AC8 H1 2026 Financial Report

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RNS Number : 1803TAcceler8 Ventures PLC03 September 2026 3 September 2026 ACCELER8 VENTURES PLC Interim Report for the six months ended 30 June 2026 Acceler8 Ventures Plc (LSE: AC8, "AC8", the "Company" or the "Group") announces its unaudited condensed interim results.Please note this period predates the AC8 acquisition of Intuitive Investments Group plc ("IIG") (the "IIG Transaction") whichbecame eﬀective on 13 August 2026, with admission occurring on 14 August 2026. Accordingly, these interim results onlyinclude the ﬁnancial results for the six-month period to 30 June 2026 for AC8 before the IIG Transaction. Strategy During the six months ended 30 June 2026, AC8 remained a listed acquisition company focused on identifying andprogressing opportunities capable of delivering sustainable long-term shareholder value. During the period, the Companyprogressed the IIG Transaction. As at 30 June 2026, the Company remained the parent company of Acceler8 Ventures Subco Limited and the IIG Transactionhad not yet completed. The IIG Transaction became eﬀective on 13 August 2026, with the enlarged AC8 Group admitted tothe Equity Shares (Commercial Companies) ("ESCC") category of the Oﬃcial List and to trading on the London StockExchange's Main Market on 14 August 2026. Further information and documentation in relation to the IIG Transaction isavailable on the AC8 website at acceler8.ventures/iig-transaction/. Following completion of the IIG Transaction, AC8's principal operating business became Hui10 Inc. ("Hui10"), a Beijing-headquartered technology group developing digital infrastructure within China's regulated lottery ecosystem. Hui10'stechnology creates a digital engagement and transaction layer connecting consumers, retailers, payment providers andcommercial partners, with the aim of improving engagement, transaction traceability and operational insight. The Group's strategic priorities are now to support the expansion of Hui10 and to invest in technology-enabled businessopportunities. Hui10's growth strategy is centred on expanding retail connectivity and consumer access, developing digitalproducts and services, building its Lucky World retail brand across the existing lottery shop network, and using Big Data andAI-enabled tools to enhance operational eﬃciency, decision-making and user experience. Financial Results The Group's loss after taxation for the six-month period to 30 June 2026 was £1,223,732 (six-month period to 30 June 2025:£70,997). This principally reﬂected operating expenses incurred as a listed business and due diligence and transaction costsassociated with the IIG Transaction, together with non-cash ﬁnance charges arising from the accounting for the Group'sconvertible loan notes, including fair value movements in the embedded derivative liabilities. On 21 April 2026, the Companyissued £1.0m of unsecured convertible loan notes to support its near-term working capital requirements. The Group's loss per share was £1.63 (six-month period to 30 June 2025: £0.09). AC8's cash balance was £1,061,240 (31 December 2025: £209,224). Risks At 30 June 2026, the Company had not yet completed an acquisition and remained exposed to the risks associated with an acquisition company, including transaction execution, ﬁnancing and liquidity risk. Following completion of the acquisition ofIIG after the period end, the Group's risk proﬁle has changed materially as it has become an operating technology group with activities principally in China. The principal risks and uncertainties for the Group include the successful execution of Hui10's growth strategy; reliance on key commercial, payment and institutional relationships; technology, the regulatory environment applicable to China's lottery and technology sectors; cyber-security and data risks; and maintaining appropriate ﬁnancial reporting, governanceand control processes as the Group develops. The Board will continue to review the Group's risk framework as integration progresses. Dividend The Board does not intend to recommend a dividend. The Group's near-term priority is to invest in the development andexpansion of Hui10 and pursue opportunities capable of creating sustainable long-term shareholder value. Outlook Following the period end, on 13 August 2026 AC8 acquired the entire issued share capital of IIG. On 14 August 2026, AC8'senlarged issued share capital was admitted to the ESCC category of the Oﬃcial List and to trading on the London StockExchange's Main Market. The completion of the IIG Transaction transformed AC8 from an acquisition company into an operationally active technologygroup. The Board's immediate focus is on supporting Hui10's continued expansion, strengthening the Group's governanceand ﬁnancial reporting infrastructure, and establishing a clear framework for measuring and communicating operationalperformance. Hui10 has developed a diﬀerentiated position within China's regulated lottery ecosystem through its retail connectivity,consumer engagement platform, data and AI capabilities and commercial partnerships. The Group intends to build on these

