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REGISTERED NUMBER: 15514651 (England and Wales)

| Financial Statements |

| for the Period 22 February 2024 to 31 December 2024 |

| for |

| Fime Services UK Limited |

| Previously known as |

| Orchid Operations UK Limited |

Fime Services UK Limited (Registered number: 15514651)

Contents of the Financial Statements

for the Period 22 February 2024 to 31 December 2024

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Fime Services UK Limited

Company Information

for the Period 22 February 2024 to 31 December 2024

| DIRECTORS: | A Bhandari

| L J D Grosclaude

| REGISTERED OFFICE: | Tweed House

| 12 The Mount

| Guildford

| Surrey

| GU2 4HN

| REGISTERED NUMBER: | 15514651 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Susan Ambrose FCCA FCA

| AUDITORS: | Butt Miller

| Chartered Accountants and Statutory Auditor

| 1 Minster Court

| Tuscam Way

| Camberley

| Surrey

| GU15 3YY

Fime Services UK Limited (Registered number: 15514651)

Statement of Financial Position

31 December 2024

| Notes | £ |

| FIXED ASSETS

| Intangible assets | 4 | 877,837 |  |

| Tangible assets | 5 | 312,603 |  |

| Investments | 6 | 4,066,172 |  |

5,256,612 |  |

| CURRENT ASSETS

| Stocks | 7 | 14,844 |  |

| Debtors | 8 | 1,971,210 |  |

| Cash at bank | 145,164 |  |

2,131,218 |  |

| CREDITORS

| Amounts falling due within one year | 9 | (6,704,813 | ) |

| NET CURRENT LIABILITIES | (4,573,595 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 683,017 |  |

| CAPITAL AND RESERVES

| Called up share capital | 12 | 586,001 |  |

| Retained earnings | 97,016 |  |

| SHAREHOLDERS' FUNDS | 683,017 |  |

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 5 March 2026 and were signed on its behalf by:

L J D Grosclaude - Director

Fime Services UK Limited (Registered number: 15514651)

Notes to the Financial Statements

for the Period 22 February 2024 to 31 December 2024

1. | STATUTORY INFORMATION

| Fime Services 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.

| The current accounting period is the first since incorporation and as such is shorter than a year for administrative purposes.

| Turnover

| Turnover is the amount derived from ordinary activities, and stated after trade discounts, other sales taxes and net of value added tax.

| Income represents the value of services provided under contracts to the extent that there is a right to

| consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the statement of financial position date, turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Intangible assets

| Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

| Intangible assets are not amortised until they start generating income for the company subject to any impairment for the year and as such there are no amortisation charges for the current year.

| 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 | - | 2 to 5 years

| Fixtures and fittings | - | 3 years

| Computer equipment | - | 3 to 5 years

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

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

Fime Services UK Limited (Registered number: 15514651)

Notes to the Financial Statements - continued

for the Period 22 February 2024 to 31 December 2024

2. | ACCOUNTING POLICIES - continued

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 charged to the Income Statement in the year in which it is incurred with the exception of expenditure incurred in respect of the development of major new products where the outcome of those projects is assessed as being reasonably certain as regards viability and technical feasibility. Such expenditure is capitalised and amortised on a straight line basis over the estimated period of sale for each product, commencing in the year that sales of the product are first made.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

| Leasing commitments

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

| 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 the Income Statement in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 22 .

4. | INTANGIBLE FIXED ASSETS

| Development |  | Customer |

| costs |  | relationships |  | Totals

£ | £ | £ |

| COST

| Additions | 228,495 |  | 649,342 |  | 877,837 |  |

| At 31 December 2024 | 228,495 |  | 649,342 |  | 877,837 |  |

| NET BOOK VALUE

| At 31 December 2024 | 228,495 |  | 649,342 |  | 877,837 |  |

Fime Services UK Limited (Registered number: 15514651)

Notes to the Financial Statements - continued

for the Period 22 February 2024 to 31 December 2024

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| Additions | 408,271 |  | 399 |  | 8,134 |  | 416,804 |  |

| At 31 December 2024 | 408,271 |  | 399 |  | 8,134 |  | 416,804 |  |

| DEPRECIATION

| Charge for period | 102,068 |  | 100 |  | 2,033 |  | 104,201 |  |

| At 31 December 2024 | 102,068 |  | 100 |  | 2,033 |  | 104,201 |  |

| NET BOOK VALUE

| At 31 December 2024 | 306,203 |  | 299 |  | 6,101 |  | 312,603 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| Additions | 4,066,172 |  |

| At 31 December 2024 | 4,066,172 |  |

| NET BOOK VALUE

| At 31 December 2024 | 4,066,172 |  |

7. | STOCKS

£ |

| Stocks | 14,844 |  |

8. | DEBTORS

£ |

| Amounts falling due within one year:

| Trade debtors | 359,203 |  |

| Other debtors | 75,915 |  |

| Deferred tax asset | 125,122 |  |

| Prepayments and accrued income | 41,218 |  |

| Amounts owed from group undertakings | 1,334,281 |  |

1,935,739 |  |

| Amounts falling due after more than one year:

| Deposits | 35,471 |  |

| Aggregate amounts | 1,971,210 |  |

Fime Services UK Limited (Registered number: 15514651)

Notes to the Financial Statements - continued

for the Period 22 February 2024 to 31 December 2024

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

£ |

| Trade creditors | 43,333 |  |

| Amounts owed to group undertakings | 5,968,018 |  |

| Other taxation and social security | 72,831 |  |

| Other creditors | 191,163 |  |

| Accruals and deferred income | 429,468 |  |

6,704,813 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

£ |

| Within one year | 82,508 |  |

| Between one and five years | 73,233 |  |

155,741 |  |

11. | SECURED DEBTS

| There is a floating charge over all assets of the company which is in favour of an intermediate parent company in the group.

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 586,001 | Ordinary | 1 | 586,001 |  |

| 586,001 Ordinary shares of 1 each were allotted and fully paid for cash at par during the period.

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

| The Report of the Auditors was unqualified.

| Susan Ambrose FCCA FCA (Senior Statutory Auditor)

| for and on behalf of Butt Miller

14. | RELATED PARTY DISCLOSURES

| 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.

15. | ULTIMATE CONTROLLING PARTY

| The immediate parent is Orchid HoldCo, SAS which owns the whole of the issued share capital of Fime Services UK Limited. The ultimate parent is Orchid Holdings, SAS which owns the whole of the issued share capital of Orchid HoldCo, SAS.

| The largest group of undertakings for which the group accounts have been drawn up is that headed by Orchid Holdings, SAS. The smallest group of undertakings for which the group accounts have been drawnup is that headed by Orchid HoldCo, SAS. Copies of all group financial statements are available from Orchid HoldCo, SAS, 3 Boulevard Sébastopol, 75001 Paris, France.