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REGISTERED NUMBER: 01474716 (England and Wales)

Disco Hi-Tec U.K. Limited

Audited Financial Statements for the Year Ended 31 March 2025

| Disco Hi-Tec U.K. Limited (Registered number: 01474716) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Disco Hi-Tec U.K. Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Mr K H Priewasser

| SECRETARY: | Vistra Company Secretaries Limited

| REGISTERED OFFICE: | Unit 34

| Basepoint Business Centre

| Metcalf Way

| Crawley

| West Sussex

| RH11 7XX

| REGISTERED NUMBER: | 01474716 (England and Wales)

| AUDITORS: | Swindells LLP

| Chartered Accountants

| and Statutory Auditor

| Wilson House

| 48 Brooklyn Road

| Seaford

| East Sussex

| BN25 2DX

| Disco Hi-Tec U.K. Limited (Registered number: 01474716) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 351 |  | 466 |  |

CURRENT ASSETS

Debtors | 5 | 576,218 |  | 538,001 |  |

Cash at bank and in hand | 160,670 |  | 71,078 |  |

736,888 |  | 609,079 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 6 | 388,215 |  | 281,562 |  |

NET CURRENT ASSETS | 348,673 |  | 327,517 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 349,024 |  | 327,983 |  |

PROVISIONS FOR LIABILITIES | 16,678 |  | 13,236 |  |

NET ASSETS | 332,346 |  | 314,747 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,000 |  | 1,000 |  |

Retained earnings | 331,346 |  | 313,747 |  |

SHAREHOLDERS' FUNDS | 332,346 |  | 314,747 |  |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 January 2026 and were signed by:

Mr K H Priewasser - Director

| Disco Hi-Tec U.K. Limited (Registered number: 01474716) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Disco Hi-Tec 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers. Revenue is recognised when the company obtains, through performance under contract, the right to consideration for those goods and services.

| The primary source of income is commissions received from the parent company on the sale of machines and components to customers.

| 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 | - | 25% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Disco Hi-Tec U.K. Limited (Registered number: 01474716) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Operating leases

| 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 contributes to employees' defined contribution pension schemes. Contributions payable to the pension schemes are charged to the profit and loss account in the period to which they relate.

| Provisions

| Provisions are made when an obligation exists for a future liability in respect of a past event and where the amount of obligation can be reliably estimated. Historical records are maintained of the annual cost of warranty work The warranty provision is based on the most recent three-year average of these costs applied to the number of machines under warranty at the date of approval of the financial statements by the director. An appropriate proportion of the engineers payroll costs are also included when calculating the expected expenditure relating to machines under warranty at the balance sheet date.

| Going concern

| The director has assessed whether the going concern basis of preparation continues to be appropriate, based on whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern.

| At the time of approving the financial statements the director believes that all appropriate measures have been or will be taken to ensure that the company will be able to continue its operations for at least the next 12 months and thus conclude that the going concern basis remains appropriate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 6 ) .

| Disco Hi-Tec U.K. Limited (Registered number: 01474716) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 5,706 |  | 5,663 |  | 1,264 |  | 12,633 |  |

| DEPRECIATION

| At 1 April 2024 | 5,706 |  | 5,349 |  | 1,112 |  | 12,167 |  |

| Charge for year | - |  | 79 |  | 36 |  | 115 |  |

| At 31 March 2025 | 5,706 |  | 5,428 |  | 1,148 |  | 12,282 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 235 |  | 116 |  | 351 |  |

| At 31 March 2024 | - |  | 314 |  | 152 |  | 466 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 534,661 |  | 510,957 |  |

| Other debtors | 41,557 |  | 27,044 |  |

576,218 |  | 538,001 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 16,021 |  | 14,666 |  |

| Taxation and social security | 13,639 |  | 39,042 |  |

| Other creditors | 358,555 |  | 227,854 |  |

388,215 |  | 281,562 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

| Disco Hi-Tec U.K. Limited (Registered number: 01474716) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

| The Report of the Auditors was unqualified.

| Ian Jenkins BSc FCA (Senior Statutory Auditor)

| for and on behalf of Swindells LLP

9. | FINANCIAL COMMITMENTS

| Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £55,123 (2024 - £73,699).

| Included within commitments are vehicle leases amounting to £45,143 (2024 - £51,743) at the balance sheet date.

10. | PARENT COMPANY

| The parent company is Disco Hi-Tec Europe GmbH, a company incorporated in Germany.

| ULTIMATE PARENT COMPANY

| Disco Corporation (incorporated in Japan) is regarded by the director as being the company's ultimate parent company. The company is listed on the Tokyo Stock Exchange under the reference 6146.

| Consolidated accounts are available from: 13-11 Omori-Kita 2-Chome, Ota-ku, Tokyo 143-8580, Japan.