Harry Thuku Beverages LP

Credit and Financial Responsibility Policy

Effective Date: 22 August 2026
Approved by: Mr. Kevin Ngotho
Position: Head of Acquisitions

1. Purpose

Harry Thuku Beverages LP ("the Partnership") is committed to responsible financial management that supports:

• lawful and ethical business operations;
• food hygiene and safety;
• environmental sustainability;
• employee and contractor obligations;
• continuity of essential business operations;
• responsible use of credit;
• protection of business assets and information;
• appropriate investment in technology and infrastructure; and
• sustainable long-term growth.

The Partnership will seek to balance expenditure, investment, credit obligations and operational requirements according to available resources and legitimate business priorities.

2. Separation of Partnership and Personal Obligations

The Partnership maintains a distinction between:

a. Partnership obligations — debts, expenses, subscriptions, contracts and other liabilities properly incurred for and on behalf of Harry Thuku Beverages LP.

b. Personal obligations — debts and expenses belonging to an individual partner, employee, manager or other person and not incurred on behalf of the Partnership.

A personal debt does not automatically become a Partnership liability merely because the person owing it works for, owns an interest in, or manages the Partnership.

Likewise, Partnership funds will not be represented as being available to satisfy a personal debt unless this is properly authorized and legally permissible.

The Partnership will maintain appropriate accounting and financial records sufficient to explain its transactions and financial position.

3. Financial Priorities

1. Legal and regulatory obligations.
2. Food safety, hygiene and sanitation.
3. Employee, worker and essential contractor obligations.
4. Essential utilities and operational infrastructure.
5. Existing Partnership creditor obligations.
6. Protection and maintenance of Partnership assets.
7. Business continuity and cybersecurity.
8. Production inputs and inventory.
9. Revenue-generating investments.
10. Research and development.
11. Discretionary subscriptions, entertainment and non-essential expenditure.

This order is a management framework and does not mean that the Partnership may legally refuse to pay a creditor or place one creditor ahead of another where applicable law or a contract requires otherwise.

4. Credit Management

The Partnership will seek to avoid unnecessary borrowing and will assess proposed credit according to purpose, total cost, repayment period, expected business benefit, effect on cash flow, effect on essential operations, risk of default, alternative financing options, and whether the expenditure can reasonably generate or protect revenue.

New credit should not ordinarily be undertaken merely to fund discretionary expenditure where doing so would place essential operations at risk.

5. Existing Debts and Repayment

• verify the amount owed;
• preserve the underlying agreement, invoice or other evidence;
• communicate with the creditor where necessary;
• establish realistic repayment arrangements;
• honour agreed payment dates;
• document amendments or extensions in writing; and
• avoid making representations about the Partnership's financial position that are false or misleading.

Where an obligation is personal rather than a Partnership obligation, it should be treated separately and should not be represented publicly as a Partnership debt.

6. Digital and Technology Expenditure

Subject to affordability and legitimate business relevance, expenditure may include:

• YouTube subscriptions;
• professional communication and messaging services;
• online meeting and social-media services;
• domain registration and renewal;
• website hosting, DNS, Cloudflare or comparable cloud infrastructure;
• SSL, security, monitoring and backup services;
• Microsoft Windows, Linux distributions and Ubuntu;
• security, productivity and development software;
• Autodesk or comparable CAD and engineering services;
• cloud-based software and SaaS platforms;
• data storage and analytics services;
• artificial intelligence and automation tools; and
• Android or, where operationally justified, iOS applications.

The availability of a subscription does not by itself constitute sufficient justification for purchasing it.

Business purpose → actual usage → cost → revenue or productivity benefit → security and privacy implications → alternative options.

Unused or non-essential subscriptions should be cancelled, downgraded or otherwise reviewed where appropriate.

7. Research and Development

The Partnership may allocate reasonable resources to research and development, including artificial intelligence, robotics, cybersecurity, cloud computing, automation, data analytics, engineering software, agricultural technology, animal tracking, sustainability technologies, digital products, and commercially viable software or cloud solutions.

Research and development expenditure should be distinguished from ordinary operating expenditure where appropriate. The Partnership may experiment with technologies before determining whether they justify long-term investment.

8. Online Spiritual and Church Services

The Partnership recognizes that individuals associated with the Partnership may participate in religious, spiritual and community activities.

Personal religious or spiritual expenditure will remain personal expenditure unless the Partnership has a legitimate, documented business purpose for the expenditure.

The Partnership will not represent personal religious expenditure as a business expense merely because a partner, employee or manager participates in the service.

Where the Partnership makes a legitimate contribution to a community, charitable or other activity, the contribution should be properly authorized, recorded and treated according to applicable accounting and tax requirements.

9. Interpersonal and Online Communication

The Partnership may use digital communication platforms to communicate with customers, suppliers, contractors, employees, prospective customers, business partners, government agencies, professional advisers and other persons relevant to its operations.

Communication expenditure should be proportionate to the legitimate business purpose. Employees, partners and representatives should avoid using Partnership accounts or communication channels for unauthorized personal transactions.

