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REGISTERED NUMBER: 04540948 (England and Wales)

Financial Statements For The Year Ended 30 September 2025

for

M D Trading U K Limited

| M D Trading U K Limited (Registered number: 04540948) |

Contents of the Financial Statements

For The Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 8 |

| M D Trading U K Limited |

Company Information

For The Year Ended 30 September 2025

| DIRECTORS: | M Dewar

| Mrs C A Dewar

| SECRETARY: | Mrs C A Dewar

| REGISTERED OFFICE: | 13 Stourdale Road

| Cradley Heath

| West Midlands

| B64 7BG

| REGISTERED NUMBER: | 04540948 (England and Wales)

| ACCOUNTANTS: | Howell Dunn & Co Limited

| 13 Stourdale Road

| Cradley Heath

| West Midlands

| B64 7BG

| M D Trading U K Limited (Registered number: 04540948) |

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 7,460 |  | 8,213 |  |

CURRENT ASSETS

Stocks | 1,473,039 |  | 1,120,576 |  |

Debtors | 5 | 238,674 |  | 144,762 |  |

Cash at bank | 147,635 |  | 106,501 |  |

1,859,348 |  | 1,371,839 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,301,509 |  | 731,329 |  |

NET CURRENT ASSETS | 557,839 |  | 640,510 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 565,299 |  | 648,723 |  |

PROVISIONS FOR LIABILITIES | 7 | 1,865 |  | 2,055 |  |

NET ASSETS | 563,434 |  | 646,668 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 563,334 |  | 646,568 |  |

SHAREHOLDERS' FUNDS | 563,434 |  | 646,668 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| M D Trading U K Limited (Registered number: 04540948) |

Balance Sheet - continued

30 September 2025

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 23 December 2025 and were signed on its behalf by:

M Dewar - Director

| M D Trading U K Limited (Registered number: 04540948) |

Notes to the Financial Statements

For The Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| M D Trading U K 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. | 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

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

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

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the cost incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

| Tangible fixed assets

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

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Office equipment | - | 15% on reducing balance

| Tangible fixed assets are stated under the cost model at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating.

| The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised within 'operating profit' in the income statement.

| M D Trading U K Limited (Registered number: 04540948) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

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

| Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula.

| Net realisable value is based on estimated selling price less any further costs expected to be incurred for completion and sale. The impairment loss is recognised in the income statement.

| 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 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.

| 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.

| 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 plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

| The contributions are recognised as an expense in the income statement when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plans are held separately from the company in independently administered funds.

| Employee benefits

| When employees have rendered services to the company, short term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| M D Trading U K Limited (Registered number: 04540948) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Debtors and creditors receivable/ payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of comprehensive income in other administrative expenses.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand and deposits held at call with banks.

| Impairment

| Assets not valued at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the statement of comprehensive income.

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

| Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method; Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 9 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Office |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 1,114 |  | 25,251 |  | 6,478 |  | 32,843 |  |

| Additions | - |  | - |  | 565 |  | 565 |  |

| At 30 September 2025 | 1,114 |  | 25,251 |  | 7,043 |  | 33,408 |  |

| DEPRECIATION

| At 1 October 2024 | 1,063 |  | 20,284 |  | 3,283 |  | 24,630 |  |

| Charge for year | 8 |  | 746 |  | 564 |  | 1,318 |  |

| At 30 September 2025 | 1,071 |  | 21,030 |  | 3,847 |  | 25,948 |  |

| NET BOOK VALUE

| At 30 September 2025 | 43 |  | 4,221 |  | 3,196 |  | 7,460 |  |

| At 30 September 2024 | 51 |  | 4,967 |  | 3,195 |  | 8,213 |  |

| M D Trading U K Limited (Registered number: 04540948) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 198,004 |  | 137,600 |  |

| Other debtors | 984 |  | 984 |  |

| Tax | 30,248 |  | - |  |

| Prepayments | 9,438 |  | 6,178 |  |

238,674 |  | 144,762 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,073,617 |  | 550,666 |  |

| Corporation tax | 48,016 |  | 6,839 |  |

| Social security and other taxes | 7,437 |  | 21,856 |  |

| Company credit card | 149,820 |  | 137,059 |  |

| Directors' current accounts | 18,019 |  | 10,350 |  |

| Accrued expenses | 4,600 |  | 4,559 |  |

1,301,509 |  | 731,329 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 1,865 |  | 2,055 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 2,055 |  |

| Credit to Statement of Income and Retained Earnings during year | (190 | ) |

| Balance at 30 September 2025 | 1,865 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

9. | ULTIMATE CONTROLLING PARTY

| Throughout the current and previous year, all of the shares in the company were

| owned by MDTUK Holdings Limited, a company in which M Dewar and C A Dewar

| own 100% of the issued ordinary share capital.

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

M D Trading U K Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M D Trading U K Limited for the year ended 30 September 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of M D Trading U K Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of M D Trading U K Limited and state those matters that we have agreed to state to the Board of Directors of M D Trading U K Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that M D Trading U K Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of M D Trading U K Limited. You consider that M D Trading U K Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of M D Trading U K Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Howell Dunn & Co Limited

13 Stourdale Road

Cradley Heath

West Midlands

B64 7BG

23 December 2025