Code of Business Conduct & Ethics

Purpose

WBP Equip is committed to conducting its business with integrity, professionalism, and respect for the law. This Code sets out the standards of conduct expected of everyone who works with or on behalf of the Company.

Ethical Standards

Everyone associated with WBP Equip is expected to:

• act honestly, in good faith, and with professionalism;
• protect the reputation and interests of the Company;
• comply with applicable laws and regulations; and
• uphold the values and policies of the Company.

Compliance with Law

We expect compliance with all applicable legal and regulatory requirements, including but not limited to those relating to corporate governance, data protection, anti-bribery, and fair dealing.

Conflicts of Interest

Individuals must avoid situations where personal, financial, or other interests may conflict — or appear to conflict — with the interests of the Company. Any potential conflict should be disclosed transparently and managed appropriately.

Gifts, Hospitality, and Inducements

Offering, receiving, or soliciting gifts, hospitality, or other benefits that could improperly influence — or appear to influence — business decisions is not acceptable. Our Gifts and Hospitality Policy provides further guidance.

Use of Company Assets

Company assets — including systems, data, and intellectual property — must be used responsibly and for proper business purposes. Confidential information must be handled in accordance with our Information Security and Data Protection policies.

Fair Dealing

We are committed to dealing fairly with investors, partners, suppliers, and other stakeholders. Dishonest, misleading, or unethical behaviour in any business interaction is not acceptable.

Speaking Up

We encourage individuals to raise concerns about conduct that may breach this Code or any related policy. Our Whistleblowing and Speaking Up Policy provides a safe and supportive framework for doing so.

Accountability

Everyone associated with WBP Equip has a responsibility to understand and follow this Code. Leadership is expected to lead by example and to support a culture of integrity throughout the organisation.