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REGISTERED NUMBER: 05498277 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WORD360 LTD

WORD360 LTD (REGISTERED NUMBER: 05498277)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Report of the Directors | 3 |

Report of the Independent Auditors | 5 |

Income Statement | 8 |

Other Comprehensive Income | 9 |

Balance Sheet | 10 |

Statement of Changes in Equity | 11 |

Notes to the Financial Statements | 12 |

WORD360 LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | T Chauhan

| K Chauhan

| SECRETARY: | K Chauhan

| REGISTERED OFFICE: | Unit 6 The Cloisters

| 11-12 George Road

| Edgbaston

| Birmingham

| B15 1NP

| REGISTERED NUMBER: | 05498277 (England and Wales)

| AUDITORS: | Prime

| Chartered Accountants

| Statutory Auditor

| 161 Newhall Street

| Birmingham

| B3 1SW

WORD360 LTD (REGISTERED NUMBER: 05498277)

STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their strategic report for the year ended 31 December 2025.

REVIEW OF BUSINESS

Word360 is a digitally focused provider of accessibility and communication services. Crucially, its interpreting and translation services enable its Health and Social Care clients to deliver vital services equitably, safely and efficiently, anytime and anywhere.

Having invested deeply into its own proprietary technology Word360 is able to provide its services through one app across all key channels, including face to face, video and telephone.

During the year Word360 continued its significant growth as a result of onboarding new clients as well as positive underlying market dynamics that supported the continued growth in existing clients.

PRINCIPAL RISKS AND UNCERTAINTIES

IT systems

Word360 relies on uninterrupted and efficient operation of its and its clients' IT systems and the internet. Failure of any of these can lead to short outages and issues with the accessibility of the service, causing revenue and reputational issues. Word360 reduces its exposure to these risks by ensuring that its IT systems are monitored and updated regularly with strong internal controls to rapidly identify and rectify any issues quickly. Servers are backed up regularly and remotely and adequate insurance cover is in place to mitigate cyber related risks.

FINANCIAL KEY PERFORMANCE INDICATORS

Word360's key performance indicators are focused on turnover and profitability to ensure a sustainable future.

| FY2025 |  | FY2024 |  |

| £ |  | £ |  |

Turnover |  |  | 16,873,792 |  | 12,118,499 |  |

Gross Profit |  |  | 8,176,072 |  | 5,946,271 |  |

FUTURE DEVELOPMENTS

In addition to investment into its booking and operational delivery platform, Word360 is investing further in the development of digital solutions to meet the future needs of its Health and Social Care clients.

ON BEHALF OF THE BOARD:

T Chauhan - Director

28 July 2026

WORD360 LTD (REGISTERED NUMBER: 05498277)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of translation and interpretation activities.

DIVIDENDS

During the year, dividends of £892,500 (2024: £1,186,250) were paid to the parent company, Outstanding Ventures Group Limited.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

T Chauhan

K Chauhan

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

WORD360 LTD (REGISTERED NUMBER: 05498277)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2025

AUDITORS

The auditors, Prime, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

T Chauhan - Director

28 July 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

WORD360 LTD

Opinion

We have audited the financial statements of Word360 Ltd (the 'company') for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other matters

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

The financial statements of Word360 Ltd for the year ended 31 December 2024 were not audited. Consequently, we have not audited the corresponding figures in the comparative financial statements, and we do not express an opinion on them. Our audit of the financial statements for the year ended 31 December 2025, therefore, does not extend to the 2024 figures.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

WORD360 LTD

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the industry sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence;

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

WORD360 LTD

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC and other relevant parties.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

Vivian Shadbolt BSc FCA (Senior Statutory Auditor)

for and on behalf of Prime

Chartered Accountants

Statutory Auditor

161 Newhall Street

Birmingham

B3 1SW

31 July 2026

WORD360 LTD (REGISTERED NUMBER: 05498277)

INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| (Unaudited)

| Notes | £ | £ |

TURNOVER | 3 | 16,873,792 |  | 12,118,499 |  |

Cost of sales | 8,697,720 |  | 6,172,228 |  |

GROSS PROFIT | 8,176,072 |  | 5,946,271 |  |

Administrative expenses | 3,406,591 |  | 2,794,468 |  |

4,769,481 |  | 3,151,803 |  |

Other operating income | 37,814 |  | - |  |

OPERATING PROFIT | 5 | 4,807,295 |  | 3,151,803 |  |

Interest receivable and similar income | 198,337 |  | 192,900 |  |

5,005,632 |  | 3,344,703 |  |

Interest payable and similar expenses | 6 | 222 |  | 5,428 |  |

PROFIT BEFORE TAXATION | 5,005,410 |  | 3,339,275 |  |

Tax on profit | 7 | 1,252,166 |  | 786,506 |  |

PROFIT FOR THE FINANCIAL YEAR | 3,753,244 |  | 2,552,769 |  |

WORD360 LTD (REGISTERED NUMBER: 05498277)

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| (Unaudited)

| Notes | £ | £ |

PROFIT FOR THE YEAR | 3,753,244 |  | 2,552,769 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 3,753,244 |  | 2,552,769 |  |

WORD360 LTD (REGISTERED NUMBER: 05498277)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| (Unaudited)

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 9 | 41,049 |  | 49,018 |  |

Debtors | 10 | 3,254,449 |  | 2,413,999 |  |

Investments | 11 | 2,664,308 |  | - |  |

Cash at bank | 5,943,281 |  | 5,701,900 |  |

11,903,087 |  | 8,164,917 |  |

CREDITORS

Amounts falling due within one year | 12 | 2,269,537 |  | 1,553,658 |  |

NET CURRENT ASSETS | 9,633,550 |  | 6,611,259 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,633,550 |  | 6,611,259 |  |

CAPITAL AND RESERVES

Called up share capital | 15 | 100 |  | 100 |  |

Share based payment reserve | 16 | 161,547 |  | - |  |

Retained earnings | 16 | 9,471,903 |  | 6,611,159 |  |

9,633,550 |  | 6,611,259 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

T Chauhan - Director

WORD360 LTD (REGISTERED NUMBER: 05498277)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

| Share |

| Called up |  | based |

| share |  | Retained |  | payment |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 January 2024 | 100 |  | 5,244,640 |  | - |  | 5,244,740 |  |

Changes in equity

Dividends | - |  | (1,186,250 | ) | - |  | (1,186,250 | ) |

Total comprehensive income | - |  | 2,552,769 |  | - |  | 2,552,769 |  |

Balance at 31 December 2024 | 100 |  | 6,611,159 |  | - |  | 6,611,259 |  |

Changes in equity

Dividends | - |  | (892,500 | ) | - |  | (892,500 | ) |

Total comprehensive income | - |  | 3,753,244 |  | 161,547 |  | 3,914,791 |  |

Balance at 31 December 2025 | 100 |  | 9,471,903 |  | 161,547 |  | 9,633,550 |  |

WORD360 LTD (REGISTERED NUMBER: 05498277)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Word360 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.

| The presentation currency of the financial statements is the Pound 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| The financial statements have been prepared on a going concern basis. The directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, which is taken to be at least 12 months from the date of signing the financial statements.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| • | the requirements of Section 7 Statement of Cash Flows;

| • | the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

| • | the requirement of paragraph 33.7.

| The results of the company are consolidated in the ultimate parent's financial statements and these can be obtained from Companies House, Crown Way, Cardiff.

| Turnover

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

| Accrued income

| Accrued income is recongised when (a) The company has performed its obligations under a contract and (b) The amount of income can be measured reliably and (c) It is probable that economic benefits will flow to the company. Accrued income is measured at the fair value of the consideration receivable, net of any discounts or rebates. Estimates are based on contractual terms, historical billing patterns, and management judgement. Accrued income is released against client invoicing as appropriate and balance are reviewed at each reporting date. If it becomes evident that income will not be received, the accrual is reversed and an appropriate impairment or write-off is recognised.

| Deferred income

| Deferred income is recognised when (a) Cash, consideration or invoicing has occured and (b) The company has not yet earned the income through delivery of goods or services and (c) There is a clear obligation to perform in future periods. Deferred income is measured at the amount received or receivable, adjusted for any discounts, rebates, or performance obligations. Deferred income is presented as a current liability in the Financial Statements and the Deferred income is released to the profit and loss account as the company satisfies its performance obligations, typically on a straight-line basis.

