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REGISTERED NUMBER: 07953339 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| NUDIE JEANS UK LTD |

NUDIE JEANS UK LTD (REGISTERED NUMBER: 07953339)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

NUDIE JEANS UK LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | J A Levin

| REGISTERED OFFICE: | 34-40 High Street

| Wanstead

| London

| E11 2RJ

| REGISTERED NUMBER: | 07953339 (England and Wales)

| ACCOUNTANTS: | THP Limited

| Chartered Accountants

| 34-40 High Street

| Wanstead

| London

| E11 2RJ

NUDIE JEANS UK LTD (REGISTERED NUMBER: 07953339)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 704,354 |  | 180,421 |  |

CURRENT ASSETS

Stocks | 436,373 |  | 277,958 |  |

Debtors | 5 | 828,151 |  | 1,096,328 |  |

Cash at bank | 885,422 |  | 584,694 |  |

2,149,946 |  | 1,958,980 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,821,848 |  | 1,290,713 |  |

NET CURRENT ASSETS | 328,098 |  | 668,267 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,032,452 |  | 848,688 |  |

PROVISIONS FOR LIABILITIES | 45,623 |  | 14,094 |  |

NET ASSETS | 986,829 |  | 834,594 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 986,729 |  | 834,494 |  |

SHAREHOLDERS' FUNDS | 986,829 |  | 834,594 |  |

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

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

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 10 March 2026 and were signed by:

J A Levin - Director

NUDIE JEANS UK LTD (REGISTERED NUMBER: 07953339)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Nudie Jeans UK Ltd 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.

| Revenue recognition

| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied, net of returns, discounts and value added tax. Sales of goods are recognised on sale to the customer, which is considered to be the point of delivery and when the significant risks and rewards of the goods have been passed to the customer. Retail sales are by credit or payment card.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold property |  | -10% on cost |  |

| Improvements to property |  | -10% on cost |  |

| Fixtures and fittings |  | -Straight line over 5 years |  |

| Motor vehicles |  | -Straight line over 3 years |  |

| Computer equipment |  | -Straight line over 5 years |  |

| The company's policy is to capitalise all shop fit expenditure within fixtures and fittings.

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for impairment of obsolete or slow moving items.

| Cost is determined on the first-in, first-out (FIFO) method. Cost includes the purchase price, including taxes and duties, transport and handling directly attributable to bringing the stock to its present location and condition.

| 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.

| 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.

| 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.

NUDIE JEANS UK LTD (REGISTERED NUMBER: 07953339)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2024 - 21 ) .

4. | TANGIBLE FIXED ASSETS

| Short |  | Improvements |  | Fixtures |

| leasehold |  | to |  | and |  | Computer |

| property |  | property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 37,177 |  | 212,943 |  | 395,398 |  | 7,154 |  | 652,672 |  |

| Additions | 53,768 |  | 420,227 |  | 154,556 |  | 381 |  | 628,932 |  |

| Disposals | - |  | - |  | (426 | ) | (1,739 | ) | (2,165 | ) |

| At 31 December 2025 | 90,945 |  | 633,170 |  | 549,528 |  | 5,796 |  | 1,279,439 |  |

| DEPRECIATION

| At 1 January 2025 | 168 |  | 125,908 |  | 341,814 |  | 4,361 |  | 472,251 |  |

| Charge for year | 11,305 |  | 64,872 |  | 27,470 |  | 933 |  | 104,580 |  |

| Eliminated on disposal | - |  | - |  | (7 | ) | (1,739 | ) | (1,746 | ) |

| At 31 December 2025 | 11,473 |  | 190,780 |  | 369,277 |  | 3,555 |  | 575,085 |  |

| NET BOOK VALUE

| At 31 December 2025 | 79,472 |  | 442,390 |  | 180,251 |  | 2,241 |  | 704,354 |  |

| At 31 December 2024 | 37,009 |  | 87,035 |  | 53,584 |  | 2,793 |  | 180,421 |  |

5. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 679,884 |  | 957,970 |  |

| Prepayments and accrued income | 19,052 |  | 9,143 |  |

698,936 |  | 967,113 |  |

| Amounts falling due after more than one year:

| Other debtors | 129,215 |  | 129,215 |  |

| Aggregate amounts | 828,151 |  | 1,096,328 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,186,615 |  | 752,208 |  |

| Corporation tax | 43,172 |  | 61,802 |  |

| Social security and other taxes | 15,913 |  | 11,866 |  |

| VAT | 458,352 |  | 436,714 |  |

| Other creditors | 5,607 |  | 6,117 |  |

| Accrued expenses | 112,189 |  | 22,006 |  |

1,821,848 |  | 1,290,713 |  |

7. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 433,515 |  | 334,441 |  |

| Between one and five years | 1,116,974 |  | 1,140,550 |  |

| In more than five years | 627,750 |  | 34,375 |  |

2,178,239 |  | 1,509,366 |  |

NUDIE JEANS UK LTD (REGISTERED NUMBER: 07953339)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is J A Levin.

| The ultimate controlling party is Svenska Jeans Holding AB.

| Principal place of business |  | Sweden |  |

| Registration no. (Sweden) |  | 556918-0796 |  |

| Registered office |  | Västra Hamngatan 6, 2 Tr,411 17 Göteborg,Göteborg kommun,Västra Götalands län |  |