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foundations by expanding consumer access, developing new technology-enabled products and services and increasing thevalue generated through Hui10's connected retail network. The Board believes that the Group's ESCC listing provides a more appropriate public-market platform from which to broadeninvestor engagement, communicate operational progress and pursue the Group's long-term growth strategy. Statement of Directors' responsibilities The Directors conﬁrm that these condensed interim ﬁnancial statements have been prepared in accordance with UK adoptedInternational Accounting Standard 34, 'Interim Financial Reporting' and the Disclosure Guidance and Transparency Rulessourcebook of the United Kingdom's Financial Conduct Authority and that the interim management report includes a fairreview of the information required by DTR 4.2.7 and DTR 4.2.8, namely: • an indication of important events that have occurred during the ﬁrst six months and their impact on the condensedset of ﬁnancial statements, and a description of the principal risks and uncertainties for the remaining six months ofthe ﬁnancial year; and • material related-party transactions in the ﬁrst six months and any material changes in the related-party transactionsdescribed in the last annual report. By order of the Board Giles WillitsDirector2 September 2026 Enquiries: Acceler8 Ventures Plc Daniel LevineGiles Willits C/o FTI Consulting Joh. Berenberg, Gossler & Co. KG, London Branch Matthew ArmittMiles CoxMark WhitmoreAlex Wright +44 (0)20 3207 7800 FTI Consulting John WaplesValerija CymbalJemima Gurney +44 (0)20 3727 1000AC8@fticonsulting.com INTERIM CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME For the six months ended 30 June 2026 Note Six months ended 30 June 2026 Unaudited £ Six months ended 30 June 2025 Unaudited £ Administrative expenses (295,499) (71,001) Operating loss (295,499) (71,001) Finance income 5 679 4 Finance expense 5 (127,516) Change in fair value of derivative (801,396) Loss on ordinary activities before taxation (1,223,732) (70,997) Taxation charge - - Loss and total comprehensive loss for the period (1,223,732) (70,997) Loss per share Basic & diluted 10 (£1.63) (£0.09) Loss attributable to: Owners of the parent company (1,223,732) (70,997) The Group has no items of other comprehensive income in either the current or prior period. All activities in both the currentand the prior period relate to continuing operations. The accompanying notes form part of these interim condensed consolidated ﬁnancial statements.

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INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 June 2026 Note As at 30 June 2026 Unaudited £ As at 31 December 2025 Audited £ Current assets Cash and cash equivalents 7 1,061,240 209,224 Trade and other receivables 8 0 7,645 Total current assets 1,061,240 216,869 Total assets 1,061,240 216,869 Current liabilities Trade and other payables 9 194,571 55,510 Total current liabilities 194,571 55,510 Non-current liabilities Convertible Loan Notes 18 2,303,410 374,499 Total non-current liabilities 2,303,410 374,499 Total liabilities 2,497,981 430,009 Total net liabilities (1,436,741) (213,140) Equity Share capital 12 7,500 7,500 Share premium 13 729,598 729,598 Capital redemption reserve 13 2 2 Share-based payment reserve 13 1,529 1,399 Non-controlling interest 13 67 67 Retained deﬁcit 13 (2,175,437) (951,706) Total equity attributable to equity holders of the Company (1,436,741) (213,140) The accompanying notes form part of these interim condensed consolidated ﬁnancial statements. INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2025 (Unaudited) Share capital £ Share premium £ Capital redemption reserve £ Share- based payment reserve £ Non- controlling interest £ Retained deﬁcit £ Total Equity £ Balance as at 31 December 2024 7,500 729,598 2 1,086 67 (784,617) (46,364) Loss for the period - - - - - (70,997) (70,997) Share- based payment charge - - - 156 - - 156 Balance as at 30 June 2025 7,500 729,598 2 1,242 67 (855,614) (117,205) For the six months ended 30 June 2026 (Unaudited) Share capital Share premium Capital redemption reserve Share- based Non- controlling interest Retained deﬁcit Total Equity

