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REGISTERED NUMBER: NI630993 (Northern Ireland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| BROLIS PHOTONICS SOLUTIONS LTD |

BROLIS PHOTONICS SOLUTIONS LTD (REGISTERED NUMBER: NI630993)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

BROLIS PHOTONICS SOLUTIONS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | D Vizbaras

| Ms L Jukneviciute

| REGISTERED OFFICE: | Unit A4

| The Innovation Suite Ash Building

| Willowbank Business Park

| Larne

| Co. Antrim

| BT40 2SF

| REGISTERED NUMBER: | NI630993 (Northern Ireland)

| AUDITORS: | Baker Tilly Mooney Moore

| Statutory Auditors

| 17 Clarendon Road

| Belfast

| BT1 3BG

BROLIS PHOTONICS SOLUTIONS LTD (REGISTERED NUMBER: NI630993)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,344 |  | 6,270 |  |

CURRENT ASSETS

Stocks | 778 |  | 778 |  |

Debtors | 5 | 1,612 |  | 23,620 |  |

Cash at bank | 13,301 |  | 10,057 |  |

15,691 |  | 34,455 |  |

CREDITORS

Amounts falling due within one year | 6 | 16,784 |  | 54,602 |  |

NET CURRENT LIABILITIES | (1,093 | ) | (20,147 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,251 |  | (13,877 | ) |

PROVISIONS FOR LIABILITIES | 1,586 |  | 1,787 |  |

NET ASSETS/(LIABILITIES) | 3,665 |  | (15,664 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 3,565 |  | (15,764 | ) |

SHAREHOLDERS' FUNDS | 3,665 |  | (15,664 | ) |

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.

BROLIS PHOTONICS SOLUTIONS LTD (REGISTERED NUMBER: NI630993)

BALANCE SHEET - continued

31 DECEMBER 2025

The financial statements were authorised for issue by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

D Vizbaras - Director

BROLIS PHOTONICS SOLUTIONS LTD (REGISTERED NUMBER: NI630993)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Brolis Photonics Solutions Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

| Going Concern

| The directors believe that the Company's financial statements should be prepared on a going concern basis on the grounds that the current and future sources of funding or support will be more than adequate for the Company's needs. In the event that additional funds were needed to support the Company, subject to the project being commercial on a long-term basis, the directors would seek to procure and are confident that they would be able to secure any necessary funding from the parent companies. They have considered a period of twelve months from the date of approval of the annual financial statements considering all reasonable fluctuations in the forecast assumptions and currently forecast that the Company is a commercial on a long term basis.

| Significant judgements and estimates

| In preparing these financial statements the directors have made the following judgements in:

| The determination of whether there are indicators of impairment of the company's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and business in general.

| The directors also consider the depreciation rates and useful lives on an annual basis to ensure there is sufficient evidence to support these and that the estimates remain reasonable.

| Turnover

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

| Tangible fixed assets

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

| Short leasehold | - | 20% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures, fittings & equipment | - | 20% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

BROLIS PHOTONICS SOLUTIONS LTD (REGISTERED NUMBER: NI630993)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| All financial instruments of the company are considered to meet the definition of basic financial instruments.

| - Short term debtors and creditors

| Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

| - Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank and in hand.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

BROLIS PHOTONICS SOLUTIONS LTD (REGISTERED NUMBER: NI630993)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 14,805 |  | 33,248 |  | 48,053 |  |

| Additions | - |  | 1,444 |  | 1,444 |  |

| At 31 December 2025 | 14,805 |  | 34,692 |  | 49,497 |  |

| DEPRECIATION

| At 1 January 2025 | 14,805 |  | 26,978 |  | 41,783 |  |

| Charge for year | - |  | 1,370 |  | 1,370 |  |

| At 31 December 2025 | 14,805 |  | 28,348 |  | 43,153 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 6,344 |  | 6,344 |  |

| At 31 December 2024 | - |  | 6,270 |  | 6,270 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | - |  | 15,910 |  |

| Prepayments and accrued income | 1,612 |  | 7,710 |  |

1,612 |  | 23,620 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 21 |  | 4,311 |  |

| Amounts owed to group undertakings | - |  | 38,497 |  |

| Taxation and social security | 10,431 |  | 6,158 |  |

| Other creditors | 6,332 |  | 5,636 |  |

16,784 |  | 54,602 |  |

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

| The Report of the Auditors was unqualified.

| Eimear Brown (Senior Statutory Auditor)

| for and on behalf of Baker Tilly Mooney Moore

8. | RELATED PARTY DISCLOSURES

| 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.

BROLIS PHOTONICS SOLUTIONS LTD (REGISTERED NUMBER: NI630993)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its parent company Brolis Defence Group UAB.