Inspired Entertainment, Inc.

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are controls and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our principal executive officer and our principal financial officer (together, the “Certifying Officers”), or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

Under the supervision and with the participation of our management, including our Certifying Officers, we carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a15(e) and 15d-15(e) under the Exchange Act. Based on the foregoing, our Certifying Officers concluded that our disclosure controls and procedures were not effective as of March 31, 2026, due to the material weaknesses described in Item 9A of the Company’s 2025 Form 10-K.

Management continues to progress throughout 2026, with its remediation efforts regarding the previously identified material weaknesses. With respect to the deficiencies associated with IT General Controls (as it relates to software updates by third-party vendors), management has designed and implemented procedures to address such deficiencies.

These deficiencies will be deemed remediated once the new controls are operating effectively over a sufficient period of time to ensure its operating effectiveness. Due to the pervasive nature of the IT deficiencies, automated process-level and manual controls that depend on information derived from this financially relevant application were also determined to be ineffective. These deficiencies are expected to be remediated upon the effectiveness of the remediation of the IT General Controls.

Continued efforts have also focused on remediating previously identified material weaknesses related to revenue and accounts receivable. Previously, the Company identified deficiencies due to insufficient evidence that all contracts executed prior to July 2025 had been revalidated such that billing systems contained accurate and complete contractual terms. This, therefore, represented a control gap with respect to these older contracts.

In 2026, the Company continued to design and implement controls to remediate all identified deficiencies as well as designing and implementing controls to enhance its controls and procedures related to capitalized software and contract costs. Management anticipates that these deficiencies will be remediated before the end of the current financial reporting year, ending December 31, 2026.

Management has also implemented new systems and processes to enhance their internal SOX management testing programs. Staffing resources were also increased in both the Finance and IT departments to strengthen internal controls and support ongoing process improvements.

Management will continue to implement measures designed to address the underlying process improvements associated with the previously identified material weaknesses. These measures include: (i) ongoing training and education for control owners on control design and execution requirements (ii) the continued development and periodic updating of a comprehensive risk & control matrix supported by detailed process flows and narratives for each reporting cycle (iii) implementation of standardized control templates to promote consistency in control performance and documentation (iv) deployment of a governance risk and compliance (“GRC”) system to support SOX compliance and (v) enhanced quarterly reporting to the Audit Committee regarding remediation progress and internal audit.

While management has demonstrated improvements in the design and operation of certain controls, full remediation will not be considered complete until the relevant controls have operated for a sufficient period of time and management has concluded, through testing, that these controls are operating effectively. Accordingly, management continues to evaluate the effectiveness of these controls as they mature and are subject to ongoing testing.

Although management expects to continue making progress during 2026, there can be no assurance as to the timing of full remediation, particularly given the need for sustained operating effectiveness to ensure such controls are operating effectively over a sufficient time period, with appropriate evidence.

Changes in Internal Control over Financial Reporting

Other than the changes discussed above, to remediate previously identified material weaknesses, there were no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.