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£ £ £ payment reserve £ £ £ £ Balance as at 31 December 2025 7,500 729,598 2 1,399 67 (951,706) (213,140) Loss for the period - - - - - (1,223,732) (1,223,732) Share- based payment charge - - - 130 - - 130 Balance as at 30 June 2026 7,500 729,598 2 1,529 67 (2,175,438) (1,436,741) The accompanying notes form part of these interim condensed consolidated ﬁnancial statements. INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS For the six months ended 30 June 2026 Six months ended 30 June 2026 Unaudited £ Six months ended 30 June 2025 Unaudited £ Cash ﬂows from operating activities Loss before income tax (1,223,732) (70,997) Adjustments for: Share-based payment charge 130 156 Finance income (679) (4) Finance expense 127,516 - Fair value (gain) / loss on embedded derivative 801,396 - Operating cash ﬂows before changes in working capital (295,369) (70,845) Decrease in trade and other receivables 7,645 1,543 Increase in trade and other payables 139,061 70,584 Net cash used in operating activities (148,663) 1,282 Interest received 679 4 Net cash inﬂow from investing activities 679 4 Proceeds from issue of convertible loan notes 1,000,000 Net cash inﬂow from ﬁnancing activities 1,000,000 - Net increase in cash and cash equivalents 852,016 1,286 Cash and cash equivalents at beginning of period 209,224 113 Cash and cash equivalents at end of period 1,061,240 1,399 The accompanying notes form part of these interim condensed consolidated ﬁnancial statement NOTES TO THE GROUP FINANCIAL INFORMATION 1. General information As at 30 June 2026, the Company was the parent company of Acceler8 Ventures Subco Limited (a private limited company incorporated in Jersey). Following the period end, on 13 August 2026 the Company completed the all-share acquisition of Intuitive Investments Group plc ("IIG"), whose principal operating business is Hui10 Inc. ("Hui10"). The Company is a public limited company incorporated and domiciled in Jersey, whose shares are publicly traded on the Main Market of the London Stock Exchange. The address of its registered oﬃce 28 Esplanade, St. Helier, Channel Islands, JE2 3QA, Jersey. During the period ended 30 June 2026, the Company continued to pursue its investment and acquisition strategy and progressed the acquisition of IIG. Following completion of that acquisition after the reporting date, AC8's principal operating business is Hui10, a Beijing-headquartered technology group developing digital infrastructure within China's regulated lottery ecosystem. Further information on the transaction is provided in Note 19.

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2. Basis of preparation These interim condensed consolidated ﬁnancial statements and accompanying notes have neither been audited nor reviewed by the Company's auditor. The unaudited interim ﬁnancial statements in this report have been prepared using accounting policies consistent with International Financial Reporting Standards ("IFRS") as adopted by the UK. The accounting policies adopted in the interim ﬁnancial statements are consistent with those adopted in the Group's last annual report for the year ended 31 December 2025 with regards to the measurement and recognition of each type of asset, liability, income and expense presented. The Group has not early adopted any standard, interpretation or amendment that has been issued but is not yet eﬀective. The interim condensed consolidated ﬁnancial statements have been prepared on a going concern basis. The interim condensed consolidated ﬁnancial statements do not include all the information and disclosures required in the annual ﬁnancial statements and should be read in conjunction with the Group's annual report for the year ended 31 December 2025, which is available on the Company's website. These interim ﬁnancial statements present selected explanatory notes to explain events and transactions that are signiﬁcant to an understanding of the changes in the Group's ﬁnancial position and performance since 31 December 2025. The interim condensed consolidated ﬁnancial statements are presented in £ and rounded to the nearest £ unless otherwise stated. These interim condensed consolidated ﬁnancial statements were approved by the Board of Directors on 2 September 2026. Comparative ﬁgures Comparative ﬁgures presented in the statement of comprehensive income, statement of changes in equity and statement of cash ﬂows cover the six month period ended 30 June 2025. The statement of ﬁnancial position comparative ﬁgures are shown as at 31 December 2025. Statutory accounts Financial information contained in this document does not constitute statutory accounts within the meaning of the Companies (Jersey) Law 1991. The statutory accounts for the year ended 31 December 2025 have been ﬁled with the Registrar of Companies. The report of the auditors on those statutory accounts was unqualiﬁed and did not draw attention to any matters by way of emphasis. 