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REGISTERED NUMBER: 09921761 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| FSP COOL LOCKERS UK LIMITED |

FSP COOL LOCKERS UK LIMITED (REGISTERED NUMBER: 09921761) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| FSP COOL LOCKERS UK LIMITED |

COMPANY INFORMATION

for the Year Ended 30 June 2025

| DIRECTOR: | S Hewitt

| REGISTERED OFFICE: | 7 Rockfield Business Park

| Old Station Drive

| Leckhampton

| Cheltenham

| GL53 0AN

| REGISTERED NUMBER: | 09921761 (England and Wales)

| AUDITORS: | Kingscott Dix (Cheltenham) Limited

| Statutory Auditor

| Chartered Accountants

| 7 Rockfield Business Park

| Old Station Drive

| Leckhampton

| Cheltenham

| GL53 0AN

FSP COOL LOCKERS UK LIMITED (REGISTERED NUMBER: 09921761) |

BALANCE SHEET

30 June 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 7,238 |  |

CURRENT ASSETS

Stocks | 5 | 5,608 |  | 5,608 |  |

Debtors | 6 | 1,710 |  | 425 |  |

Cash at bank and in hand | 33,455 |  | 26,311 |  |

40,773 |  | 32,344 |  |

CREDITORS

Amounts falling due within one year | 7 | (588,224 | ) | (610,587 | ) |

NET CURRENT LIABILITIES | (547,451 | ) | (578,243 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (547,451 | ) | (571,005 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | (17,659 | ) | (23,293 | ) |

PROVISIONS FOR LIABILITIES | 10 | - |  | (1,380 | ) |

NET LIABILITIES | (565,110 | ) | (595,678 | ) |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 12 | (565,210 | ) | (595,778 | ) |

SHAREHOLDERS' FUNDS | (565,110 | ) | (595,678 | ) |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2025 and were signed by:

S Hewitt - Director

FSP COOL LOCKERS UK LIMITED (REGISTERED NUMBER: 09921761) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| FSP Cool Lockers UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

| Going concern:

| The financial statements have been prepared on a going concern basis. The group has undertaken to provide continued financial support to allow the company to meet its debts as they fall due, for a period of at least 12 months from the date of approval of the financial statements.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| No significant judgements or estimations have been used in preparing the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Motor vehicles | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

FSP COOL LOCKERS UK LIMITED (REGISTERED NUMBER: 09921761) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 July 2024 | 18,093 |  |

| Disposals | (18,093 | ) |

| At 30 June 2025 | - |  |

| DEPRECIATION

| At 1 July 2024 | 10,855 |  |

| Charge for year | 3,619 |  |

| Eliminated on disposal | (14,474 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 7,238 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 5,608 |  | 5,608 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 425 |  |

| VAT | 1,710 |  | - |  |

1,710 |  | 425 |  |

FSP COOL LOCKERS UK LIMITED (REGISTERED NUMBER: 09921761) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 4,991 |  | 4,607 |  |

| Hire purchase contracts | - |  | 3,875 |  |

| Trade creditors | 370,997 |  | 361,507 |  |

| VAT | - |  | 12,059 |  |

| Other creditors | 212,236 |  | 228,539 |  |

588,224 |  | 610,587 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 17,659 |  | 22,650 |  |

| Hire purchase contracts | - |  | 643 |  |

17,659 |  | 23,293 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 4,518 |  |

| Amounts owed under hire purchase contracts are secured on the assets to which they relate.

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | - |  | 1,380 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 1,380 |  |

| Credit to Profit and Loss Account during year | (1,380 | ) |

| Balance at 30 June 2025 | - |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

FSP COOL LOCKERS UK LIMITED (REGISTERED NUMBER: 09921761) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

12. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | (595,778 | ) |

| Profit for the year | 30,568 |  |

| At 30 June 2025 | (565,210 | ) |

13. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Robert Harris FCA (Senior Statutory Auditor)

| for and on behalf of Kingscott Dix (Cheltenham) Limited

14. | RELATED PARTY DISCLOSURES

| The company has taken advantage of the exemption under FRS 102, not to disclose related party transactions with wholly owned group companies.

15. | ULTIMATE CONTROLLING PARTY

| The immediate parent company is FSP Holdings Pty Limited, a company incorporated in Australia. The ultimate controlling party is S Hewitt.