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REGISTERED NUMBER: 03280926 (England and Wales)

| Unaudited Financial Statements for the Year Ended 31 May 2025 |

| for |

| Flamefast (U.K.) Limited |

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Statement of Directors' Responsibilities | 13 |

| Independent Chartered Accountants' Review Report | 14 |

| Flamefast (U.K.) Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | Mr Steven Antony Swinden

| Mrs Jane Warburton

| Mrs Colleen Swinden

| SECRETARY: | Mr Steven Antony Swinden

| REGISTERED OFFICE: | 1 Heaton Court

| Risley Road

| Birchwood

| Warrington

| Cheshire

| WA3 6QU

| REGISTERED NUMBER: | 03280926 (England and Wales)

| ACCOUNTANTS: | Nick Brajkovich Limited

| Chartered Accountants

| 29 Withers Avenue

| Warrington

| Cheshire

| WA2 8EU

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 192,405 |  | 159,191 |  |

CURRENT ASSETS

Stocks | 5 | 2,233,258 |  | 1,888,964 |  |

Debtors | 6 | 1,825,389 |  | 1,845,337 |  |

Cash at bank | 913,084 |  | 831,636 |  |

4,971,731 |  | 4,565,937 |  |

CREDITORS

Amounts falling due within one year | 7 | 3,199,788 |  | 2,880,185 |  |

NET CURRENT ASSETS | 1,771,943 |  | 1,685,752 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,964,348 |  | 1,844,943 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (116,998 | ) | (157,643 | ) |

PROVISIONS FOR LIABILITIES | 10 | (44,410 | ) | (33,063 | ) |

NET ASSETS | 1,802,940 |  | 1,654,237 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 900 |  | 900 |  |

Capital redemption reserve | 12 | 100 |  | 100 |  |

Retained earnings | 12 | 1,801,940 |  | 1,653,237 |  |

SHAREHOLDERS' FUNDS | 1,802,940 |  | 1,654,237 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Balance Sheet - continued

31 May 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 9 February 2026 and were signed on its behalf by:

Mr Steven Antony Swinden - Director

Mrs Jane Warburton - Director

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Flamefast (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.

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The principal accounting policies adopted are set out below.

| 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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Revenue from the sale of goods shall be recognised when all the following conditions have been satisfied:

| - the entity has transferred to the buyer the significant risks and rewards of ownership of the goods;

| - the entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

| - the amount of revenue can be measured reliably;

| - it is probable that the economic benefits associated with the transaction will flow to the entity;

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Revenue from the sale of goods is generally recognised when they are handed over to the transport firms which, under the terms of current contracts, mark the time when the above risks and rewards are transferred.

| Revenue is not recognised if its recoverability is considered to be uncertain.

| Revenue is stated net of discounts, allowances, rebates and returns, and does not include the proceeds from the disposal of raw materials and scrap.

| Revenue includes also minor cost connected with the sales process, such as certification ,recoveries of cost of transport, packaging, insurances etc

| Revenue for services rendered is recorded in the profit & loss when the service has been provided to the customer.

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Plant and machinery |  | 25% on cost |  |

| Fixtures and fittings |  | 20-40% on cost |  |

| Motor vehicles |  | 25% on Cost |  |

| Improvements to property |  | 25% on Cost |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| 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.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforcible right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Other financial assets

| Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Derecognition of financial assets

| 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.

| Research and development

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

| Foreign currencies

| Transactions in foreign currency are translated at exchange rates approximating to the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the foreign exchange rate ruling at that date. Foreign exchange differences are recognised in the profit and loss account.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Provisions

| A provision is recognised in the balance sheet when the company has a constructive or legal obligation as a result of a past event and it is probable that an outflow of economic benefit will be required to settle the obligation. Provisions are recognised at their discounted net present value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 51 (2024 - 54 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 June 2024 | 59,984 |  | 232,152 |  | 95,381 |  |

| Additions | - |  | 27,818 |  | 6,277 |  |

| Disposals | - |  | - |  | - |  |

| At 31 May 2025 | 59,984 |  | 259,970 |  | 101,658 |  |

| DEPRECIATION

| At 1 June 2024 | 46,835 |  | 190,448 |  | 49,959 |  |

| Charge for year | 1,812 |  | 13,805 |  | 13,483 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 May 2025 | 48,647 |  | 204,253 |  | 63,442 |  |

| NET BOOK VALUE

| At 31 May 2025 | 11,337 |  | 55,717 |  | 38,216 |  |

| At 31 May 2024 | 13,149 |  | 41,704 |  | 45,422 |  |

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | TANGIBLE FIXED ASSETS - continued

| Computer |

| and |

| Motor |  | office |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 74,530 |  | 170,031 |  | 632,078 |  |

| Additions | 60,090 |  | 5,005 |  | 99,190 |  |

| Disposals | (74,530 | ) | - |  | (74,530 | ) |

| At 31 May 2025 | 60,090 |  | 175,036 |  | 656,738 |  |

| DEPRECIATION

| At 1 June 2024 | 58,365 |  | 127,280 |  | 472,887 |  |

| Charge for year | 10,194 |  | 11,790 |  | 51,084 |  |

| Eliminated on disposal | (59,638 | ) | - |  | (59,638 | ) |

| At 31 May 2025 | 8,921 |  | 139,070 |  | 464,333 |  |

| NET BOOK VALUE

| At 31 May 2025 | 51,169 |  | 35,966 |  | 192,405 |  |

| At 31 May 2024 | 16,165 |  | 42,751 |  | 159,191 |  |

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 42,866 |  | 74,530 |  | 117,396 |  |