3. Signiﬁcant accounting policies The interim condensed consolidated ﬁnancial statements are based on the following policies which have been consistently applied: Basis of consolidation The interim condensed consolidated ﬁnancial statements present the results of the Company and its subsidiaries (the "Group") as if they formed a single entity. Intercompany transactions and balances between Group companies are therefore eliminated in full. Where the Group has control over a Company, it is classiﬁed as a subsidiary. The Group controls a company if all three of the following elements are present: power over the Company, exposure to variable returns from the Company, and the ability of the Group to use its power to aﬀect those variable returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control. The interim condensed consolidated ﬁnancial statements incorporate the results of business combinations using the acquisition method. In the interim consolidated statement of ﬁnancial position, the acquiree's identiﬁable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The acquisition related costs are included in the consolidated statement of comprehensive income on an accruals basis. The results of acquired operations are included in the consolidated statement of comprehensive income from the date on which control is obtained. Functional and presentational currency The Group's functional and presentational currency for these interim ﬁnancial statements is pound sterling. The acquisition of IIG completed after the reporting date and therefore the results and balance sheet of IIG and Hui10 are not consolidated in these interim ﬁnancial statements. Interest receivable Interest receivable is recognised on a time-proportion basis using the eﬀective interest rate method. Employee beneﬁts

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Short-term employee beneﬁt obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognised for the amount expected to be paid under short-term cash bonus or proﬁt-sharing plans if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. Cash and cash equivalents Cash and cash equivalents comprise cash balances and short-term deposits with an original maturity of three months or less from inception, held for meeting short term commitments. Equity Equity comprises of share capital, share premium, capital redemption reserve, share based payment reserve, non-controlling interest and retained deﬁcit. Share capital is measured at the par value. Share premium and retained deﬁcit represent balances conventionally attributed to those descriptions. The transaction costs relating to the issue of shares was deducted from share premium. The Capital redemption reserve is made up on amounts arising from the cancellation of the deferred shares. Share-based payment reserve includes the cumulative share-based payment charged to equity. Non-controlling interest reserve arises out of amounts due to holders of the B shares in Acceler8 Ventures Subco Limited. Taxation Tax on the proﬁt or loss 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, in which case it is recognised in other comprehensive income or equity respectively. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates and laws enacted or substantively enacted at the statement of ﬁnancial position date. Deferred tax is provided on temporary diﬀerences between the carrying amounts of assets and liabilities for ﬁnancial reporting purposes and the amounts used for taxation purposes. The following temporary diﬀerences are not provided for: the initial recognition of goodwill; the initial recognition of assets or liabilities that aﬀect neither accounting nor taxable proﬁt other than in a business combination, and diﬀerences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates and laws enacted or substantively enacted at the statement of ﬁnancial position date. A deferred tax asset is recognised only to the extent that it is probable that future taxable proﬁts will be available against which the temporary diﬀerence can be utilised. Financial assets and liabilities Cash and cash equivalents comprise cash balances and short-term deposits with an original maturity of three months or less. Other receivables are measured at amortised cost less any expected credit losses. Financial liabilities comprise trade and other payables and the host debt components of the Group's convertible loan notes, which are measured at amortised cost using the eﬀective interest method. Embedded derivative liabilities arising from the convertible loan notes are measured at fair value through proﬁt or loss, with changes in fair value recognised in the statement of comprehensive income. Further details of the convertible loan notes and embedded derivative liabilities are set out in Note 18. Share-based payments The Group operates an equity-settled share-based payment plan. The fair value of the employee services received in exchange for the grant of options is recognised as an expense over the vesting period, based on the Group's estimate of awards that will eventually vest, with a corresponding increase in equity as a share-based payment reserve. This plan includes market-based vesting conditions for which the fair value at grant date reﬂects and are therefore not subsequently revisited. The fair value is determined using a binomial model.

