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REGISTERED NUMBER: 11642323 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| HARDWARIO LTD |

HARDWARIO LTD (REGISTERED NUMBER: 11642323)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

HARDWARIO LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | P Hubner

| A M Fuhrmann

| M Zavrelova

| REGISTERED OFFICE: | 10 John Street

| London

| WC1N 2EB

| REGISTERED NUMBER: | 11642323 (England and Wales)

| ACCOUNTANTS: | Oury Clark Chartered Accountants

| Herschel House

| 58 Herschel Street

| Slough

| Berkshire

| SL1 1PG

HARDWARIO LTD (REGISTERED NUMBER: 11642323)

BALANCE SHEET

31 OCTOBER 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 22,959 |  | 4,488 |  |

Cash at bank | 4,169 |  | 1,049 |  |

27,128 |  | 5,537 |  |

CREDITORS

Amounts falling due within one year | 5 | 5,514 |  | 28,366 |  |

NET CURRENT ASSETS/(LIABILITIES) | 21,614 |  | (22,829 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,614 |  | (22,829 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | 35,504 |  | 2,000 |  |

NET LIABILITIES | (13,890 | ) | (24,829 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 310,100 |  | 310,100 |  |

Retained earnings | (323,990 | ) | (334,929 | ) |

SHAREHOLDERS' FUNDS | (13,890 | ) | (24,829 | ) |

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 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.

HARDWARIO LTD (REGISTERED NUMBER: 11642323)

BALANCE SHEET - continued

31 OCTOBER 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 22 April 2026 and were signed on its behalf by:

P Hubner - Director

HARDWARIO LTD (REGISTERED NUMBER: 11642323)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| HARDWARIO 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.

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 financial statements have been prepared on a going concern basis as HARDWARIO a.s., the Parent Company, will continue to support the Company as required for a minimum of 12 months and 1 day from signing of the Balance Sheet.

| 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 recognised based on a regular monthly fee for a fixed contract and direct sales from UK customers.

| 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.

| 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 NIL (2024 - NIL).

HARDWARIO LTD (REGISTERED NUMBER: 11642323)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 14,175 |  | 3,571 |  |

| Amounts owed by group undertakings | 8,784 |  | 459 |  |

| Other debtors | - |  | 458 |  |

22,959 |  | 4,488 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade creditors | 600 |  | - |  |

| Amounts owed to group undertakings | - |  | 26,116 |  |

| Taxation and social security | 1,564 |  | - |  |

| Other creditors & accruals | 3,350 |  | 2,250 |  |

5,514 |  | 28,366 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Amounts owed to group undertakings | 35,504 |  | 2,000 |  |

| During the 2023 financial year the company agreed a loan with the parent company, HARDWARIO a.s., amounting to £10,700. The amount is included in amounts owed to group undertakings and was originally due to be repaid on 31 December 2023 with an interest rate of 2% per annum.Their maturity was extended by three years with repayment now due on 31 December 2026.

| During the prior financial year the company agreed a loan with the parent company, HARDWARIO a.s., amounting to £4,000. The amount is included in amounts owed to group undertakings and was originally due to be repaid on 31 December 2024 with an interest rate of 2% per annum.Their maturity was extended by two years with repayment now due on 31 December 2026.

| During the prior financial year the company agreed a loan with the parent company, HARDWARIO a.s., amounting to £2,000. The amount is included in amounts owed to group undertakings and was originally due to be repaid on 31 December 2025 with an interest rate of 2% per annum.Their maturity was extended by one year with repayment now due on 31 December 2026.

| During the financial year the company agreed a loan with the parent company, HARDWARIO a.s., amounting to £2,000. The amount is included in amounts owed to group undertakings and was originally due to be repaid on 31 December 2025 with an interest rate of 2% per annum.Their maturity was extended by one year with repayment now due on 31 December 2026.

| During the financial year the company agreed a loan with the parent company, HARDWARIO a.s., amounting to £5,000. The amount is included in amounts owed to group undertakings and is to be repaid on 31 December 2026 with an interest rate of 2% per annum.

HARDWARIO LTD (REGISTERED NUMBER: 11642323)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 310,100 | Ordinary | £1 | 310,100 |  | 310,100 |  |

| Issued shares carry full and equal rights to participate in voting in all circumstances and in dividends and in capital distributions, whether on a winding up or otherwise. The shares are not redeemable.

8. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party. HARDWARIO a.s. is the ultimate parent company, a company incorporated in the Czech Republic.

| The registered office address of HARDWARIO a.s. is U Jezu 525/4, 460 01 Liberec, Czech Republic.

| HARDWARIO a.s. prepares consolidated financial statements. Copies of the consolidated financial statements are publicly available from the registered office of the parent company.