| Additions | - |  | 60,090 |  | 60,090 |  |

| Disposals | - |  | (74,530 | ) | (74,530 | ) |

| At 31 May 2025 | 42,866 |  | 60,090 |  | 102,956 |  |

| DEPRECIATION

| At 1 June 2024 | 7,233 |  | 58,365 |  | 65,598 |  |

| Charge for year | 4,287 |  | 10,194 |  | 14,481 |  |

| Eliminated on disposal | - |  | (59,638 | ) | (59,638 | ) |

| At 31 May 2025 | 11,520 |  | 8,921 |  | 20,441 |  |

| NET BOOK VALUE

| At 31 May 2025 | 31,346 |  | 51,169 |  | 82,515 |  |

| At 31 May 2024 | 35,633 |  | 16,165 |  | 51,798 |  |

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | STOCKS

| 31.5.25 |  | 31.5.24

£ | £ |

| Stocks | 1,911,009 |  | 1,642,542 |  |

| Work-in-progress | 322,249 |  | 246,422 |  |

2,233,258 |  | 1,888,964 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 1,552,180 |  | 1,596,554 |  |

| Other debtors | 15,272 |  | 14,340 |  |

| VAT | 52,452 |  | - |  |

| Prepayments | 205,485 |  | 234,443 |  |

1,825,389 |  | 1,845,337 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 48,000 |  | 48,000 |  |

| Finance leases | 35,833 |  | 28,086 |  |

| Trade creditors | 1,383,610 |  | 1,010,729 |  |

| Amounts owed to group undertakings | 247,326 |  | 267,261 |  |

| Tax | 2,508 |  | - |  |

| Social security and other taxes | 54,749 |  | 48,739 |  |

| VAT | - |  | 66,082 |  |

| Other creditors | 72,675 |  | 8,720 |  |

| Other loans | 1,074,009 |  | 963,409 |  |

| Accrued expenses | 281,078 |  | 439,159 |  |

3,199,788 |  | 2,880,185 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans - 1-2 years | 48,000 |  | 48,000 |  |

| Bank loans - 2-5 years | 12,000 |  | 60,000 |  |

| Finance leases | 56,998 |  | 49,643 |  |

116,998 |  | 157,643 |  |

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 108,000 |  | 156,000 |  |

| Finance leases | 92,831 |  | 77,729 |  |

200,831 |  | 233,729 |  |

| The company's bank loans are secured by an a fixed and floating charge through a debenture and legal charge over the assets of Flamefast( UK) Limited.

| The company's hire purchase liabilities are secured against the individual assets held under such agreements.

| The other loans are secured by a debenture held including a first fixed charge over book and other debts, chattels and goodwill, both present and future, and first floating charge over all assets and undertaking both present and future.

10. | PROVISIONS FOR LIABILITIES

| 31.5.25 |  | 31.5.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 44,410 |  | 33,063 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 33,063 |  |

| Provided during year | 11,347 |  |

| Balance at 31 May 2025 | 44,410 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 762 | Ordinary 'A' | £1 | 762 |  | 762 |  |

| 138 | Ordinary 'B' | £1 | 138 |  | 138 |  |

900 |  | 900 |  |

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

12. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 June 2024 | 1,653,237 |  | 100 |  | 1,653,337 |  |

| Profit for the year | 206,794 |  | 206,794 |  |

| Dividends | (58,091 | ) | (58,091 | ) |

| At 31 May 2025 | 1,801,940 |  | 100 |  | 1,802,040 |  |

13. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr Steven Antony Swinden.

14. | ULTIMATE PARENT COMPANY

| Flamefast Holdings Limited is regarded by the directors as being the company's ultimate parent company.

| Flamefast (U.K.) Limited (Registered number: 03280926) |

Statement of Directors' Responsibilities

for the Year Ended 31 May 2025

The following reproduces the text of the report prepared for the directors 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 Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ON BEHALF OF THE BOARD:

Mr Steven Antony Swinden - Director

Mrs Jane Warburton - Director

9 February 2026

Independent Chartered Accountants' Review Report to the Directors of

Flamefast (U.K.) Limited

The following reproduces the text of the report prepared for the directors 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 Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

We have reviewed the financial statements of Flamefast (U.K.) Limited for the year ended 31 May 2025, which comprise the Income Statement, Balance Sheet and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Directors' responsibility for the financial statements

As explained more fully in the Statement of Directors' Responsibilities set out on page sixteen, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Accountants' responsibility

Our responsibility is to express a conclusion on the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), 'Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF (Revised) 'Assurance review engagements on historical financial statements'. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). ISRE 2400 (Revised) also requires us to comply with the ICAEW Code of Ethics and the FRC's Ethical Standard, as applicable.

Scope of the assurance review

A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed additional procedures, primarily consisting of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK). Accordingly, we do not express an audit opinion on these financial statements.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:

- | so as to give a true and fair view of the state of the company's affairs as at 31 May 2025 and of its profit for the year then ended;

- | in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | in accordance with the requirements of the Companies Act 2006.

Use of our report

This report is made solely to the company's directors, as a body, in accordance with our terms of engagement. Our review has been undertaken so that we might state to the directors those matters that we have agreed with them in a reviewer's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's directors as a body for our work, for this report, or for the conclusions we have formed.

Nick Brajkovich Limited

Chartered Accountants

29 Withers Avenue

Warrington

Cheshire

WA2 8EU

Independent Chartered Accountants' Review Report to the Directors of

Flamefast (U.K.) Limited

9 February 2026