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Related party transactions The Group discloses transactions with related parties which are not wholly owned with the same group. It does not disclose transactions with members of the same group that are wholly owned. Standards in issue but not yet eﬀective At the date of authorisation of these ﬁnancial statements there were standards and amendments in issue which were not yet eﬀective and which have not been applied. The principal standards relevant to the Group include: · The amendments to IFRS 9 and IFRS 7 - Classiﬁcation and Measurement of Financial Instruments became eﬀective for annual periods beginning on or after 1 January 2026 and have been adopted by the Group. Their adoption did not have a material impact on these interim ﬁnancial statements. · IFRS 18 Presentation and Disclosure in Financial Statements (eﬀective for annual periods beginning on or after 1 January 2027) · IFRS 19 Subsidiaries without Public Accountability: Disclosures (eﬀective for annual periods beginning on or after 1 January 2027) The Directors do not currently expect the adoption of IFRS 18 or IFRS 19 to have a material impact on the Group's recognition or measurement of assets and liabilities, although IFRS 18 will aﬀect presentation and disclosure requirements when it becomes eﬀective. 4. Critical accounting estimates and judgments In preparing the interim condensed consolidated ﬁnancial statements, the Directors make judgements in applying the Group's accounting policies and estimates about the future. Estimates and judgements are reviewed on an ongoing basis and are based on historical experience and other factors considered reasonable in the circumstances. Valuation of derivative ﬁnancial instruments The conversion options embedded within the Group's convertible loan notes are accounted for as derivative liabilities and are measured at fair value using a binomial lattice valuation model. The valuation requires estimates and judgements in relation to key inputs including the Company's share price volatility, the probability and timing of an Initial Transaction and, at 30 June 2026, the expected impact of the proposed bonus issue on the share price under the transaction scenario. Changes in these assumptions could result in a material change in the fair value of the derivative liabilities recognised. Further details are set out in Note 18. 5. Finance income and expense Six months ended 30 June 2026 Unaudited £ Six months ended 30 June 2025 Unaudited £ Finance income Bank interest receivable 679 4 Total ﬁnance income 679 4 Finance expense Convertible loan note - unwinding of discount 127,516 - Total ﬁnance expense 127,516 - 6. Investments Principal subsidiary undertakings of the Group The Company directly owns the ordinary share capital of its subsidiary undertakings as set out below: Subsidiary Nature of business Country of incorporation Proportion of A ordinary shares held by Company Proportion of B ordinary shares held by Company Acceler8 Ventures Subco Limited Intermediate holding company Jersey, Channel Islands 100 per cent. 0 per cent.

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The address of the registered oﬃce of Acceler8 Ventures Subco Limited (the "Subco") is 28 Esplanade, St. Helier, Channel Islands, JE2 3QA, Jersey. The Subco was incorporated on 25 March 2021 and prepares its own ﬁnancial statements for the period ended 31 March each year. The A ordinary shares have full voting rights, full rights to participate in a dividend and full rights to participate in a distribution of capital. The B ordinary shares have been issued pursuant to the Company's Subco Incentive Scheme and hold no voting or dividend rights or rights to distribution. 7. Cash and cash equivalents As at 30 June 2026 Unaudited £ As at 31 December 2025 Audited £ Cash at bank and in hand 1,061,240 209,224 8. Trade and other receivables As at 30 June 2026 Unaudited £ As at 31 December 2025 Audited £ Other receivables - 144 Prepayments - 7,501 Total - 7,645 9. Trade and other payables As at 30 June 2026 Unaudited £ As at 31 December 2025 Audited £ Trade creditors 7,079 - Accruals 184,859 43,670 Wages payable 2,633 11,840 Total 194,571 55,510 10. Earnings per share Six months ended 30 June 2026 Unaudited £ Six months ended 30 June 2025 Unaudited £ Loss attributable to the equity holders of the Company (1,223,732) (70,997) Weighted number of shares in issue 750,000 750,000 Loss per share (£) (1.63) (0.09) 11. Financial instruments As at 30 June 2026 Unaudited £ As at 31 December 2025 Audited £ Financial assets Cash and cash equivalents 1,061,240 209,224 Other receivables - 144 1,061,240 209,368 As at 30 June 2026 Unaudited £ As at 31 December 2025 Audited £ Financial liabilities Trade creditors 7,079 - Accruals 184,859 43,670 Wages payable 2,633 11,840 Convertible loan note 2,303,410 374,499