Where personal data is processed through these systems, the Partnership will seek to comply with applicable data-protection requirements and maintain appropriate safeguards for personal information.

10. Hygiene and Food-Safety Expenditure

The Partnership will not ordinarily treat essential hygiene and food-safety expenditure as discretionary merely because cash flow is constrained.

Reasonable expenditure may include cleaning materials, food-safe sanitizers, protective equipment, pest-control measures, water and sanitation, equipment cleaning and maintenance, hygienic storage, packaging, inspection and testing where required, and other measures reasonably necessary to maintain safe production.

The Partnership may postpone non-essential projects where doing so is necessary to protect essential hygiene and safety.

11. Sustainability

Financial decisions should, where reasonably practicable, consider their environmental consequences.

• reduce water consumption;
• recycle or reuse water;
• reduce electricity consumption;
• increase renewable-energy use;
• reduce waste;
• improve resource efficiency;
• improve agricultural sustainability; or
• reduce long-term operating costs.

Sustainability projects should nevertheless be evaluated against affordability, operational necessity and expected benefit.

12. Business Continuity

The Partnership will seek to maintain sufficient resources to prevent avoidable disruption to essential operations.

Where resources are insufficient to undertake all planned projects simultaneously, management may phase projects according to:

Safety → legal compliance → operational necessity → revenue generation → cost reduction → strategic development → discretionary improvement.

Projects may therefore be postponed without necessarily being abandoned.

13. Subscriptions and Recurring Expenditure

A subscription should generally be retained where it performs an essential business function, protects business operations, produces measurable value, supports an active project, reduces a larger operating cost, or provides reasonable research and development value.

The Partnership should avoid accumulating subscriptions merely because each individual subscription appears inexpensive.

14. Financial Records

The Partnership will maintain appropriate records of invoices, receipts, contracts, subscription payments, creditor balances, customer payments, operating expenses, capital expenditure, loans and credit, assets, project expenditure, and other material financial transactions.

Digital records may be used where legally and operationally appropriate.

15. Approval of Major Expenditure

Major or unusual expenditure should, where practicable, receive appropriate authorization before commitment.

Available cash + expected income − existing commitments − essential expenditure = available discretionary capacity.

This calculation is intended as a management tool and does not replace professional accounting, tax or legal advice.

16. Ethical Financial Conduct

• conceal Partnership liabilities;
• misrepresent its financial position;
• falsify financial records;
• disguise personal expenditure as Partnership expenditure;
• use website policies to avoid legitimate contractual obligations;
• mislead creditors, banks, customers, regulators or suppliers; or
• knowingly incur credit that the Partnership cannot reasonably service.

17. Relationship With Creditors and Other Interested Parties

This policy does not cancel or modify an existing contract, waive a creditor's legal rights, prevent lawful debt recovery, subordinate one creditor's claim to another, transfer personal debts to the Partnership, create an exemption from taxation or licensing, constitute a guarantee of payment, or restrict any right available under applicable law.

Any modification of an existing contractual obligation should be made through an appropriate agreement with the relevant counterparty.

18. Personal Expenditure and Personal Credit

Where an individual associated with the Partnership has personal debts or personal expenditure commitments, those obligations remain separate from Partnership obligations unless they have been validly incurred on behalf of the Partnership.

The Partnership may nevertheless consider the effect of management's personal financial circumstances on business continuity where those circumstances could reasonably affect the person's ability to perform their Partnership responsibilities.

Personal financial obligations should not be concealed, misrepresented or improperly charged to the Partnership.

19. Ethical and Sustainable Allocation of Resources

The Partnership seeks to operate in a manner that balances financial responsibility with safe and hygienic production, environmental sustainability, responsible employment practices, customer welfare, responsible technology use, business continuity, lawful creditor relationships, and long-term economic sustainability.

Financial constraints may require the Partnership to phase projects, reduce discretionary expenditure or defer non-essential purchases. Such decisions should be made transparently and without compromising essential safety, legal or ethical obligations.

20. Policy Status and Limitations

This document is a management and governance policy of Harry Thuku Beverages LP. It is intended to guide financial decision-making and responsible allocation of resources.

• It does not create a contract with a creditor, customer, employee or other third party unless separately agreed.
• It does not amend an existing contract.
• It does not eliminate an existing debt.
• It does not prevent lawful enforcement of a debt.
• It does not determine the legal priority of creditors.
• It does not replace applicable Kenyan law.
• It does not replace professional accounting, tax or legal advice.
• It does not convert personal debts into Partnership debts.

Where this policy conflicts with applicable law or a valid contractual obligation, the applicable law or contractual obligation will take precedence.

21. Review

This policy will be reviewed periodically and may be updated to reflect changes in the Partnership's financial position, new business activities, new technologies, changes in law or regulation, changes in operational risks, changes in sustainability objectives, and lessons learned from business operations.

22. Approval

Approved by: Mr. Kevin Ngotho
Position: Head of Acquisitions
Effective Date: 22 August 2026
Signature: Not required