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REGISTERED NUMBER: 13435794 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| SIMON-KUCHER ENGINE LTD |

SIMON-KUCHER ENGINE LTD (REGISTERED NUMBER: 13435794)

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 |

SIMON-KUCHER ENGINE LTD

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTORS: | J A Brown

| G Harwood

| G J Clausen

| REGISTERED OFFICE: | Herschel House

| 58 Herschel Street

| Slough

| SL1 1PG

| REGISTERED NUMBER: | 13435794 (England and Wales)

| AUDITORS: | Oury Clark Chartered Accountants

| Statutory Auditors

| Herschel House

| 58 Herschel Street

| Slough

| Berkshire

| SL1 1PG

SIMON-KUCHER ENGINE LTD (REGISTERED NUMBER: 13435794)

BALANCE SHEET

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 2,120,117 |  | 409,793 |  |

Cash at bank | 988,248 |  | 584,617 |  |

3,108,365 |  | 994,410 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,813,859 |  | 530,477 |  |

NET CURRENT ASSETS | 1,294,506 |  | 463,933 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,294,506 |  | 463,933 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 50,000 |  | 50,000 |  |

Retained earnings | 1,244,506 |  | 413,933 |  |

SHAREHOLDERS' FUNDS | 1,294,506 |  | 463,933 |  |

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 Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

J A Brown - Director

SIMON-KUCHER ENGINE LTD (REGISTERED NUMBER: 13435794)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Simon-Kucher Engine 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 normal place of business is 5th Floor,10 Fleet Place, London, EC4M 7QS.

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 financial statements have been prepared on a going concern basis as Simon, Kucher & Co. Holding GmbH, will continue to support the Company for a period of at least 12 months and 1 day from the date the audit report is signed.

| Related party exemption

| 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.

| Turnover

| Turnover represents the provision of software and consultancy services, excluding value added tax and discounts. Turnover is recognised on a time spent basis over the length of the contract on an accruals basis, when performance obligations are satisfied.

| Turnover also represents costs that are incurred on contracts headed by other group members. Depending on the level of work performed, they are recharged at a margin in line with the sales and marketing agreement.

| 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.

SIMON-KUCHER ENGINE LTD (REGISTERED NUMBER: 13435794)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Basic Financial Instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any Other Financial Instruments, as covered by Section 12 of FRS 102.

3. | EMPLOYEES AND DIRECTORS

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

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 833,266 |  | 263,400 |  |

| Amounts owed by group undertakings | 632,204 |  | 42,233 |  |

| Other debtors | 654,647 |  | 104,160 |  |

2,120,117 |  | 409,793 |  |

| Included within other debtors is an amount of £651,228 (2024 - £nil) that relates to deferred contract costs.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 19,523 |  | 120 |  |

| Amounts owed to group undertakings | 751,779 |  | 189,653 |  |

| Taxation and social security | 74,581 |  | 3,977 |  |

| Other creditors & accruals | 967,976 |  | 336,727 |  |

1,813,859 |  | 530,477 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 50,000 | Ordinary | £1 | 50,000 |  | 50,000 |  |

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

| The Report of the Auditors was unqualified.

| Emma Crowley (Senior Statutory Auditor)

| for and on behalf of Oury Clark Chartered Accountants

| We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

| "Use of report

| This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed."

SIMON-KUCHER ENGINE LTD (REGISTERED NUMBER: 13435794)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

8. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.

9. | ULTIMATE PARENT COMPANY

| Simon, Kucher & Co. Holding GmbH (incorporated in Germany) is regarded by the directors as being the company's ultimate parent company.

| The registered office address of Simon, Kucher & Co. Holding GmbH is Willy-Brandt-Allee 13, 53113, Bonn, Germany.

| The accounts of Simon, Kucher & Co. Holding GmbH are publicly available at the following website: www.bundesanzeiger.de.