Whistle Blower Policy

Effective Date: 1 January 2026

Caledonian Bullion Transport Ltd is committed to maintaining the highest standards of integrity, transparency, and ethical conduct. This Whistleblower Policy provides a safe mechanism to report concerns.

1. Purpose

This policy enables employees, contractors, partners, and stakeholders to report suspected:

• Fraud or financial misconduct

• Security breaches

• Legal or regulatory violations

• Corruption, bribery, or unethical conduct

2. Protection Against Retaliation

No individual who raises a concern in good faith will suffer retaliation, discrimination, or adverse treatment.

3. Confidentiality

All disclosures will be treated confidentially. Identities will not be revealed unless legally required.

4. Reporting Procedure

Concerns should be submitted in writing to:
info@caledonianbt.com

Reports should include sufficient detail to allow proper investigation.

5. Investigation Process

All reports are reviewed promptly and investigated independently. Appropriate corrective or disciplinary action will be taken where necessary.

6. Malicious Reporting

Knowingly false or malicious reports may result in disciplinary or legal action.