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REGISTERED NUMBER: 00645201 (England and Wales)

| BAUMER LIMITED |

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |

| BAUMER LIMITED (REGISTERED NUMBER: 00645201) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 6

| BAUMER LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | Herr S Bruno

| Mr J Sumner

| SECRETARY: | Mr J Sumner

| REGISTERED OFFICE: | 33-36 Shrivenham Hundred Business Park

| Majors Road

| Watchfield

| SWINDON

| Wiltshire

| SN6 8TZ

| REGISTERED NUMBER: | 00645201 (England and Wales)

| AUDITORS: | Morris Owen

| Statutory Auditors

| 43-45 Devizes Road

| SWINDON

| Wiltshire

| SN1 4BG

| BANKERS: | Barclays Bank Plc

| 28 Regent Street

| SWINDON

| Wiltshire

| SN1 1QB

| SOLICITORS: | Gardner Leader

| Hardwick House

| Prospect Place

| SWINDON

| Wiltshire

| SN1 3LJ

| BAUMER LIMITED (REGISTERED NUMBER: 00645201) |

STATEMENT OF FINANCIAL POSITION

30TH SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 158,564 |  | 169,366 |  |

CURRENT ASSETS

Inventories | 170,177 |  | 192,958 |  |

Debtors | 5 | 869,493 |  | 733,582 |  |

Cash at bank | 1,836,831 |  | 1,611,444 |  |

2,876,501 |  | 2,537,984 |  |

CREDITORS

Amounts falling due within one year | 6 | 493,601 |  | 381,369 |  |

NET CURRENT ASSETS | 2,382,900 |  | 2,156,615 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,541,464 |  | 2,325,981 |  |

PROVISIONS FOR LIABILITIES | 6,503 |  | 7,135 |  |

NET ASSETS | 2,534,961 |  | 2,318,846 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 4,000 |  | 4,000 |  |

Retained earnings | 9 | 2,530,961 |  | 2,314,846 |  |

SHAREHOLDERS' FUNDS | 2,534,961 |  | 2,318,846 |  |

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th November 2025 and were signed on its behalf by:

Herr S Bruno - Director

| BAUMER LIMITED (REGISTERED NUMBER: 00645201) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Baumer Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: |  | 00645201 |  |

| Registered office: |  | 33-36 Shrivenham Hundred Business Park |  |

| Majors Road |  |

| Watchfield |  |

| SWINDON |  |

| Wiltshire |  |

| SN6 8TZ |  |

| The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest pound.

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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group as stated in Section 33 Related Party Disclosure paragraph 33.7.

| Significant judgements and estimates

| In preparing these financial statements, the directors have made the following judgements:

| - Determine whether leases entered into by the company as a lessee are operating leases or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

| - Determine the period of useful economic life and any residual value of all tangible fixed assets order to write off the value of each asset over that period.

| - Determine an appropriate provision for bad and doubtful debts by assessing the recoverability of all balances on a balance by balance basis.

| - Determine an appropriate provision for obsolete and slow moving stocks by assessing the net realisable value of all stock lines on a line by line basis.

| Revenue recognition

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

| Revenue is recognised when the goods are despatched.

| Tangible fixed assets

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

| Leasehold property | - | 2% on cost

| Fixtures and fittings | - | 33% on cost and 20% on cost

| Computer equipment | - | 33% on cost and 20% on cost

| Stocks

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

| BAUMER LIMITED (REGISTERED NUMBER: 00645201) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Short term creditors are measured at transaction price, less any impairment. Other financial liabilities , including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 15 ) .

| BAUMER LIMITED (REGISTERED NUMBER: 00645201) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Leasehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st October 2024 | 415,021 |  | 89,676 |  | 87,573 |  | 592,270 |  |

| Additions | - |  | 8,961 |  | 8,445 |  | 17,406 |  |

| Reclassification/transfer | - |  | (905 | ) | (16,123 | ) | (17,028 | ) |

| At 30th September 2025 | 415,021 |  | 97,732 |  | 79,895 |  | 592,648 |  |

| DEPRECIATION

| At 1st October 2024 | 277,083 |  | 80,521 |  | 65,300 |  | 422,904 |  |

| Charge for year | 7,754 |  | 7,548 |  | 12,907 |  | 28,209 |  |

| Reclassification/transfer | - |  | (3,385 | ) | (13,644 | ) | (17,029 | ) |

| At 30th September 2025 | 284,837 |  | 84,684 |  | 64,563 |  | 434,084 |  |

| NET BOOK VALUE

| At 30th September 2025 | 130,184 |  | 13,048 |  | 15,332 |  | 158,564 |  |

| At 30th September 2024 | 137,938 |  | 9,155 |  | 22,273 |  | 169,366 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 831,493 |  | 692,710 |  |

| Prepayments and accrued income | 38,000 |  | 40,872 |  |

869,493 |  | 733,582 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 31,101 |  | 21,598 |  |

| Amounts owed to group undertakings | 41,534 |  | 55,771 |  |

| Corporation tax | 37,405 |  | 39,339 |  |

| Social security and other taxes | 22,880 |  | 38,851 |  |

| VAT | 176,875 |  | 144,893 |  |

| Other creditors | 32,568 |  | 51,220 |  |

| Accruals and deferred income | 151,238 |  | 29,697 |  |

493,601 |  | 381,369 |  |

7. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 56,304 |  | 53,456 |  |

| Between one and five years | 47,173 |  | 58,171 |  |

| In more than five years | 382,800 |  | 383,200 |  |

486,277 |  | 494,827 |  |

| Included within the above is ground rent of £384,800 (2024: £385,200) payable over the next 962 years (2024: 963 years) at £400 per annum.

| BAUMER LIMITED (REGISTERED NUMBER: 00645201) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2,000 | Ordinary | £1 | 2,000 |  | 2,000 |  |

| 2,000 | Deferred | £1 | 2,000 |  | 2,000 |  |

4,000 |  | 4,000 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1st October 2024 | 2,314,846 |  |

| Profit for the year | 216,115 |  |

| At 30th September 2025 | 2,530,961 |  |

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

| The Report of the Auditors was unqualified.

| Mr Alan John Barlow (Senior Statutory Auditor)

| for and on behalf of Morris Owen

11. | ULTIMATE CONTROLLING PARTY

| Baumer Holding AG (incorporated in Switzerland) is the company's immediate and ultimate parent company.

| The address from where financial statements can be obtained is;

| Hummelstrasse 17

| CH-8500 Frauenfeld

| Switzerland

12. | CONTINGENCIES

| The bank has given a duty deferment bond to HM Revenue & Customs on behalf of the company for £80,000 dated 12th September 1997.

| The bank also holds as security over the assets of the company, a debenture on bank form dated 2nd September 1997, should the deferment bond be exercised.