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REGISTERED NUMBER: 03214458 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

ARLEC UK HOLDINGS LIMITED

ARLEC UK HOLDINGS LIMITED (REGISTERED NUMBER: 03214458) |

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 |

| ARLEC UK HOLDINGS LIMITED |

COMPANY INFORMATION

for the year ended 30 June 2025

| DIRECTORS: | I N Trahar

| G Jeganathan

| REGISTERED OFFICE: | Magma House

| 16 Davy Court

| Castle Mound Way

| Rugby

| CV23 0UZ

| REGISTERED NUMBER: | 03214458 (England and Wales)

ARLEC UK HOLDINGS LIMITED (REGISTERED NUMBER: 03214458) |

BALANCE SHEET

30 June 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 3,609,593 |  | 3,609,593 |  |

CURRENT ASSETS

Cash at bank | 11,785 |  | 11,785 |  |

CREDITORS

Amounts falling due within one year | 5 | (2,260 | ) | (2,260 | ) |

NET CURRENT ASSETS | 9,525 |  | 9,525 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,619,118 |  | 3,619,118 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 3,609,495 |  | 3,609,495 |  |

Retained earnings | 9,623 |  | 9,623 |  |

SHAREHOLDERS' FUNDS | 3,619,118 |  | 3,619,118 |  |

The company is entitled to exemption from audit under Section 480 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 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.

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

I N Trahar - Director

ARLEC UK HOLDINGS LIMITED (REGISTERED NUMBER: 03214458) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2025

1. | STATUTORY INFORMATION

| Arlec UK Holdings Limited (03214458) is a private company, limited by shares, registered in England and Wales. Its registered office is Magma House, 16 Davy Court, Castle Mound Way, Rugby, CV23 0UZ.

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 company was dormant (within the meaning of section 480 of the Companies Act 2006) throughout the year ended 30 June 2025.

| The financial statements are presented in Sterling (£) and are rounded to the nearest £1.

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at

| transaction price, 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.

| Such assets are subsequently carried at amortised cost using the effective interest rate method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless

| the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Investment in subsidiaries

| Investment in the subsidiary company is held at cost less accumulated impairment losses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 3,609,593 |  |

| NET BOOK VALUE

| At 30 June 2025 | 3,609,593 |  |

| At 30 June 2024 | 3,609,593 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 2,260 |  | 2,260 |  |

ARLEC UK HOLDINGS LIMITED (REGISTERED NUMBER: 03214458) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 June 2025

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 3,609,495 | Ordinary | £1 | 3,609,495 |  | 3,609,495 |  |

7. | RELATED PARTY DISCLOSURES

| At the year end a balance was due to Avatar Industries Pty Limited, the parent company at the balance sheet date, totalling £100 (2024: £100). This related to an investment in Arlec Electrical Company Limited of which £100 was paid on behalf of Arlec UK Holdings Limited by Avatar Industries Pty Limited.

| At the year end a balance was due to Arlec Electrical Company Limited, a subsidiary of Arlec UK Holdings Limited, totalling £2,160 (2024: £2,160). This related to accountancy fees that were paid on behalf of Arlec UK Holdings Limited.