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REGISTERED NUMBER: 15776540 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| HIT PLAY TECHNOLOGIES UK, LTD |

HIT PLAY TECHNOLOGIES UK, LTD (REGISTERED NUMBER: 15776540)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

HIT PLAY TECHNOLOGIES UK, LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | K Rauch

| E J Rauch

| REGISTERED OFFICE: | 10 John Street

| London

| WC1N 2EB

| REGISTERED NUMBER: | 15776540 (England and Wales)

| ACCOUNTANTS: | Oury Clark Chartered Accountants

| Herschel House

| 58 Herschel Street

| Slough

| Berkshire

| SL1 1PG

HIT PLAY TECHNOLOGIES UK, LTD (REGISTERED NUMBER: 15776540)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 153,877 |  | 10,082 |  |

Cash at bank | 120,281 |  | 80,757 |  |

274,158 |  | 90,839 |  |

CREDITORS

Amounts falling due within one year | 5 | 257,924 |  | 83,198 |  |

NET CURRENT ASSETS | 16,234 |  | 7,641 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 16,234 |  | 7,641 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 1 |  | 1 |  |

Retained earnings | 16,233 |  | 7,640 |  |

SHAREHOLDERS' FUNDS | 16,234 |  | 7,641 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 25 August 2026 and were signed on its behalf by:

E J Rauch - Director

HIT PLAY TECHNOLOGIES UK, LTD (REGISTERED NUMBER: 15776540)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Hit Play Technologies UK, 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.

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.

| Going concern

| After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months and one day from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Revenue is recognised using the percentage of completion method, which is determined by management based on the actual work completed to date. Under this method, the proportion of total contract revenue that is complete is recorded as revenue. Contracts with customer's generally provide that billings are to be made periodically in accounts, which are commensurate with the extent of performance under the contracts. Contract receivables arise principally from the balance of amounts due on progress billings on jobs. Holdbacks on contract receivables are amounts due on progress billings, which are withheld until the customer has accepted the completed project. Costs are related to actual work completed up to year end, that has not been assessed as a completed milestone, is recorded as work-in-progress and measured at lower of cost and fair value. Revenue earned on maintenance contracts are recognised over the term of the contract.

| Deferred revenue consists of amounts invoiced for equipment prior to installation being completed in accordance with the contract terms. Deferred revenue also arises when amounts are invoiced for maintenance services prior to the maintenance period obligation being completed under the terms of the contract.

| Financial instruments

| Basic financial instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any other financial instruments as covered by Section 12 of FRS102.

| 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.

HIT PLAY TECHNOLOGIES UK, LTD (REGISTERED NUMBER: 15776540)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 136,215 |  | 10,081 |  |

| Amounts owed by group undertakings | 1 |  | 1 |  |

| Other debtors | 17,661 |  | - |  |

153,877 |  | 10,082 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 108,891 |  | 8,509 |  |

| Amounts owed to group undertakings | 128,272 |  | 64,210 |  |

| Taxation and social security | 2,097 |  | 8,029 |  |

| Other creditors & accruals | 18,664 |  | 2,450 |  |

257,924 |  | 83,198 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

7. | ULTIMATE CONTROLLING PARTY

| The directors believe there is no ultimate controlling party.

HIT PLAY TECHNOLOGIES UK, LTD (REGISTERED NUMBER: 15776540)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | ULTIMATE PARENT COMPANY

| Hit Play Technologies International Holdings Inc. (incorporated in Canada) are both the immediate and ultimate parent company.