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REGISTERED NUMBER: 06174001 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

INDUS NET TECHNOLOGIES PRIVATE LIMITED

INDUS NET TECHNOLOGIES PRIVATE LIMITED (REGISTERED NUMBER: 06174001) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Report of the Accountants | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| INDUS NET TECHNOLOGIES PRIVATE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| Directors: | Mr R P Rungta

| Mr A Rungta

| Secretary: | Mr A Rungta

| Registered office: | 1st Floor

| 3 More London Place

| London

| SE1 2RE

| Registered number: | 06174001 (England and Wales)

| Accountants: | Nyman Linden, a division of JSA Services

| 4th Floor, Radius House

| 51 Clarendon Road

| Watford

| Hertfordshire

| WD17 1HP

| INDUS NET TECHNOLOGIES PRIVATE LIMITED |

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

INDUS NET TECHNOLOGIES PRIVATE 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 31 March 2026 set out on pages two to five 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.

Nyman Linden, a division of JSA Services

4th Floor, Radius House

51 Clarendon Road

Watford

Hertfordshire

WD17 1HP

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

INDUS NET TECHNOLOGIES PRIVATE LIMITED (REGISTERED NUMBER: 06174001) |

BALANCE SHEET

31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

Current assets

Debtors | 5 | 10,903 |  | 11,970 |  |

Investments | 6 | 132,441 |  | 116,325 |  |

Cash at bank | 42,029 |  | 26,027 |  |

185,373 |  | 154,322 |  |

Creditors

Amounts falling due within one year | 7 | 5,747 |  | 8,377 |  |

Net current assets | 179,626 |  | 145,945 |  |

Total assets less current liabilities | 179,626 |  | 145,945 |  |

Provisions for liabilities | 8,110 |  | 4,081 |  |

Net assets | 171,516 |  | 141,864 |  |

Capital and reserves

Called up share capital | 8 | 200 |  | 200 |  |

Fair value reserve | 24,331 |  | 12,244 |  |

Retained earnings | 146,985 |  | 129,420 |  |

Shareholders' funds | 171,516 |  | 141,864 |  |

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 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.

INDUS NET TECHNOLOGIES PRIVATE LIMITED (REGISTERED NUMBER: 06174001) |

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 Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Mr A Rungta - Director

INDUS NET TECHNOLOGIES PRIVATE LIMITED (REGISTERED NUMBER: 06174001) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | Statutory information

| Indus Net Technologies Private 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.

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

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

| Investments

| Investment is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

4. | Employees and directors

| The average number of employees during the year was 2 (2025 - 2 ) .

5. | Debtors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Trade debtors | 10,903 |  | 3,677 |  |

| Tax | - |  | 8,293 |  |

10,903 |  | 11,970 |  |

6. | Current asset investments

2026 | 2025 |

£ | £ |

| Listed investments | 132,441 |  | 116,325 |  |

| Market value of listed investments at 31 March 2026 - £ 132,441 (2025 - £ 116,325 ).

INDUS NET TECHNOLOGIES PRIVATE LIMITED (REGISTERED NUMBER: 06174001) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | Creditors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Trade creditors | - |  | 1,928 |  |

| Corporation Tax | 4,267 |  | - |  |

| VAT | 1,379 |  | 6,348 |  |

| Other Creditors | 101 |  | 101 |  |

5,747 |  | 8,377 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |

9. | Directors' advances, credits and guarantees

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026 | 2025 |

£ | £ |

| Mr A Rungta

| Balance outstanding at start of year | - |  | (3,760 | ) |

| Amounts advanced | - |  | 3,760 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

10. | Ultimate controlling party

| The ultimate controlling party is Indus Net Technologies Pte Ltd.