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REGISTERED NUMBER: 08018899 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Implantcast UK Limited

| Implantcast UK Limited (Registered number: 08018899) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Implantcast UK Limited |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | A Dring

| Implantcast GmbH

| J Sass

| REGISTERED OFFICE: | Euro Innovation Centre

| Aston Cross Business Park

| Rocky Lane

| Birmingham

| B6 5RQ

| REGISTERED NUMBER: | 08018899 (England and Wales)

| AUDITORS: | Derek Young & Co Accountants LLP

| Statutory Auditors

| Chartered Accountants

| Estate House

| Evesham Street

| Redditch

| Worcestershire

| B97 4HP

| Implantcast UK Limited (Registered number: 08018899) |

Abridged Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,184,870 |  | 694,484 |  |

CURRENT ASSETS

Stocks | 3,633,232 |  | 2,619,592 |  |

Debtors | 1,641,569 |  | 1,050,366 |  |

Cash at bank and in hand | 233,713 |  | 463,105 |  |

5,508,514 |  | 4,133,063 |  |

CREDITORS

Amounts falling due within one year | 4,640,469 |  | 4,014,196 |  |

NET CURRENT ASSETS | 868,045 |  | 118,867 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,052,915 |  | 813,351 |  |

CREDITORS

Amounts falling due after more than one year | (52,795 | ) | - |  |

PROVISIONS FOR LIABILITIES | (286,732 | ) | (162,003 | ) |

NET ASSETS | 1,713,388 |  | 651,348 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | 1,713,288 |  | 651,248 |  |

SHAREHOLDERS' FUNDS | 1,713,388 |  | 651,348 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 24 March 2026 and were signed on its behalf by:

A Dring - Director

| Implantcast UK Limited (Registered number: 08018899) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Implantcast 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.

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 amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of trade discounts, value added tax and any other tax based on the amounts so derived.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been passed to the buyer (usually on despatch of goods, or date of use of goods on consignment), the amount of revenue can me measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| 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.

| Plant and machinery | - | 25% on reducing balance and 10% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33.33% on cost

| Tangible fixed assets are stated at cost less depreciation.

| Stocks

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

| 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.

| Implantcast UK Limited (Registered number: 08018899) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 30 (2024 - 22 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 1,006,537 |  |

| Additions | 719,354 |  |

| Disposals | (4,716 | ) |

| At 31 December 2025 | 1,721,175 |  |

| DEPRECIATION

| At 1 January 2025 | 312,053 |  |

| Charge for year | 225,517 |  |

| Eliminated on disposal | (1,265 | ) |

| At 31 December 2025 | 536,305 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,184,870 |  |

| At 31 December 2024 | 694,484 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| Additions | 67,285 |  |

| At 31 December 2025 | 67,285 |  |

| DEPRECIATION

| Charge for year | 16,821 |  |

| At 31 December 2025 | 16,821 |  |

| NET BOOK VALUE

| At 31 December 2025 | 50,464 |  |

| Implantcast UK Limited (Registered number: 08018899) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

5. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 9,904 |  | - |  |

| Between one and five years | 52,795 |  | - |  |

62,699 |  | - |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 300,609 |  | 156,145 |  |

| Between one and five years | 909,783 |  | 214,440 |  |

1,210,392 |  | 370,585 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

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

| The Report of the Auditors was unqualified.

| Mr Stephen Young FCA (Senior Statutory Auditor)

| for and on behalf of Derek Young & Co Accountants LLP

8. | ULTIMATE CONTROLLING PARTY

| The company is under the control of Implantcast GmbH, a company incorporated in Germany, which owns 100% of the share capital, The consolidated accounts of Implantcast GmbH can be obtained from Luneburger Schanze 26. D-21614 Buxtehude, Hamburg, Germany.

| N Mohr is the ultimate controlling party by virtue of his ownership of 65% of Implantcast GmbH's share capital.