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REGISTERED NUMBER: 14242735 (England and Wales)

| FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| WUSTHOF UK LTD |

WUSTHOF UK LTD (REGISTERED NUMBER: 14242735)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

WUSTHOF UK LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr C R Branigan

| Mr M Vom Brocke

| Mrs V K Wusthof

| SECRETARY: | Southern Corporate Services Limited

| REGISTERED OFFICE: | Fleming Court

| Leigh Road

| Eastleigh

| Southampton

| Hampshire

| SO50 9PD

| REGISTERED NUMBER: | 14242735 (England and Wales)

| AUDITORS: | Shaw Gibbs (Audit) Limited

| Statutory Auditor

| Fleming Court

| Leigh Road

| Eastleigh

| Southampton

| Hampshire

| SO50 9PD

WUSTHOF UK LTD (REGISTERED NUMBER: 14242735)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 589,579 |  | 677,113 |  |

Debtors | 5 | 530,917 |  | 374,187 |  |

Cash at bank | 210,650 |  | 99,310 |  |

1,331,146 |  | 1,150,610 |  |

CREDITORS

Amounts falling due within one year | 6 | 974,969 |  | 792,938 |  |

NET CURRENT ASSETS | 356,177 |  | 357,672 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 356,177 |  | 357,672 |  |

PROVISIONS FOR LIABILITIES | 19,290 |  | 16,690 |  |

NET ASSETS | 336,887 |  | 340,982 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Capital contribution reserve | 350,000 |  | 350,000 |  |

Retained earnings | (13,114 | ) | (9,019 | ) |

SHAREHOLDERS' FUNDS | 336,887 |  | 340,982 |  |

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 January 2026 and were signed on its behalf by:

Mr C R Branigan - Director

WUSTHOF UK LTD (REGISTERED NUMBER: 14242735)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Wusthof 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. | 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

| 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.

| Stocks

| Stocks 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 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 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.

| 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.

WUSTHOF UK LTD (REGISTERED NUMBER: 14242735)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Operating lease agreements

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

| 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 profit and loss account in other administrative expenses.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 3 ) .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 522,484 |  | 369,187 |  |

| Other debtors | 8,433 |  | 5,000 |  |

530,917 |  | 374,187 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 17,731 |  | 14,878 |  |

| Amounts owed to group undertakings | 745,907 |  | 628,141 |  |

| Taxation and social security | 117,301 |  | 70,771 |  |

| Other creditors | 94,030 |  | 79,148 |  |

974,969 |  | 792,938 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

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

| The Report of the Auditors was unqualified.

| Neil Raynsford (Senior Statutory Auditor)

| for and on behalf of Shaw Gibbs (Audit) Limited

WUSTHOF UK LTD (REGISTERED NUMBER: 14242735)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | OTHER FINANCIAL COMMITMENTS

| Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £19,713 (2024: £nil). This amount is in relation to operating lease commitments which are payable over the next three years.

10. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.

11. | CONTROLLING PARTY

| The immediate parent company of Wusthof UK Ltd is Wusthof Holding GmbH, a company incorporated in Germany and registered with Wuppertal Local Court (registration code HRB 16483) who's registered office is Kronprinzenstr. 49, 42655 Solingen, Nordrhein-Westfalen, Germany.

| The ultimate controlling party of Wusthof UK Ltd is Ed Wusthof Dreizackwerk KG (a limited partnership based in Germany).

12. | CAPITAL CONTRIBUTION RESERVE

| On incorporation, the immediate parent company provided funding totalling £350,000, to provide initial working capital. This amount was treated as a capital contribution and is included in equity.