Tax Strategy

1. Introduction

Saint Holdco Limited and it’s UK subsidiary/associated companies (the main UK trading company is Total Security Limited) are together referred to as “the Total Security UK Group” or “the Group”, and are ultimately owned by Point Wild Holdings, Inc. The UK companies within the Group and to which this strategy applies are noted at Appendix 1.

The Group is a UK-based software as a service business specialising in cybersecurity products and services. The Group operates primarily from the United Kingdom and supplies customers both domestically and internationally.

This Tax Strategy sets out the Group’s approach to managing its UK tax affairs in accordance with Schedule 19 of the Finance Act 2016 and relates to the accounting period ended 31 December 2025.

It applies to all UK taxes relevant to the Group and is approved by Point Wild Holdings Inc. and their Board of Directors (Saint Holdco Limited parent entity). The strategy is reviewed and republished at least annually as required by the tax strategy legislation and updated as required to reflect changes in legislation or the Group’s business activities.

2. Tax Risk Management and Governance

The Total Security UK Group is committed to maintaining a robust tax governance framework to ensure compliance with UK tax law and reporting obligations.

The Group is committed to acting responsibly in relation to its tax affairs, to fulfil tax compliance and reporting responsibilities and to observe all applicable tax laws and regulations, irrespective of the jurisdiction in which these may arise. The Group seeks to ensure that appropriate governance and resources are in place to meet these obligations and ensure the integrity of our tax returns and accuracy of all tax payments.

Governance and Oversight

Point Wild Holdings Inc. and their Board of Directors has ultimate responsibility for the Group’s tax strategy and oversight of tax risk. The Board ensures that tax considerations are appropriately factored into the Group’s strategic and commercial decision-making.

The Chief Financial Officer (CFO) has executive responsibility for the Group’s tax affairs and oversees the management of tax risks. The CFO reviews all significant tax positions and material risks prior to submission to the Board and ensures appropriate escalation and transparency.

The Tax Accountant is responsible for the day-to-day management of the Group’s tax affairs, including compliance with UK and relevant international tax obligations. This includes the accurate preparation, review, and timely submission of tax returns and the payment of taxes due.

Risk Management Framework

The Group operates a tax risk assessment and control framework as part of its wider internal control environment. Tax risks are identified, assessed, and managed to ensure they remain within acceptable levels.

Tax processes and controls are subject to periodic review to reflect changes in legislation, business operations, and transactional activity. Where appropriate, controls are updated to ensure continued compliance and effective risk management.

The Group promotes ongoing training and development to ensure relevant personnel remain informed of changes in tax legislation and HM Revenue & Customs (“HMRC”) guidance. External professional advice is sought where necessary to support compliance or address complex tax matters.

3. Attitude to Tax Planning

The Total Security UK Group adopts a responsible and conservative approach to tax planning. The Group seeks to comply fully with UK tax law and does not engage in artificial or aggressive tax planning arrangements or adopt positions which are contrary to the intentions of parliament.

Tax planning is undertaken only where it supports genuine commercial activity and is consistent with the Group’s business objectives. Any tax planning is based on a clear interpretation of applicable legislation and, where appropriate, supported by external professional advice.

4. Level of Risk Accepted

The Group has a low tolerance for tax risk and seeks to minimise uncertainty in its tax affairs. Tax positions adopted by the Group are aligned with its low-risk appetite and are supported by a reasonable technical basis.

Where there is uncertainty in the interpretation of tax legislation, the Group evaluates the associated risks and, where appropriate, seeks professional advice or engages with HMRC to obtain clarity.

5. Relationship with HMRC

The Total Security UK Group seeks to maintain an open, transparent, and constructive relationship with HMRC.

The Group aims to engage with HMRC in a timely manner on significant or complex tax matters and responds promptly to any HMRC enquiries and discloses relevant information to enable tax authorities to carry out their review. If errors or inaccuracies are identified in tax filings, the Group takes appropriate steps to correct them and make disclosures in line with statutory requirements and to ensure the correct taxes are paid.

Appendix 1: UK Group companies to which this tax strategy applies:

Saint Holdco Limited
Saint Target Co 1 Limited
Total Security Holdings Limited
Total Security Holdings Limited Sub I Limited
Total Security Holdings Limited Sub II Limited
Total Security Limited, Protected Antivirus Limited
Scanguard Antivirus Limited
Total AV Antivirus Limited
PC Protect Antivirus Limited
We Optimize Limited
Anchorfree Ltd
Comparitech Limited