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REGISTERED NUMBER: 09379772 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 29 NOVEMBER 2025 |

| FOR |

| GUARD GLOBAL LIMITED |

| GUARD GLOBAL LIMITED (REGISTERED NUMBER: 09379772) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 8 |

| GUARD GLOBAL LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 29 NOVEMBER 2025

| DIRECTORS: | J E Olcott

| Ms Y Miyazaki

| REGISTERED OFFICE: | 45 Queen Street

| Deal

| Kent

| CT14 6EY

| REGISTERED NUMBER: | 09379772 (England and Wales)

| ACCOUNTANTS: | Higson & Co (Deal) Ltd

| 45 Queen Street

| Deal

| Kent

| CT14 6EY

| GUARD GLOBAL LIMITED (REGISTERED NUMBER: 09379772) |

BALANCE SHEET

29 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 431 |  | 621 |  |

Investments | 5 | 787,560 |  | 787,560 |  |

787,991 |  | 788,181 |  |

CURRENT ASSETS

Debtors | 6 | 372,074 |  | 372,074 |  |

Cash at bank | 23,355 |  | 12,194 |  |

395,429 |  | 384,268 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,366,797 |  | 996,202 |  |

NET CURRENT LIABILITIES | (971,368 | ) | (611,934 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (183,377 | ) | 176,247 |  |

PROVISIONS FOR LIABILITIES | 8 | 149,150 |  | 149,150 |  |

NET (LIABILITIES)/ASSETS | (332,527 | ) | 27,097 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 635,850 |  | 635,850 |  |

Retained earnings | (968,477 | ) | (608,853 | ) |

SHAREHOLDERS' FUNDS | (332,527 | ) | 27,097 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 November 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.

| GUARD GLOBAL LIMITED (REGISTERED NUMBER: 09379772) |

BALANCE SHEET - continued

29 NOVEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

J E Olcott - Director

| GUARD GLOBAL LIMITED (REGISTERED NUMBER: 09379772) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Guard Global Limited 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 financial statements are presented in round pounds £ 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 as modified by the revaluation of certain assets.

| The financial statements have been prepared on a going concern basis as the company receives continued support from its parent company by way of an inter company loan.

| 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.

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2024 - 2 ) .

| GUARD GLOBAL LIMITED (REGISTERED NUMBER: 09379772) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 30 November 2024

| and 29 November 2025 | 2,240 |  | 2,743 |  | 4,983 |  |

| DEPRECIATION

| At 30 November 2024 | 1,733 |  | 2,629 |  | 4,362 |  |

| Charge for year | 76 |  | 114 |  | 190 |  |

| At 29 November 2025 | 1,809 |  | 2,743 |  | 4,552 |  |

| NET BOOK VALUE

| At 29 November 2025 | 431 |  | - |  | 431 |  |

| At 29 November 2024 | 507 |  | 114 |  | 621 |  |

5. | FIXED ASSET INVESTMENTS

| Interest |

| in joint |  | Other |

| venture |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 30 November 2024

| and 29 November 2025 | 2,560 |  | 785,000 |  | 787,560 |  |

| NET BOOK VALUE

| At 29 November 2025 | 2,560 |  | 785,000 |  | 787,560 |  |

| At 29 November 2024 | 2,560 |  | 785,000 |  | 787,560 |  |

| Cost or valuation at 29 November 2025 is represented by:

| Interest |

| in joint |  | Other |

| venture |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2020 | - |  | 784,999 |  | 784,999 |  |

| Cost | 2,560 |  | 1 |  | 2,561 |  |

2,560 |  | 785,000 |  | 787,560 |  |

| Investments includes:

| Unlisted Investments

| A shareholding in Power Transitions Ltd, valued at £785,000.

| Investments in Joint Ventures

| A 51% shareholding in Guard Global Centre of Excellence Pvt Limited, based in India, recognised at cost of £2,560.

| GUARD GLOBAL LIMITED (REGISTERED NUMBER: 09379772) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 NOVEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 372,074 |  | 372,074 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 192 |  | - |  |

| Amounts owed to group undertakings | 650,155 |  | 642,330 |  |

| VAT | 57,669 |  | 59,428 |  |

| Directors' current accounts | 657,453 |  | 293,178 |  |

| Accrued expenses | 1,328 |  | 1,266 |  |

1,366,797 |  | 996,202 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 149,150 |  | 149,150 |  |

| Deferred |

| tax |

£ |

| Balance at 30 November 2024 | 149,150 |  |

| Balance at 29 November 2025 | 149,150 |  |

| The above is in regard of the fair value adjustment in respect of the Company Investments.

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 30 November 2024

| and 29 November 2025 | 635,850 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 29 November 2025 and 29 November 2024:

2025 | 2024 |

£ | £ |

| J E Olcott

| Balance outstanding at start of year | 293,179 |  | 195 |  |

| Amounts advanced | 370,067 |  | 292,984 |  |

| Amounts repaid | (5,793 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 657,453 |  | 293,179 |  |

| GUARD GLOBAL LIMITED (REGISTERED NUMBER: 09379772) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 NOVEMBER 2025

11. | RELATED PARTY DISCLOSURES

| Amounts owed to group undertakings represents a loan from Jomond Ltd.

| Balance at 1 December 2024: £642,330

| Amounts advanced in the year: £7,885

| Amounts repaid in the year: £60

| Balance at 30 November 2025: £650,155

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Jomond Limited.

13. | GOING CONCERN

| The directors have assessed that the company is a going concern, the director's will support the company using personal funds if necessary.

| GUARD GLOBAL LIMITED |

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

GUARD GLOBAL LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 29 November 2025 set out on pages one to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

Date: .............................................