, the opening balances of share premium and amounts owed to group undertakings have been adjusted accordingly as at 1 January 2024.

| In addition to this, a period period has been identified in relation to the omission of the audit fee accrual in the 2024 financial statements. The error has been corrected by restating the comparative figures. As a result, the accrued expenses nominal and audit fee have been increased by £10,500. The reserves figure as at 31 December 2024 has also been restated.

Kooi Security United Kingdom Ltd (Registered number: 11718837)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

12. | TRANSITION TO FRS 102 1A

| Basis of transition

| These financial statements are the company's first prepared in accordance with Financial Reporting Standard 102 1A (FRS 102 1A). The previous financial statements were prepared in accordance with Financial Reporting Standard 105 (FRS 105).

| The date of transition to FRS 102 was 1 January 2024..

| In preparing these financial statements, the company has applied the requirements of Section 35 Transition to this FRS. The transition to FRS 102 has resulted in changes to accounting policies as compared to those used in preparing the financial statements under FRS 105.

| Summary of key changes in accounting policies

| The only material change in accounting policies on transition to FRS 102 is:

| Deferred taxation: Under FRS 105, the company did not recognise deferred tax. Under FRS 102, deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| We have adjusted the b/f reserves as at 1 January 2024 by increasing the balance to the value of £59,003.