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SECTION 8

Financial Governance

Treasury, Controls, Reporting & Compliance

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Robust financial governance is essential to ensure Charge Holdings Ltd operates with discipline, transparency, and resilience.

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Objectives:

• Provide shareholders and investors with accurate, timely financial reporting
• Maintain strong internal controls and audit readiness
• Ensure responsible capital allocation and treasury management
• Support compliance across UK, US, and UAE jurisdictions
• Enable efficient scaling with investor-grade financial discipline </aside>

8.1 Financial Governance Principles

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Transparency

Accurate, complete, timely reporting. No exceptions.

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Stewardship

Responsible deployment with clear ROI justification

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Control

Strong internal controls to prevent errors and fraud

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Compliance

UK, US, UAE accounting and tax laws

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Scalability

Support multi-country scaling and audits

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8.2 Group Treasury & Cash Management

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Treasury is centralised under HoldCo to ensure visibility and control.

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HoldCo Treasury Responsibilities

• Maintain group cash visibility and forecasting
• Approve funding flows to subsidiaries
• Approve intercompany loans
• Review cash runway monthly
• Approve banking mandates
• Oversee foreign exchange risk

Subsidiary Treasury Responsibilities

• Maintain sufficient working capital
• Manage local banking within HoldCo controls