This document is issued by Aurus Impact Capital 1 Limited (the "Company"). Aurus Corporate Services Limited is not the issuer of this document.

This document is for information purposes only and does not constitute an offer to subscribe for shares. Any investment may only be made on the basis of the Company's offering document dated 17 August 2026 (the "Offering Document") and its constitutional documents, which together form the sole basis for any investment decision.

This document is confidential and is provided solely for use by the recipient. It may not be distributed, reproduced or disclosed, in whole or in part, without the consent of the Company.

This document is a summary only and does not purport to be complete. It must be read in conjunction with, and is subject in all respects to, the Offering Document. In the event of any inconsistency, the Offering Document shall prevail.

UK financial promotion restrictions

This document is being issued by the Company on a confidential basis to a limited number of persons in the United Kingdom.

This document has not been approved by an authorised person for the purposes of section 21 of the Financial Services and Markets Act 2000 ("FSMA"). As such, the distribution of this document in the United Kingdom is restricted by the FSMA and related legislation and rules (including the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 (the "FPO")) (together the "Regulations").

This communication is for distribution in the United Kingdom only to persons to whom it may lawfully be communicated under such Regulations ("Relevant Persons") including (but not limited to):

• "Investment professionals" as defined in Article 19 of the FPO;
• "High net worth individuals" as defined in Article 48 of the FPO;
• "High net worth companies, unincorporated associations etc" as defined in Article 49 of the FPO; and
• "Self-certified sophisticated investors" as defined in Article 50A of the FPO.

This document is exempt from the general restriction (in section 21 of FSMA) on the communication of invitations or inducements to engage in investment activity on the ground that it is only being made and provided to Relevant Persons (as defined above) with sufficient experience and understanding of the risks involved.

Relevant Persons

An investment professional includes authorised firms under the FSMA; persons who are exempt in relation to promotions of investments of this nature; persons whose ordinary activities involve them investing in unlisted companies; governments; local authorities or international organisations; or a director, officer or employee acting for such entities in relation to engaging in investment activity.

A high net worth individual is any individual who has completed and signed, within the period of 12 months ending on the date on which this communication is made, a statement, complying with Part I of Schedule 5 of the FPO (and whose completion of that statement indicates that they satisfy the conditions set out in the statement to be classified as a high net worth individual).

A high net worth individual is a person who:

• had, during the financial year immediately preceding the date on which the certificate is signed, an annual income of not less than £100,000; or
• held, throughout the financial year immediately preceding the date on which the certificate is signed, net assets to the value of not less than £250,000.

In determining the net assets of an individual, no account shall be taken of:

• the main residence of the individual;
• the value of any life insurance policy of the individual; or
• the pension benefits of the individual.

A high net worth company, unincorporated association etc includes:

• any body corporate which has issued share capital or net assets of:
  • in the case of body corporate which has more than 20 members or which is a subsidiary undertaking of a parent undertaking which has more than 20 members, not less than £500,000; or
  • in the case of any other body corporate not less than £5,000,000;
• any unincorporated association or partnership which has net assets of not less than £5,000,000; and
• the trustee of a high value trust, being a trust with gross assets of £10,000,000 or more.

A self-certified sophisticated investor is a person who has completed and signed, within the period of 12 months ending on the date on which this communication is made, a statement complying with Part II of Schedule 5 of the FPO to the effect that they recognise that they can lose all of their property or other assets from making investment decisions based on financial promotions and who have:

• been a member of a network or syndicate of business angels and have been so for at least 6 months;
• made more than one investment in an unlisted company in the 2 years prior to the date of the certificate;
• worked in the 2 years prior to the date of the certificate in a professional capacity in the private equity sector or in the provision of finance for small or medium enterprises; or
• been in the 2 years prior to the date of the certificate a director of a company with an annual turnover of at least £1 million.

Restrictions on reliance and distribution

This document is directed only at persons in the United Kingdom who are Relevant Persons and must not be distributed to, acted on or relied on by persons who are not Relevant Persons.

Transmission of this document to any other person in the United Kingdom is unauthorised and may contravene the Regulations. Other persons distributing this communication in, from or into the United Kingdom must satisfy themselves that it is lawful to do so.

Reliance on this communication for the purpose of engaging in any investment activity may expose the individual to a significant risk of losing all of the property invested or of incurring additional liability.

By accepting this document, the recipient represents and warrants that they are a Relevant Person (and so this communication may lawfully be made to them in accordance with the FPO). Any investment or investment activity to which this communication relates is available only to Relevant Persons and will be engaged in only with Relevant Persons.

Any person in doubt about the investment to which this document relates should consult an authorised person specialising in advising on investments of the kind in question.

Prospective investors should not construe the contents of this document as legal, tax, investment or other advice. Each prospective investor should make its own enquiries and consult its professional advisers as to the fundraising and the legal, tax, financial and other relevant matters concerning an investment and the suitability of the investment for such an investor.

This document does not constitute investment advice, a personal recommendation or an assessment of suitability. Prospective investors should take their own independent professional advice before making any investment decision.

Investment risk and regulatory status

The investment does not constitute a collective investment fund for the purposes of the Collective Investment Funds (Jersey) Law 1988 and is directed only at sophisticated investors capable of evaluating the risks and bearing loss.

The investment involves subscribing for shares in the Company and not acquiring or holding property directly. Returns (including dividends and redemption amounts) are subject to applicable statutory solvency requirements in Jersey and so are not guaranteed. Investors may lose some or all of their capital.

The Company is established as a securitisation special purpose vehicle and, as such, is not an alternative investment fund or a regulated investment fund. Investors will not benefit from the protections applicable to such products.

The investment is not covered by the Financial Services Compensation Scheme or the Financial Ombudsman Service.

Aurus Corporate Services Limited does not act as agent, arranger or intermediary for prospective investors and does not accept applications or subscription monies. Any discussions are limited to providing information about the Company and its investment structure. No advice on the merits or suitability of the investment will be provided.

The content of this document has not been approved by an authorised person within the meaning of the Financial Services and Markets Act 2000. Reliance on this document for the purpose of engaging in any investment activity may expose an individual to a significant risk of losing all of the property or other assets invested.

Enquiries

For enquiries please contact: Aurus Impact Capital 1 Limited (a company registered in Jersey with registration number 164500 and having its registered office at: 1st Floor, Osprey House, Old Street, St. Helier, JE2 3RG, Jersey).