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REGISTERED NUMBER: 01268107 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

TRANSAC INTERNATIONAL HOLDING LTD

TRANSAC INTERNATIONAL HOLDING LTD (REGISTERED NUMBER: 01268107)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

TRANSAC INTERNATIONAL HOLDING LTD

Company Information

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | P S Troniseck

| REGISTERED OFFICE: | 73 Park Lane

| Croydon

| CR0 1JG

| REGISTERED NUMBER: | 01268107 (England and Wales)

| ACCOUNTANTS: | Owadally & King

| Chartered Certified Accountants

| 73 Park Lane

| Croydon

| Surrey

| CR0 1JG

TRANSAC INTERNATIONAL HOLDING LTD (REGISTERED NUMBER: 01268107)

Balance Sheet

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,894 |  | 5,191 |  |

Investments | 5 | 606,062 |  | 606,062 |  |

609,956 |  | 611,253 |  |

CURRENT ASSETS

Debtors | 6 | 6,498 |  | 7,001 |  |

Investments | 7 | 12,692 |  | 12,692 |  |

Cash at bank | 1,838 |  | 1,312 |  |

21,028 |  | 21,005 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,898,958 |  | 1,854,144 |  |

NET CURRENT LIABILITIES | (1,877,930 | ) | (1,833,139 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,267,974 | ) | (1,221,886 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 60 |  | 60 |  |

Capital redemption reserve | 10 | 40 |  | 40 |  |

Retained earnings | 10 | (1,268,074 | ) | (1,221,986 | ) |

SHAREHOLDERS' FUNDS | (1,267,974 | ) | (1,221,886 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

TRANSAC INTERNATIONAL HOLDING LTD (REGISTERED NUMBER: 01268107)

Balance Sheet - continued

31 MARCH 2026

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 7 July 2026 and were signed by:

P S Troniseck - Director

TRANSAC INTERNATIONAL HOLDING LTD (REGISTERED NUMBER: 01268107)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Transac International Holding 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.

| Turnover

| Turnover represents net invoiced value of contracts, excluding value added tax, for long term contracts and contracts for on-going services, turnover is recognised by reference to the stage of completion and when a right to consideration exists.

| Tangible fixed assets

| Fixed assets are stated at cost less accumulated deprecation and accumulated impairment losses.

| Depreciation on the fixed assets (including computer equipment, fixtures and fittings and motor vehicles) is charged to profit and loss so as to write off their value, over their estimated useful lives of at a rate of 25% using the reducing balance method.

| At each balance sheet date, the Company reviews the carrying amounts of its fixed assets to determine whether there is any indication that any of these items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of an asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

| Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

| 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.

TRANSAC INTERNATIONAL HOLDING LTD (REGISTERED NUMBER: 01268107)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Going concern

| The company has a negative balance sheet and cash flow pressures, creating a material uncertainty over going concern. The directors have reviewed forecasts and expect upcoming projects to generate sufficient cash to meet obligations. Despite the uncertainty, the directors consider the going concern basis appropriate, and no adjustments have been made.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - 1 ).

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 |

| and 31 March 2026 | 885 |  | 21,518 |  | 23,235 |  | 53,792 |  | 99,430 |  |

| DEPRECIATION

| At 1 April 2025 | 788 |  | 20,651 |  | 20,909 |  | 51,891 |  | 94,239 |  |

| Charge for year | 24 |  | 217 |  | 581 |  | 475 |  | 1,297 |  |

| At 31 March 2026 | 812 |  | 20,868 |  | 21,490 |  | 52,366 |  | 95,536 |  |

| NET BOOK VALUE

| At 31 March 2026 | 73 |  | 650 |  | 1,745 |  | 1,426 |  | 3,894 |  |

| At 31 March 2025 | 97 |  | 867 |  | 2,326 |  | 1,901 |  | 5,191 |  |

TRANSAC INTERNATIONAL HOLDING LTD (REGISTERED NUMBER: 01268107)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 1,686,611 |  |

| PROVISIONS

| At 1 April 2025

| and 31 March 2026 | 1,080,549 |  |

| NET BOOK VALUE

| At 31 March 2026 | 606,062 |  |

| At 31 March 2025 | 606,062 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 1,800 |  | 1,800 |  |

| VAT | 4,698 |  | 5,201 |  |

6,498 |  | 7,001 |  |

7. | CURRENT ASSET INVESTMENTS

2026 | 2025 |

£ | £ |

| Investment in participating interests | 12,692 |  | 12,692 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 232,354 |  | 235,354 |  |

| Amounts owed to group undertakings | 1,556,609 |  | 1,557,609 |  |

| Social security and other taxes | (13,446 | ) | (13,446 | ) |

| Other creditors | 6,730 |  | 6,730 |  |

| Directors' current accounts | 114,211 |  | 65,397 |  |

| Accruals and deferred income | 2,500 |  | 2,500 |  |

1,898,958 |  | 1,854,144 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 60 | Ordinary Shares | 1 | 60 |  | 60 |  |

TRANSAC INTERNATIONAL HOLDING LTD (REGISTERED NUMBER: 01268107)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2026

10. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 April 2025 | (1,221,986 | ) | 40 |  | (1,221,946 | ) |

| Deficit for the year | (46,088 | ) | (46,088 | ) |

| At 31 March 2026 | (1,268,074 | ) | 40 |  | (1,268,034 | ) |

11. | RELATED PARTY DISCLOSURES

| At the year end, the company owed £1,558,609 (2025 - £1,557,609) to its subsidiary, Transac International Ltd.

| The company's key management personnel are considered to be the directors.

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is P S Troniseck.