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REGISTERED NUMBER: SC170134 (Scotland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| MEISER (UK) LIMITED |

| MEISER (UK) LIMITED (REGISTERED NUMBER: SC170134) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| MEISER (UK) LIMITED |

COMPANY INFORMATION

for the year ended 30 SEPTEMBER 2025

| DIRECTORS: | Mr L C Hannan

| W Meiser

| SECRETARY: | G Mcgurk

| REGISTERED OFFICE: | 1b Poplar Road

| Broadmeadow Industrial Estate

| Dumbarton

| G82 2RD

| REGISTERED NUMBER: | SC170134 (Scotland)

| AUDITORS: | Thomas Barrie & Co LLP

| Statutory Auditor

| Chartered Accountants

| Atlantic House

| 1a Cadogan Street

| Glasgow

| G2 6QE

| MEISER (UK) LIMITED (REGISTERED NUMBER: SC170134) |

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 39,750 |  | 37,567 |  |

CURRENT ASSETS

Stocks | 13,171 |  | 28,237 |  |

Debtors | 5 | 724,555 |  | 1,122,113 |  |

Cash at bank | 389,019 |  | 246,260 |  |

1,126,745 |  | 1,396,610 |  |

CREDITORS

Amounts falling due within one year | 6 | (293,117 | ) | (543,377 | ) |

NET CURRENT ASSETS | 833,628 |  | 853,233 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 873,378 |  | 890,800 |  |

PROVISIONS FOR LIABILITIES | (1,226 | ) | (584 | ) |

NET ASSETS | 872,152 |  | 890,216 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 872,150 |  | 890,214 |  |

SHAREHOLDERS' FUNDS | 872,152 |  | 890,216 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

Mr L C Hannan - Director

| MEISER (UK) LIMITED (REGISTERED NUMBER: SC170134) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Meiser (Uk) Limited is a private company, limited by shares, registered in Scotland, registration number SC170134. The registered office is 1b Poplar Road, Broadmeadow Industrial Estate, Dumbarton, G82 2RD.

| The principal activity of the company is the sale of fabricated metal products.

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.

| The presentational and functional currency of the financial statements is Pounds Sterling (£).

| Going Concern

| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Significant judgements and estimates

| In preparing these financial statements, the directors are required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

| There are no significant judgements or estimates used in the preparation of these accounts.

| Turnover

| Turnover is measured at the fair value of consideration received or receivable, taking into account the amount of any discounts and rebates allowed by the entity, but excluding value added tax and other sales taxes.

| Sale of goods

| Revenue is recognised when the significant risks and rewards of ownership have been transferred to the customer, recovery of the consideration is probable, the associated costs and possible return of goods can be estimated reliably, there is no continuing management involvement with the goods, and the amount of revenue can be measured reliably.

| 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.

| Land and buildings | - | 1% on cost

| Plant and machinery etc | - | 33% on cost and 25% on cost

| The carrying value of tangible fixed assets are reviewed for impairment if events or changes in circumstances indicate the carrying value may not be reasonable.

| Stocks and work in progress

| Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

| Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

| MEISER (UK) LIMITED (REGISTERED NUMBER: SC170134) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash balances.

| Creditors

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

| Provisions

| Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

| MEISER (UK) LIMITED (REGISTERED NUMBER: SC170134) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 38,712 |  | 28,796 |  | 67,508 |  |

| Additions | - |  | 5,406 |  | 5,406 |  |

| Disposals | - |  | (16,573 | ) | (16,573 | ) |

| At 30 September 2025 | 38,712 |  | 17,629 |  | 56,341 |  |

| DEPRECIATION

| At 1 October 2024 | 3,483 |  | 26,458 |  | 29,941 |  |

| Charge for year | 387 |  | 2,836 |  | 3,223 |  |

| Eliminated on disposal | - |  | (16,573 | ) | (16,573 | ) |

| At 30 September 2025 | 3,870 |  | 12,721 |  | 16,591 |  |

| NET BOOK VALUE

| At 30 September 2025 | 34,842 |  | 4,908 |  | 39,750 |  |

| At 30 September 2024 | 35,229 |  | 2,338 |  | 37,567 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 715,504 |  | 1,119,265 |  |

| Amounts owed by group undertakings | 6,925 |  | - |  |

| Other debtors | 2,126 |  | 2,848 |  |

724,555 |  | 1,122,113 |  |

| Amounts owed by group undertakings comprises:

| Meiser Agriculture |  | 6,925 |  | - |  |

|  | 6,925 |  | - |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 68,979 |  | 56,645 |  |

| Amounts owed to group undertakings | 21,213 |  | 60,550 |  |

| Taxation and social security | 128,638 |  | 318,897 |  |

| Other creditors | 74,287 |  | 107,285 |  |

293,117 |  | 543,377 |  |

| MEISER (UK) LIMITED (REGISTERED NUMBER: SC170134) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 SEPTEMBER 2025

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

| Amounts owed to group undertakings comprises:

|  | 2025 |  | 2024 |  |

| Meiser Vogtland OHG |  | 15,209 |  | 60,128 |  |

| Meiser Holding GmbH |  | 312 |  | 56 |  |

| Gebruder Meiser GmbH |  | 2,124 |  | 326 |  |

| Meiser Agriculture |  | - |  | 40 |  |

| RST Meiser Nederland |  | 3,568 |  | - |  |

|  | 21,213 |  | 60,550 |  |

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

| The Report of the Auditors was unqualified.

| Martin Greig BA CA (Senior Statutory Auditor)

| for and on behalf of Thomas Barrie & Co LLP

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of the exemptions provided by Section 33 of FRS 102 'Related Party Disclosures' and has not disclosed transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is party to the transaction is wholly owned by a member of that group.

9. | ULTIMATE CONTROLLING PARTY

| Meiser (UK) Ltd is a wholly owned subsidiary of Meiser International GmbH, a company registered in Germany, registration number 17071. The registered office address is:

| Edmund Meiser Strasse 1

| D-66839

| Schmelz - Limbach

| Germany