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REGISTERED NUMBER: NI674384 (Northern Ireland)

| PERSPIC LTD |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| PERSPIC LTD (REGISTERED NUMBER: NI674384) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| PERSPIC LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | J M Maguire

| K Hargan

| G Coll

| REGISTERED OFFICE: | 59 Gargadis Road

| Trillick

| Co. Tyrone

| BT78 3NX

| REGISTERED NUMBER: | NI674384 (Northern Ireland)

| ACCOUNTANTS: | McAleer Jackson Ltd

| Chartered Accountants

| Church House

| 24 Dublin Road

| OMAGH

| Co. Tyrone

| BT78 1HE

| BANKERS: | Danske Bank

| 5-7 Market Street

| OMAGH

| Co. Tyrone

| BT78 1BN

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PERSPIC LTD

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.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet as at 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

McAleer Jackson Ltd

Chartered Accountants

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

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

| PERSPIC LTD (REGISTERED NUMBER: NI674384) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,490 |  | 7,215 |  |

CURRENT ASSETS

Debtors | 5 | 1,295 |  | 2,611 |  |

Cash at bank | 3,021 |  | 6,465 |  |

4,316 |  | 9,076 |  |

CREDITORS

Amounts falling due within one year | 6 | 3,682 |  | 7,042 |  |

NET CURRENT ASSETS | 634 |  | 2,034 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,124 |  | 9,249 |  |

PROVISIONS FOR LIABILITIES | 853 |  | 1,371 |  |

NET ASSETS | 4,271 |  | 7,878 |  |

CAPITAL AND RESERVES

Called up share capital | 400 |  | 400 |  |

Retained earnings | 3,871 |  | 7,478 |  |

SHAREHOLDERS' FUNDS | 4,271 |  | 7,878 |  |

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.

| PERSPIC LTD (REGISTERED NUMBER: NI674384) |

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 29 April 2026 and were signed on its behalf by:

J M Maguire - Director | G Coll - Director

K Hargan - Director

| PERSPIC LTD (REGISTERED NUMBER: NI674384) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Perspic 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.

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.

| The financial statements are prepared in sterling which is the functional currency of the company.

| Turnover

| Turnover represents the amount invoiced on contracts during the year.

| Tangible fixed assets

| Tangible fixed assets are stated at cost or valuation, net of depreciation and any provisions for impairment.

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

| Computer Equipment - 20% Straight Line |  |

| 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.

| PERSPIC LTD (REGISTERED NUMBER: NI674384) |

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.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss accounts in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 14,530 |  |

| DEPRECIATION

| At 1 April 2025 | 7,315 |  |

| Charge for year | 2,725 |  |

| At 31 March 2026 | 10,040 |  |

| NET BOOK VALUE

| At 31 March 2026 | 4,490 |  |

| At 31 March 2025 | 7,215 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 1,295 |  | 2,611 |  |

| PERSPIC LTD (REGISTERED NUMBER: NI674384) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

2026 | 2025 |

£ | £ |

| Taxation and social security | 20 |  | 2,775 |  |

| Other creditors | 3,662 |  | 4,267 |  |

3,682 |  | 7,042 |  |

7. | RELATED PARTY DISCLOSURES

| At the year end the company has a loan amounting to £1,718 owing to members of key management personnel (£2,467 at 01.04.2025).

| There is no repayment date for this loan and interest is not currently being charged.

| The loan is presented within creditors: amounts falling due less than one year.