WORD360 LTD (REGISTERED NUMBER: 05498277)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Share based payments

| Equity-settled share-based payment transactions are measured at the fair value of the equity instruments granted. The fair value is recognized as an expense or asset on a straight-line basis over the vesting period, based on the company's estimate of shares that will eventually vest. At each reporting date, the company revises its estimate of the number of equity instruments expected to vest. The impact of the revision of the original estimates, if any, is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to equity.

WORD360 LTD (REGISTERED NUMBER: 05498277)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by geographical market is given below:

| 2025 |  | 2024

| (Unaudited)

£ | £ |

| United Kingdom | 16,872,403 |  | 12,108,409 |  |

| United States of America | 1,389 |  | 10,090 |  |

16,873,792 |  | 12,118,499 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

| (Unaudited)

£ | £ |

| Wages and salaries | 2,279,034 |  | 1,697,057 |  |

| Social security costs | 221,101 |  | 153,246 |  |

| Other pension costs | 49,282 |  | 61,531 |  |

2,549,417 |  | 1,911,834 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| (Unaudited)

| Director | 2 |  | 2 |  |

| Head office | 50 |  | 44 |  |

52 |  | 46 |  |

| 2025 |  | 2024

| (Unaudited)

£ | £ |

| Directors' remuneration | 36,829 |  | 26,000 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

| (Unaudited)

£ | £ |

| Operating leases | 82,696 |  | 18,715 |  |

| Auditors' remuneration | 20,000 |  | - |  |

| Foreign exchange differences | 3,047 |  | (1,022 | ) |

WORD360 LTD (REGISTERED NUMBER: 05498277)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

| (Unaudited)

£ | £ |

| Bank interest | 23 |  | - |  |

| Corporation tax interest | 199 |  | 5,428 |  |

222 |  | 5,428 |  |

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

| (Unaudited)

£ | £ |

| Current tax:

| UK corporation tax | 1,292,553 |  | 786,506 |  |

| Deferred tax | (40,387 | ) | - |  |

| Tax on profit | 1,252,166 |  | 786,506 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

| (Unaudited)

£ | £ |

| Profit before tax | 5,005,410 |  | 3,339,275 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 1,251,353 |  | 834,819 |  |

| Effects of:

| Expenses not deductible for tax purposes | 41,200 |  | - |  |

| Research & Development expenditure claim | - |  | (48,313 | ) |

| Deferred tax | (40,387 | ) | - |  |

| Total tax charge | 1,252,166 |  | 786,506 |  |

8. | DIVIDENDS

|  | 2025 |  | 2024 |

| (Unaudited) |  |

|  | £ |  | £ |

| Interim dividends |  |  | 892,500 |  | 1,186,250 |

WORD360 LTD (REGISTERED NUMBER: 05498277)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | STOCKS

2025 | 2024 |

| (Unaudited)

£ | £ |

| Stocks | 41,049 |  | 49,018 |  |

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

2025 | 2024 |

| (Unaudited)

£ | £ |

| Trade debtors | 1,871,749 |  | 1,400,702 |  |

| Deferred tax asset | 40,387 |  | - |  |

| Prepayments and accrued income | 1,342,313 |  | 1,013,297 |  |

3,254,449 |  | 2,413,999 |  |

11. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

| (Unaudited)

£ | £ |

| Unlisted investments | 2,664,308 |  | - |  |

| The above includes cash and bond portfolios and a foreign exchange account measured at fair value, with changes in fair value recognized in the profit and loss account.

