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REGISTERED NUMBER: 01904449 (England and Wales)

| Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| AZON UK LIMITED |

| AZON UK LIMITED (REGISTERED NUMBER: 01904449) |

Contents of the Financial Statements

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| AZON UK LIMITED |

Company Information

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | P M Muessig

| Ms S Simon

| Mrs M Roberts

| REGISTERED OFFICE: | Hayvenhursts

| Fairway House

| Links Business Park

| St Mellons

| Cardiff

| CF3 0LT

| REGISTERED NUMBER: | 01904449 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Stephen Cox

| AUDITORS: | Hayvenhursts Limited

| Chartered Accountants &

| Statutory Auditor

| Fairway House

| Links Business Park

| St Mellons, Cardiff

| CF3 OLT

| AZON UK LIMITED (REGISTERED NUMBER: 01904449) |

Statement of Financial Position

31 JULY 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 286,956 |  | 238,076 |  |

Debtors | 6 | 109,906 |  | 93,427 |  |

Cash at bank | 4,462 |  | 8,480 |  |

401,324 |  | 339,983 |  |

CREDITORS

Amounts falling due within one year | 7 | (446,571 | ) | (352,463 | ) |

NET CURRENT LIABILITIES | (45,247 | ) | (12,480 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (45,247 | ) | (12,480 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,733,363 |  | 1,733,363 |  |

Retained earnings | 10 | (1,778,610 | ) | (1,745,843 | ) |

SHAREHOLDERS' FUNDS | (45,247 | ) | (12,480 | ) |

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2025 and were signed on its behalf by:

P M Muessig - Director

| AZON UK LIMITED (REGISTERED NUMBER: 01904449) |

Notes to the Financial Statements

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Azon 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 (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements - going concern

| The financial statements have been prepared under the historical cost convention.

| The financial statements have been prepared on a going concern basis based upon the continuing support of the parent company.

| Significant judgements and estimates

| The financial statements are prepared under the going concern basis. The directors believe this is appropriate as they believe that the company has the necessary resources at its disposal to meet its liabilities as they fall due.

| The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements.

| Turnover

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

| Tangible fixed assets

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

| Short leasehold | - | 10% on cost

| Plant and machinery | - | 33% on cost, 20% on cost and 15% on cost

| Fixtures and fittings | - | 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.

| AZON UK LIMITED (REGISTERED NUMBER: 01904449) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| AZON UK LIMITED (REGISTERED NUMBER: 01904449) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |

| leasehold |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024

| and 31 July 2025 | 8,285 |  | 63,242 |  | 22,596 |  | 94,123 |  |

| DEPRECIATION

| At 1 August 2024

| and 31 July 2025 | 8,285 |  | 63,242 |  | 22,596 |  | 94,123 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  | - |  | - |  | - |  |

| At 31 July 2024 | - |  | - |  | - |  | - |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 89,171 |  | 76,117 |  |

| Other debtors | 11,934 |  | 7,385 |  |

| Prepayments | 8,801 |  | 9,925 |  |

109,906 |  | 93,427 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 435,909 |  | 342,462 |  |

| Social security and other taxes | 829 |  | 829 |  |

| Accrued expenses | 9,833 |  | 9,172 |  |

446,571 |  | 352,463 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 18,876 |  | 18,876 |  |

| AZON UK LIMITED (REGISTERED NUMBER: 01904449) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,733,363 | Ordinary Shares | £1 | 1,733,363 |  | 1,733,363 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 August 2024 | (1,745,843 | ) |

| Deficit for the year | (32,767 | ) |

| At 31 July 2025 | (1,778,610 | ) |

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

| The Report of the Auditors was unqualified.

| Stephen Cox (Senior Statutory Auditor)

| for and on behalf of Hayvenhursts Limited

12. | RELATED PARTY DISCLOSURES

| Included within purchases are £73,538, (2024 - £28,565) of purchases from Azon USA Inc, the ultimate parent company. The transactions took place at commercial rates.

| As at 31 July 2025 an amount of £395,494 (2024 - £321,956) was included within trade creditors owed to Azon USA inc.

| The Parent Company Azon USA Inc, continues to support the Company.

| The Ultimate controlling party is Azon USA Inc.

| AZON UK LIMITED (REGISTERED NUMBER: 01904449) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2025

13. | AUDITOR LIABILITY LIMITATION AGREEMENT

| As perscribed in the audit engagement letter dated 23 September 2019 the advice given by our Auditors is for our sole use and does not constitute advice to any third party to whom we may communicate it.

| Our Auditor will provide the professional services outlined in that engagement letter with reasonable care and skill. However, they will not be responsible for any losses, penalties, surcharges, interest or additional tax liabilities arising from the supply by ourselves or others of incorrect or incomplete information, or from the failure by ourselves or others to supply any appropriate information or our failure to act on their advice or respond promptly to communications from them or the tax authorities.

| We agreed to hold harmless and indemnify our Auditor against any misrepresentation (intentional or unintentional) supplied to our Auditor orally or in writing in connection with this agreement. We have agreed that we will not bring any claim in connection with services provided to the the company by the Audit firm against any of its employees on a personal basis.

| We will not hold our Auditor, or their principles,or their directors or their staff, responsible, to the fullest extent permitted by law, for any loss suffered by us arising from any misrepresentation (Intentional or unintentional) supplied to our Auditors orally or in writing in connection with services they provide to the company, against any of their directors or employees personally.

| The Auditors' work is not, unless there is a legal or regulatory requirement, to be made available to third parties without their written permission and they will accept no responsibility to third parties for any aspect of their professional services or work that is made available.