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REGISTERED NUMBER: 04646615 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

APP (UK) LIMITED

APP (UK) LIMITED (REGISTERED NUMBER: 04646615)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

APP (UK) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | S Baker

| REGISTERED OFFICE: | Unit 10 Ashchurch Business Park

| Alexandra Way

| Tewkesbury

| Gloucestershire

| GL20 8NB

| REGISTERED NUMBER: | 04646615 (England and Wales)

| ACCOUNTANTS: | Randall & Payne LLP

| Chartered Accountants

| Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

APP (UK) LIMITED (REGISTERED NUMBER: 04646615)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 29,633 |  | 39,511 |  |

CURRENT ASSETS

Stocks | 341,275 |  | 317,280 |  |

Debtors | 5 | 213,312 |  | 262,534 |  |

Cash at bank | 1,180,353 |  | 1,405,169 |  |

1,734,940 |  | 1,984,983 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,578,825 |  | 1,819,496 |  |

NET CURRENT ASSETS | 156,115 |  | 165,487 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 185,748 |  | 204,998 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 185,747 |  | 204,997 |  |

SHAREHOLDERS' FUNDS | 185,748 |  | 204,998 |  |

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

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

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

The financial statements were approved by the director and authorised for issue on 23 February 2026 and were signed by:

S Baker - Director

APP (UK) LIMITED (REGISTERED NUMBER: 04646615)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| APP (UK) 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.

| Turnover

| Turnover represents net invoiced sales of goods, excluding value added tax. Turnover is recognised when the Company has earned the right to the consideration.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

| 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.

| Provisions

| Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

| Going concern

| The director has assessed the going concern status of the company and has determined that there are no material uncertainties that may cast significant doubt about the company’s ability to continue trading as a going concern. Therefore, these financial statements have been prepared using a going concern basis.

APP (UK) LIMITED (REGISTERED NUMBER: 04646615)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 17,269 |  | 77,465 |  | 4,485 |  | 99,219 |  |

| DEPRECIATION

| At 1 July 2024 | 17,269 |  | 37,954 |  | 4,485 |  | 59,708 |  |

| Charge for year | - |  | 9,878 |  | - |  | 9,878 |  |

| At 30 June 2025 | 17,269 |  | 47,832 |  | 4,485 |  | 69,586 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | 29,633 |  | - |  | 29,633 |  |

| At 30 June 2024 | - |  | 39,511 |  | - |  | 39,511 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 189,944 |  | 239,118 |  |

| Other debtors | - |  | 3,497 |  |

| VAT | 10,999 |  | 7,852 |  |

| Prepayments and accrued income | 12,369 |  | 12,067 |  |

213,312 |  | 262,534 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 682 |  | 4,250 |  |

| Social security and other taxes | 1,512 |  | (781 | ) |

| Pension control | 38 |  | - |  |

| Other creditors | 1,532,465 |  | 1,790,700 |  |

| Accruals and deferred income | 44,128 |  | 25,327 |  |

1,578,825 |  | 1,819,496 |  |

7. | ULTIMATE CONTROLLING PARTY

| The company is a fully owned subsidiary of Advanced Poly-Packaging Inc, a Company incorporated in the United States of America.