In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Platform97 Ltd for the period ended 31 July 2025 as set out on pages titled Income Statement and Statement of Financial Position and the related Notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Platform97 Ltd, as a body, in accordance with the terms of our engagement letter dated 01 January 2025.

Our work has been undertaken solely to prepare for your approval the accounts of Platform97 Ltd and state those matters that we have agreed to state to the Board of Directors of Platform97 Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Platform97 Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Platform97 Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Platform97 Ltd .

You consider that Platform97 Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Platform97 Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.