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

2025 | 2024 |

| (Unaudited)

£ | £ |

| Trade creditors | 233,735 |  | 135,617 |  |

| Tax | 623,738 |  | 456,506 |  |

| VAT | 570,802 |  | 304,735 |  |

| Other creditors | 23,540 |  | 23,359 |  |

| Accrued expenses | 817,722 |  | 633,441 |  |

2,269,537 |  | 1,553,658 |  |

13. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| (Unaudited)

£ | £ |

| Within one year | 43,803 |  | 9,053 |  |

| Between one and five years | 30,689 |  | - |  |

74,492 |  | 9,053 |  |

| Included in the above are operating lease commitments in respect of land and buildings of £7,200 (2024: £Nil) due within one year.

WORD360 LTD (REGISTERED NUMBER: 05498277)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

14. | DEFERRED TAX

£ |

| Other timing differences | (40,387 | ) |

| Balance at 31 December 2025 | (40,387 | ) |

15. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  |  | Nominal value: |  |  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| 54 |  | Ordinary A |  |  | £1 |  |  | 54 |  | 54 |  |

| 3 |  | Ordinary B |  |  | £1 |  |  | 3 |  | 3 |  |

| 35 |  | Ordinary C |  |  | £1 |  |  | 35 |  | 35 |  |

| 8 |  | Ordinary D |  |  | £1 |  |  | 8 |  | 8 |  |

|  | 100 |  | 100 |  |

| All shares are non-redeemable and rank equally in terms of voting rights, rights to participate in all approved dividend distributions, rights to participate in any capital distribution on winding up.

16. | RESERVES

| Share |

| based |

| Retained |  | payment |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 6,611,159 |  | - |  | 6,611,159 |  |

| Profit for the year | 3,753,244 |  | 3,753,244 |  |

| Dividends | (892,500 | ) | (892,500 | ) |

| Share option cost | - |  | 161,547 |  | 161,547 |  |

| At 31 December 2025 | 9,471,903 |  | 161,547 |  | 9,633,450 |  |

17. | ULTIMATE PARENT AND CONTROLLING PARTY

| Outstanding Ventures Group Limited is regarded by the directors as being the company's ultimate parent company.

| Mr T Chauhan and Mrs K Chauhan, by virtue of their combined shareholdings and voting rights, are the ultimate controlling party of the ultimate parent.

| The group financial statements are prepared under Outstanding Ventures Group Limited. Copies of the financial statements can be obtained from the Companies House website, or alternatively, by contacting the company at Unit 6 The Cloisters, 11-12 George Road, Edgbaston, Birmingham, B15 1NP.

WORD360 LTD (REGISTERED NUMBER: 05498277)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

18. | RELATED PARTY DISCLOSURES

| During the year, £10,000 (2024: £Nil) was paid to Ardath Investments Ltd, a company under common control, in relation to rent.

19. | SHARE-BASED PAYMENT TRANSACTIONS

| During the year the company had share-based payment arrangements as follows:

| Type of arrangement |  |  | EMI Share Option Scheme |  |

| Date of grant |  |  | 29 October 2024 |  |

| Number granted |  |  | 571 |  |

| Maximum term |  |  | 10 years |  |

| Settlement type |  |  | Equity |  |

| Vesting conditions |  |  | Only upon an exit event |  |

| The number and weighted average exercise prices of share options during the year are as follows:

|  | 2025 |  | 2024 |  |

|  | Number |  | Weighted average exercise price |  | Number |  | Weighted average exercise price |  |

|  | £ |  |  | £ |  |

| Outstanding at the beginning of the year |  |  | 563 |  | 235.38 |  | - |  | - |  |

| Granted during the period |  |  | - |  | - |  | 571 |  | 235.38 |  |

| Forfeited during the period |  |  | - |  | - |  | (8 | ) | 235.38 |  |

| Exercised during the period |  |  | - |  | - |  | - |  | - |  |

| Expired during the period |  |  | - |  | - |  | - |  | - |  |

| Outstanding at the end of the year |  |  | 563 |  | 235.38 |  | 563 |  | 235.38 |  |

| Exercisable at the end of the year |  |  | - |  | 235.38 |  | - |  | 235.38 |  |

| The fair value of each share option granted was measured using the Black-Scholes model.

| The total expense recognised during the year in respect of share based payments totalled £161,547 (2024: £Nil). Liabilities arising from share based payments transactions totalled £161,547 (2024: £Nil).