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2,497,981 430,009 Financial risk management objectives and policies The Group's principal ﬁnancial instruments comprise cash and cash equivalents, trade and other receivables, trade creditors, accruals, wages payable and the convertible loan notes. Credit risk The Group's credit risk is wholly attributable to its cash balance. All cash balances are held at a reputable bank in Jersey. The credit risk from its cash and cash equivalents is deemed to be low due to the nature and size of the balances held. Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its ﬁnancial obligations as they fall due. The Group's approach to liquidity risk is to ensure that suﬃcient liquidity is available to meet foreseeable requirements and to invest funds securely and proﬁtably. 12. Share capital Allocated, called up and fully paid As at 30 June 2026 Unaudited Number As at 30 June 2026 Unaudited £ As at 31 December 2025 Audited Number As at 31 December 2025 Audited £ Ordinary shares of 1p each 750,000 7,500 750,000 7,500 13. Reserves Share premium and retained deﬁcit represent balances conventionally attributed to those descriptions. Thetransaction costs relating to the issue of shares was deducted from share premium. The Capital redemption reserve is made up on amounts arising from the cancellation of the deferred shares. Share-based payment reserve includes the cumulative share-based payment charged to equity. Non-controlling interest reserve arises out of amounts due to holders of the B shares in Acceler8 VenturesSubco Limited. The Group having no regulatory capital or similar requirements, its primary capital management focus is on maximising earnings per share and therefore shareholder return. 14. Share incentive plan On 14 July 2021, the Group created a Subco Incentive Scheme within its wholly owned subsidiary Acceler8 Ventures Subco Limited ("Subco"). Under the terms of the Subco Incentive Scheme, scheme participants are only rewarded if a predetermined level of shareholder value is created over a three to ﬁve year period or upon a change of control of the Company or Subco (whichever occurs ﬁrst), calculated on a formula basis by reference to the growth in market capitalisation of the Company, following adjustments for the issue of any new Ordinary shares and taking into account dividends and capital returns ("Shareholder Value"), realised by the exercise by the beneﬁciaries of a put option in respect of their shares in Subco and satisﬁed either in cash or by the issue of new ordinary shares at the election of the Company. Under these arrangements in place, participants are entitled to up to 15 per cent. of the Shareholder Value created, subject to such Shareholder Value having increased by at least 12.5 per cent. per annum compounded over a period of between three and ﬁve years from admission or following a change of control of the Company or Subco. As announced on 8 April 2026, it was proposed that the Subco Incentive Scheme would be declared void oncompletion of the IIG Transaction with no payout to participants. 15. Share-based payments The Subco Incentive Scheme detailed in Note 14 is an equity-settled share option plan which allows employees and advisors of the Group to sell their B shares to the company in exchange for a cash payment or for shares in the Company (at the Company's election) if certain conditions are met. These conditions include good and bad leaver provisions and that growth in Shareholder Value of 12.5 per cent. compounded per annum is delivered over a three to ﬁve year period for the scheme to vest. This second condition is therefore a market condition which has been taken into account in the measurement at grant date of the fair value of the options.

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The weighted average exercise price of the outstanding B share options is £1.00 which have a weighted average contractual life of 1 month. No B share options were issued in the period, all of which were outstanding at the period end. No B share options were exercised in the period. No B share options have expired during the period. The Group recognised £130 (six months ended 30 June 2025: £156) of expenditure in the statement of total comprehensive income in relation to equity-settled share-based payments in the period. The fair value of options granted during the period is determined by applying a binominal model. The expense is apportioned over the vesting period of the option and is based on the number which are expected to vest and the fair value of these options at the date of grant. The inputs into the binomial model in respect of options granted in the period are as follows: Opening share price £1 Expected volatility of share price 16.67% Expected life of options 5 years Risk-free rate 0.71% Target increase in share price per annum 12.5% Fair value of options 5.397p Expected volatility was estimated by reference to the average 5-year volatility of the FTSE SmallCap Index. The target increase in Shareholder Value is laid out in the Articles of Association of the Subco and represents the compounded target annual increase in market capitalisation (adjusted for capital raises and dividends) that needs to be met between the third and ﬁfth anniversary of the Group's admission onto the Main Market of the London Stock Exchange in order for the scheme to vest. The Group did not enter into any share-based payment transactions with parties other than employees and advisors during the current period. 