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REGISTERED NUMBER: 02724989 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| SIGVARIS BRITAIN LIMITED |

SIGVARIS BRITAIN LIMITED (REGISTERED NUMBER: 02724989) |

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 |

| SIGVARIS BRITAIN LIMITED |

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTORS: | Mr S Ha

| Mr M Ganzoni

| Mr D Gehrig

| SECRETARY: | Mrs J L Briggs

| REGISTERED OFFICE: | 1 Imperial Court

| Magellan Close

| Andover

| Hampshire

| SP10 5NT

| REGISTERED NUMBER: | 02724989 (England and Wales)

| AUDITORS: | BDO LLP

| Arcadia House

| Maritime Walk

| Southampton

| Hampshire

| SO14 3TL

| BANKERS: | National Westminster Bank PLC

| 105 High Street

| Winchester

| Hampshire

| SO23 9AN

SIGVARIS BRITAIN LIMITED (REGISTERED NUMBER: 02724989) |

BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 26,676 |  | 51,945 |  |

CURRENT ASSETS

Stocks | 5 | 371,692 |  | 353,377 |  |

Debtors | 6 | 885,302 |  | 780,628 |  |

Cash at bank and in hand | 362,699 |  | 643,585 |  |

1,619,693 |  | 1,777,590 |  |

CREDITORS

Amounts falling due within one year | 7 | (692,442) |  | (895,063) |  |

NET CURRENT ASSETS | 927,251 |  | 882,527 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 953,927 |  | 934,472 |  |

PROVISIONS FOR LIABILITIES | 9 | (101,671) |  | (93,763) |  |

NET ASSETS | 852,256 |  | 840,709 |  |

CAPITAL AND RESERVES

Called up share capital | 862,500 |  | 862,500 |  |

Capital redemption reserve | 12,500 |  | 12,500 |  |

Retained earnings | (22,744 | ) | (34,291 | ) |

SHAREHOLDERS' FUNDS | 852,256 |  | 840,709 |  |

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by:

Mr S Ha - Director

Mr D Gehrig - Director

SIGVARIS BRITAIN LIMITED (REGISTERED NUMBER: 02724989) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Sigvaris Britain 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.

| Going Concern

| The financial statements have been prepared on a going concern basis and this is supported by forecasts prepared by the Directors, with continuing profitability expected. In the event it is required, the company's ultimate parent company has confirmed in a signed letter of support that they will provide the company with the resources to continue trading for a period of no less than 12 months from the signing of these financial statements.

| Significant judgements and estimates

| The most significant estimate and judgement in these accounts relates to the valuation and recognition of a provision for dilapidation which will become payable when the company vacates its premises at the end of the lease term. The directors consider it appropriate to provide for these costs as there is a contractual obligation to return the property to its original state upon departure and the estimated cost of this work can be reliably estimated by reference to the alterations made when the company took on the property. The directors have used previous estimates made by third party surveyors and their own past experience in determining the level of the provision held.

| Turnover

| Turnover is the amount derived from the sale of compression hosiery during the year and is stated after trade discounts, other sales taxes and net of Value Added Tax.

| The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity. Revenue from the sales of compression hosiery is recognised when goods are dispatched.

| Tangible fixed assets

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

| Leasehold Improvements |  | - straight line over the term of the lease |  |

| Fixtures & fittings |  | - straight line over 1, 3, 6 or 8 years |  |

| Computer & office equipment |  | - straight line over 1 or 3 years |  |

| Stocks

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

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans from related parties.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

SIGVARIS BRITAIN LIMITED (REGISTERED NUMBER: 02724989) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

| 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.

| Operating leases

| Rentals paid under operating leases are charged to the Statement of Comprehensive Income as incurred.

| Interest

| Interest receivable or payable is credited or charged to the Statement of Comprehensive Income in the financial year to which it relates.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 27 (2024 - 23 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures, |

| fittings |

| Leasehold |  | & office |  | Computer |

| Improvements |  | equipment |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 189,321 |  | 23,326 |  | 210,804 |  | 423,451 |  |

| Additions | - |  | - |  | 7,290 |  | 7,290 |  |

| At 31 December 2025 | 189,321 |  | 23,326 |  | 218,094 |  | 430,741 |  |

| DEPRECIATION

| At 1 January 2025 | 170,921 |  | 22,749 |  | 177,836 |  | 371,506 |  |

| Charge for year | 18,166 |  | 495 |  | 13,898 |  | 32,559 |  |

| At 31 December 2025 | 189,087 |  | 23,244 |  | 191,734 |  | 404,065 |  |

| NET BOOK VALUE

| At 31 December 2025 | 234 |  | 82 |  | 26,360 |  | 26,676 |  |

| At 31 December 2024 | 18,400 |  | 577 |  | 32,968 |  | 51,945 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Trading stocks | 371,692 |  | 353,377 |  |

| There is no material difference between the replacement cost of stocks and the amounts stated above.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 786,317 |  | 712,692 |  |

| Amounts owed by group undertakings | - |  | 8,750 |  |

| Prepayments | 98,985 |  | 59,186 |  |

885,302 |  | 780,628 |  |

SIGVARIS BRITAIN LIMITED (REGISTERED NUMBER: 02724989) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 83,216 |  | 107,004 |  |

| Amounts owed to group undertakings | 209,947 |  | 314,821 |  |

| Taxation and social security | 196,913 |  | 256,687 |  |

| Other creditors and accruals | 202,366 |  | 216,551 |  |

692,442 |  | 895,063 |  |

8. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 192,403 |  | 141,279 |  |

| Between one and five years | 367,997 |  | 102,564 |  |

| In more than five years | 298,137 |  | - |  |

858,537 |  | 243,843 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 6,331 |  | 9,763 |  |

| Other provisions | 95,340 |  | 84,000 |  |

101,671 |  | 93,763 |  |

| Deferred |  | Dilapidations |

| tax |  |  |

£ | £ |

| Balance at 1 January 2025 | 9,763 |  | 84,000 |  |

| (Credit)/charge to Income Statement during year | (3,432 | ) | 11,540 |  |

| Balance at 31 December 2025 | 6,331 |  | 95,540 |  |

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

| The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

| The audit report was signed on 6 March 2026 by James Evans (Senior Statutory Auditor) on behalf of BDO LLP

11. | 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.

| The directors did not receive any remuneration or dividends from the company during the current or previous period.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Sigvaris Holding AG.

| Sigvaris Holding AG, a company incorporated in Switzerland, is the holder of the company's 862,500 shares.

| Sigvaris Holding AG is the parent of the smallest group for which financial statements are drawn up of which Sigvaris Britain Limited is a member. The registered office of Sigvaris Holding AG is Sandgrube 29, 9050 Appenzell.