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REGISTERED NUMBER: 02580674 (England and Wales)

Financial Statements for the Year Ended 31st December 2025

for

IDS MEDIA UK LIMITED

| IDS MEDIA UK LIMITED (REGISTERED NUMBER: 02580674) |

Contents of the Financial Statements

for the Year Ended 31st December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| IDS MEDIA UK LIMITED |

Company Information

for the Year Ended 31st December 2025

| DIRECTORS: | E C Pickering

| Drs P J C Smulders

| REGISTERED OFFICE: | 3 Mill Court

| The Sawmills

| Durley

| Southampton

| Hampshire

| SO32 2EJ

| REGISTERED NUMBER: | 02580674 (England and Wales)

| AUDITORS: | Graham Martin & Co

| Statutory Auditors & Accountants

| 89 Leigh Road

| Eastleigh

| Hampshire

| SO50 9DQ

| IDS MEDIA UK LIMITED (REGISTERED NUMBER: 02580674) |

Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 35,701 |  | 135,547 |  |

CURRENT ASSETS

Debtors | 5 | 203,264 |  | 405,215 |  |

Cash at bank | 604,483 |  | 310,626 |  |

807,747 |  | 715,841 |  |

CREDITORS

Amounts falling due within one year | 6 | 841,055 |  | 157,417 |  |

NET CURRENT (LIABILITIES)/ASSETS | (33,308 | ) | 558,424 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,393 |  | 693,971 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 80 |  | 100 |  |

Capital redemption reserve | 8 | 20 |  | - |  |

Retained earnings | 8 | 2,293 |  | 693,871 |  |

SHAREHOLDERS' FUNDS | 2,393 |  | 693,971 |  |

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th March 2026 and were signed on its behalf by:

E C Pickering - Director

| IDS MEDIA UK LIMITED (REGISTERED NUMBER: 02580674) |

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| IDS Media 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 the value, net of value added tax and discounts, of work carried out in respect of services provided to customers. Revenue is recognised at the time the service is provided. Revenue for incomplete or partially completed projects is recognised only for cycles completed within the 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 etc | - | 25% on reducing balance and 20% on cost

| Taxation

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

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss 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 profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 35 (2024 - 40 ) .

| IDS MEDIA UK LIMITED (REGISTERED NUMBER: 02580674) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 1,516,362 |  |

| DEPRECIATION

| At 1st January 2025 | 1,380,815 |  |

| Charge for year | 99,846 |  |

| At 31st December 2025 | 1,480,661 |  |

| NET BOOK VALUE

| At 31st December 2025 | 35,701 |  |

| At 31st December 2024 | 135,547 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 145,796 |  | 363,125 |  |

| Other debtors | 57,468 |  | 42,090 |  |

203,264 |  | 405,215 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 59,202 |  | 24,924 |  |

| Amounts owed to group undertakings | 625,000 |  | - |  |

| Taxation and social security | 94,458 |  | 82,128 |  |

| Other creditors | 62,395 |  | 50,365 |  |

841,055 |  | 157,417 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted and issued:

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

| value: | £ | £ |

| 80 | Ordinary £1 shares | 1 | 80 |  | 100 |  |

| IDS MEDIA UK LIMITED (REGISTERED NUMBER: 02580674) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

8. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1st January 2025 | 693,871 |  | - |  | 693,871 |  |

| Profit for the year | 108,422 |  | 108,422 |  |

| Dividends | (625,000 | ) | (625,000 | ) |

| Purchase of own shares | (175,000 | ) | 20 |  | (174,980 | ) |

| At 31st December 2025 | 2,293 |  | 20 |  | 2,313 |  |

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

| The Report of the Auditors was unqualified.

| Duncan Jefferies FCCA (Senior Statutory Auditor)

| for and on behalf of Graham Martin & Co

10. | RELATED PARTY DISCLOSURES

| During the year the company entered into the following transactions with related parties:-

| Mr E. Pickering - Director of the company

| The company paid office rent, service charges and insurance costs of £13,857 (2024: £28,238) to a company indirectly controlled by Mr E. Pickering.

| PJC Management Nederland B.V. - Group company

| Allocation director's office expenses 2025 £13,460 (2024: £12,606).

| Consulting fees 2025 £25,000 as per GM 23/12/2022, (2024: £25,000).

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Drs P J C Smulders.

| The ultimate holding company is PJC Management (Nederland) B.V., which now owns 100% of the company's issued share capital. This company is registered in The Netherlands and 100% of its share capital is held by Drs P.J.C. Smulders.