16. Related party transactions Transactions with key management personnel Key management personnel comprise the directors. The total emoluments for key management personnel in the period was £15,000 (six months ended 30 June 2025: £20,000). During the period, £2,600 of director fees were accrued (six months ended 30 June 2025: £20,000). Other transactions During the six months ended 30 June 2025, the directors provided unsecured loans to the Group of £15,426. No interest was payable by the Group. No additional loans were provided in the period to 30 June 2026 and as at 30 June 2026, the balance outstanding was £nil. 17. Contingent liabilities There are no contingent liabilities at the reporting date which would have a material impact on the ﬁnancial statements. 18. Convertible loan notes At 30 June 2026, the Group had two tranches of unsecured convertible loan notes outstanding ("CLNs"). On 28 August 2025, the Company issued £380,000 of unsecured convertible loan notes (the "2025 CLNs"). The2025 CLNs bear interest at 8 per cent. per annum, payable in kind and compounding annually, and areautomatically convertible on the earlier of completion of an Initial Transaction (as deﬁned by UK Listing Rule13.4.1) and the third anniversary of issuance. On 8 April 2026, the terms of the 2025 CLNs were amended suchthat, in the event of completion of the proposed acquisition of Intuitive Investments Group plc ("IIG"), theconversion price would be £0.28 per ordinary share. On 21 April 2026, the Company issued a further £1,000,000 of unsecured convertible loan notes (the "2026CLNs"). The 2026 CLNs also bear interest at 8 per cent. per annum, payable in kind and compounding annually,and are automatically convertible on the earlier of completion of an Initial Transaction and the third anniversaryof issuance. In the event of completion of the proposed acquisition of IIG, the conversion price was ﬁxed at£0.34 per ordinary share. The carrying amounts recognised were as follows: 30 June 2026Unaudited£ 31 December 2025Audited£ 2025 CLNs 804,575 374,499 2026 CLNs 1,498,835 -

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Total convertible loan noteliability 2,303,410 374,499 Embedded derivative valuationThe fair value of the embedded derivative liability has been determined using a binomial valuation model. Thevaluation reﬂects the contractual conversion terms of the CLNs and the probability and timing of an InitialTransaction. In determining the fair value at 30 June 2026, the Directors also considered the eﬀect of the proposed bonusissue announced as part of the transaction structure. The bonus issue provided for 3.0411 new Ordinary Sharesfor each existing Ordinary Share and was expected to occur prior to conversion of the CLNs. Accordingly, thevaluation reﬂects the expected dilutionary eﬀect of the bonus issue on the Ordinary Share price when assessingthe value attributable to conversion under the transaction scenario. Following completion of the acquisition after the reporting date, the 2025 CLNs and 2026 CLNs converted intoOrdinary Shares in accordance with their terms. Further details are set out in Note 19, Events after thereporting date. 19. Events after the reporting date On 13 August 2026, the scheme of arrangement relating to AC8's recommended all-share acquisition of Intuitive Investments Group plc ("IIG") became eﬀective and the entire issued share capital of IIG was acquired by AC8. On 14 August 2026, AC8's entire enlarged issued share capital, comprising 752,178,246 ordinary shares of £0.01each, was readmitted to the ESCC category of the Oﬃcial List of the Financial Conduct Authority and to tradingon the London Stock Exchange's Main Market for listed securities under the ticker "AC8". Following completion, AC8's principal operating business is Hui10 Inc. ("Hui10"), a Beijing-headquarteredtechnology group developing digital infrastructure within China's regulated lottery ecosystem. The acquisitionoccurred after the reporting date and is therefore a non-adjusting event for these interim ﬁnancial statements. 20. Ultimate controlling party In the opinion of the Directors, there is no single ultimate controlling party. This information is provided by RNS, the news service of the London Stock Exchange. RNS is approved by the Financial Conduct Authorityto act as a Primary Information Provider in the United Kingdom. Terms and conditions relating to the use and distribution of this informationmay apply. For further information, please contact rns@lseg.com or visit www.rns.com. RNS may use your IP address to confirm compliance with the terms and conditions, to analyse how you engage with the informationcontained in this communication, and to share such analysis on an anonymised basis with others as part of our commercial services. Forfurther information about how RNS and the London Stock Exchange use the personal data you provide us, please see our Privacy Policy. END

Interim report