XP Factory : Auditor resignation letter Dec 2021

10 December 2021

XP Factory Plc

Belmont House

Station Way

Crawley

RH10 1JA

United Kingdom

Our Ref:

MSE00108

Crowe U.K. LLP

Chartered Accountants

Member of Crowe Global

55 Ludgate Hill

London EC4M 7JW, UK

Tel [phone]

Fax [phone]

DX: 0014 London Chancery Lane www.crowe.co.uk

Dear Board of Directors

XP Factory Plc - company number 10184316

Escape Hunt Group Limited - company number 10676408 Escape Hunt IP Limited - company number 10981987 Escape Hunt Franchises Limited - company number 10856646 Escape Hunt Innovations Limited - company number 11066185 Escape Hunt Limited - company number 12034457

Escape Hunt USA Franchises Limited - company number 12956929

In accordance with the requirements of section 516 of the Companies Act 2006 and at your request we formally resign as auditors to the above named companies with effect from 10 December 2021.

In accordance with section 519 of the Companies Act 2006, we consider that the following reasons or matters connected with our ceasing to hold office should be brought to the attention of the members and creditors:

Following the recent acquisition we agreed jointly with management that it was appropriate for the company to seek new auditors.

Yours sincerely

Crowe U.K. LLP

Audit registration number: C001095468

Crowe U.K. LLP is a limited liability partnership registered in England and Wales with registered number OC307043. The registered office is at 55 Ludgate Hill, London EC4M 7JW. A list of the LLP's members is available at the registered office. Authorised and regulated by the Financial Conduct Authority. All insolvency practitioners in the firm are licensed in the UK by the Insolvency Practitioners Association. Crowe U.K. LLP is a member of Crowe Global, a Swiss verein. Each member firm of Crowe Global is a separate and independent legal entity. Crowe U.K. LLP and its affiliates are not responsible or liable for any acts or omissions of Crowe Global or any other member of Crowe Global.