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REGISTERED NUMBER: 08377119 (England and Wales)

| Unaudited Financial Statements |

| for the Period 1 January 2024 to 30 June 2025 |

| for |

| Durata UK Ltd |

| Durata UK Ltd (Registered number: 08377119) |

Contents of the Financial Statements

for the Period 1 January 2024 to 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Durata UK Ltd |

Company Information

for the Period 1 January 2024 to 30 June 2025

| DIRECTORS: | J D Mcgee

| Mrs A L Mcgee

| SECRETARY: | Mrs A L Mcgee

| REGISTERED OFFICE: | 2 Wilfred Whitfield Way

| Tees Amp

| Middlesbrough

| United Kingdom

| TS2 1EN

| REGISTERED NUMBER: | 08377119 (England and Wales)

| ACCOUNTANTS: | Anderson Barrowcliff Limited

| Chartered Accountants

| 3 Kingfisher Court

| Bowesfield Park

| Stockton on Tees

| TS18 3EX

| Durata UK Ltd (Registered number: 08377119) |

Balance Sheet

30 June 2025

| 2025 | 2023 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 42,150 |  | - |  |

Tangible assets | 5 | 192,847 |  | 181,102 |  |

234,997 |  | 181,102 |  |

CURRENT ASSETS

Stocks | 73,908 |  | 177,584 |  |

Debtors | 6 | 7,400,211 |  | 1,136,306 |  |

Cash at bank and in hand | 113,545 |  | 548,537 |  |

7,587,664 |  | 1,862,427 |  |

CREDITORS

Amounts falling due within one year | 7 | 4,970,238 |  | 1,594,165 |  |

NET CURRENT ASSETS | 2,617,426 |  | 268,262 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,852,423 |  | 449,364 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (789,365 | ) | (283,803 | ) |

PROVISIONS FOR LIABILITIES | (41,000 | ) | (6,084 | ) |

NET ASSETS | 2,022,058 |  | 159,477 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 2,021,958 |  | 159,377 |  |

SHAREHOLDERS' FUNDS | 2,022,058 |  | 159,477 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

| Durata UK Ltd (Registered number: 08377119) |

Balance Sheet - continued

30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

J D Mcgee - Director

| Durata UK Ltd (Registered number: 08377119) |

Notes to the Financial Statements

for the Period 1 January 2024 to 30 June 2025

1. | STATUTORY INFORMATION

| Durata UK Ltd 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.

| Turnover

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

| When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of ten years.

| 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 | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| 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 items.

| Taxation

| Taxation for the period 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 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 period 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.

| Durata UK Ltd (Registered number: 08377119) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Accounting period

| The accounting period was extended to 30 June 2025 and covers an 18 month period. The comparative covers a 12 month period and is therefore not entirely comparable.

| Amounts recoverable on contracts

| Amounts recoverable on contracts are stated at cost plus attributable profit to the extent that such profit is reasonably certain and after making provision for any foreseeable losses in completing contracts, less payments on account received.

| Debtors and creditors receivable/payable within one year

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

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value.

| Impairment

| Assets not measured 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 profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 35 (2023 - 27 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 42,150 |  |

| At 30 June 2025 | 42,150 |  |

| NET BOOK VALUE

| At 30 June 2025 | 42,150 |  |

| Durata UK Ltd (Registered number: 08377119) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 January 2024 | - |  | 24,252 |  | 7,181 |  |

| Additions | 35,059 |  | 40,269 |  | 3,815 |  |

| Disposals | - |  | (2,159 | ) | (7,181 | ) |

| At 30 June 2025 | 35,059 |  | 62,362 |  | 3,815 |  |

| DEPRECIATION

| At 1 January 2024 | - |  | 7,691 |  | 1,436 |  |

| Charge for period | 7,691 |  | 14,286 |  | 492 |  |

| Eliminated on disposal | - |  | (298 | ) | (1,436 | ) |

| At 30 June 2025 | 7,691 |  | 21,679 |  | 492 |  |

| NET BOOK VALUE

| At 30 June 2025 | 27,368 |  | 40,683 |  | 3,323 |  |

| At 31 December 2023 | - |  | 16,561 |  | 5,745 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 172,674 |  | 2,956 |  | 207,063 |  |

| Additions | - |  | 21,205 |  | 100,348 |  |

| Disposals | - |  | (2,956 | ) | (12,296 | ) |

| At 30 June 2025 | 172,674 |  | 21,205 |  | 295,115 |  |

| DEPRECIATION

| At 1 January 2024 | 16,243 |  | 591 |  | 25,961 |  |

| Charge for period | 51,802 |  | 4,361 |  | 78,632 |  |

| Eliminated on disposal | - |  | (591 | ) | (2,325 | ) |

| At 30 June 2025 | 68,045 |  | 4,361 |  | 102,268 |  |

| NET BOOK VALUE

| At 30 June 2025 | 104,629 |  | 16,844 |  | 192,847 |  |

| At 31 December 2023 | 156,431 |  | 2,365 |  | 181,102 |  |

| Included in tangible fixed assets are assets held under hire purchase with an aggregate net book value of £95,031 (2023 - £153,606). Depreciation charged on these assets during the year amounted to £46,231 (2023 - £15,928).

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

2025 | 2023 |

| as restated |

£ | £ |

| Trade debtors | 551,034 |  | 246,182 |  |

| Amounts owed by participating interests | 1,854,628 |  | - |  |

| Amounts recoverable on contract | 1,106,977 |  | - |  |

| Other debtors | 3,887,572 |  | 890,124 |  |

7,400,211 |  | 1,136,306 |  |

| Durata UK Ltd (Registered number: 08377119) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

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

2025 | 2023 |

| as restated |

£ | £ |

| Bank loans and overdrafts | 10,314 |  | 16,881 |  |

| Hire purchase contracts | 20,784 |  | 18,189 |  |

| Payments on account | 362,426 |  | - |  |

| Trade creditors | 344,036 |  | 768,516 |  |

| Taxation and social security | 1,495,798 |  | 303,037 |  |

| Other creditors | 2,736,880 |  | 487,542 |  |

4,970,238 |  | 1,594,165 |  |

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

2025 | 2023 |

| as restated |

£ | £ |

| Bank loans | - |  | 10,314 |  |

| Hire purchase contracts | 109,563 |  | 134,541 |  |

| Other creditors | 679,802 |  | 138,948 |  |

789,365 |  | 283,803 |  |

9. | SECURED DEBTS

| Hire purchase liabilities are secured on the asset to which they relate. The invoice factoring liability is secured by way of a debenture against the asset of the company.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2023 |

| value: |  | as restated |

£ | £ |

| 100 | ordinary shares | 1 | 100 |  | 100 |  |

11. | OTHER FINANCIAL COMMITMENTS

| Total financial commitments which are not included in the balance sheet amount to £1,217,813 (2024: £249,744) relating to amounts payable under operating leases.

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the period the company advanced £169,392 to director 1 (2023 as restated - £123,279). During the period the director repaid £125,037 (2023 as restated - £60,000) leaving an amount owed to the company at the period end of £263,022 (2023 as restated - £218,667).

| During the period the company advanced £62,723 to director 2 (2023 as restated - £67,292). During the period the director repaid £187,254 (2023 as restated - £36,000) leaving an amount owed to the company at the period end of £nil (2023 as restated - £124,531).

| During the period the company advanced £154,092 to director 3 (2023 as restated - £69,270). During the period the director repaid £14,000 (2023 as restated - £24,000) leaving an amount owed to the company at the period end of £247,521(2023 as restated - £107,429).

| Interest has been charged at HMRC official rate.