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REGISTERED NUMBER: 03759834 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2025 to 31 December 2025

for

Ignition Components Limited

Ignition Components Limited (Registered number: 03759834)

Contents of the Financial Statements

for the Period 1 May 2025 to 31 December 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

Ignition Components Limited

Company Information

for the Period 1 May 2025 to 31 December 2025

| DIRECTOR: | J Painter

| REGISTERED OFFICE: | 1 Aston Court

| Bromsgrove Technology Park

| Bromsgrove

| Worcestershire

| B60 3AL

| REGISTERED NUMBER: | 03759834 (England and Wales)

| ACCOUNTANTS: | Kenneth Morris Limited

| 1 Aston Court

| Bromsgrove Technology Park

| Bromsgrove

| Worcestershire

| B60 3AL

Ignition Components Limited (Registered number: 03759834)

Abridged Balance Sheet

31 December 2025

| 2025 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 13,475 |  | 10,410 |  |

CURRENT ASSETS

Stocks | 99,758 |  | 101,905 |  |

Debtors | 89,337 |  | 110,779 |  |

Cash at bank | 157,934 |  | 93,916 |  |

347,029 |  | 306,600 |  |

CREDITORS

Amounts falling due within one year | 105,432 |  | 74,340 |  |

NET CURRENT ASSETS | 241,597 |  | 232,260 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 255,072 |  | 242,670 |  |

PROVISIONS FOR LIABILITIES | 2,756 |  | 1,753 |  |

NET ASSETS | 252,316 |  | 240,917 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 252,216 |  | 240,817 |  |

SHAREHOLDERS' FUNDS | 252,316 |  | 240,917 |  |

Ignition Components Limited (Registered number: 03759834)

Abridged Balance Sheet - continued

31 December 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 February 2026 and were signed by:

J Painter - Director

Ignition Components Limited (Registered number: 03759834)

Notes to the Financial Statements

for the Period 1 May 2025 to 31 December 2025

1. | STATUTORY INFORMATION

| Ignition Components 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.

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.

| 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 cost

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Stocks

| Inventories have been valued at the lower of cost and estimated selling price less costs to sell, after making due allowances for obsolete and slow moving items. Cost includes any expenditure incurred in bringing the stock to its present location and condition.

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

Ignition Components Limited (Registered number: 03759834)

Notes to the Financial Statements - continued

for the Period 1 May 2025 to 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Transactions denominated in foreign currencies are translated into sterling and recorded at the rate of exchange ruling at the date of the transaction. Balances at the year-end denominated in a foreign currency are translated into sterling at the rate of exchange ruling at the balance sheet date.

| 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.

| The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in profit and loss account when due.

| Operating lease

| Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease. Where no lease is in place, the rentals are charges to the profit and loss account as and when paid.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 6 (2025 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2025 | 12,611 |  |

| Additions | 5,224 |  |

| At 31 December 2025 | 17,835 |  |

| DEPRECIATION

| At 1 May 2025 | 2,201 |  |

| Charge for period | 2,159 |  |

| At 31 December 2025 | 4,360 |  |

| NET BOOK VALUE

| At 31 December 2025 | 13,475 |  |

| At 30 April 2025 | 10,410 |  |

5. | CONTINGENT LIABILITIES

| There are no contingent liabilities.

6. | POST BALANCE SHEET EVENTS

| There are no material post balance sheet events.

Ignition Components Limited (Registered number: 03759834)

Notes to the Financial Statements - continued

for the Period 1 May 2025 to 31 December 2025

7. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is IGCO Ltd.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Ignition Components Limited

The following reproduces the text of the report prepared for the director 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 Abridged Income Statement and certain other primary statements and the Report of the Director 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 Ignition Components Limited for the period ended 31 December 2025 which comprise the Abridged Income Statement, Abridged 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Ignition Components Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ignition Components Limited and state those matters that we have agreed to state to the director of Ignition Components Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ignition Components Limited and its director for our work or for this report.

It is your duty to ensure that Ignition Components 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 Ignition Components Limited. You consider that Ignition Components Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Ignition Components 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.

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

4 February 2026