1. GENERAL PRINCIPLES

1.1 Dividends may only be declared in accordance with the Companies Act 2006 and the Company’s Articles of Association (the "Articles").

1.2 Dividends are payable solely at the discretion of the Company’s board of directors.

1.3 Nothing in this Policy shall oblige the Company to declare or pay any dividend.

2. SOURCE OF DIVIDENDS

2.1 Dividends may only be declared out of distributable profits available for that purpose as determined in accordance with applicable law.

2.2 The existence of accounting profits does not obligate the Company to declare a dividend.

2.3 The Company may retain earnings for operational, regulatory, capital, or strategic purposes.

3. DECLARATION OF DIVIDENDS

3.1 Any dividend must be formally declared by resolution of the board of directors.

3.2 The declaration shall specify:

(a) the record date;

(b) the payment date;

(c) the amount per share (if applicable);

(d) the class of shares entitled to participate.

3.3 No shareholder shall be entitled to a dividend unless the dividend has been validly declared.

4. RECORD DATE AND ENTITLEMENT

4.1 Only shareholders entered in the Company’s register of members on the specified record date shall be entitled to receive the declared dividend.

4.2 The Company’s register of members shall be conclusive as to entitlement.

5. METHOD OF PAYMENT

5.1 Dividends, if declared, shall be paid by electronic transfer to a bank account nominated by the shareholder within the Portal.

5.2 Shareholders are responsible for ensuring that their bank details are accurate and up to date.

5.3 The Company shall not be liable for losses arising from incorrect bank details supplied by a shareholder.

6. TAXATION

6.1 Shareholders are solely responsible for any tax arising from receipt of dividends.

6.2 The Company does not provide tax advice and does not assume responsibility for individual tax obligations.

7. WITHHOLDING AND DEDUCTIONS

7.1 The Company may withhold or deduct amounts from dividends where required by law.

7.2 The Company may request additional information to comply with legal or regulatory obligations prior to payment.

8. NO EXPECTATION OF FUTURE DIVIDENDS

8.1 The declaration of a dividend in any period shall not create any expectation of future dividends.

8.2 The Company may suspend, vary, or discontinue dividend payments at any time in accordance with applicable law.

9. AMENDMENT OF POLICY

9.1 The Company reserves the right to amend, replace, or withdraw this Policy at any time.

9.2 Any amendment shall not affect dividends already declared prior to the amendment.

10. GOVERNING LAW

This Policy shall be governed by and construed in accordance with the laws of England and Wales.