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Registered number: 03169221
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2026
| BRISTLECONE UK LIMITED
BRISTLECONE UK LIMITED |  |
COMPANY INFORMATION
Directors | Lisa Anne Lesko (resigned 2 March 2026)
| Padamnath Somnath Pandit
Company secretary | Pennsec Limited
Registered number | 03169221
Registered office | 125 Wood Street
| London
| EC2V 7AW
Independent auditor | Menzies LLP
| Chartered Accountants & Statutory Auditor
| 95 Gresham Street
| London
| EC2V 7AB
BRISTLECONE UK LIMITED REGISTERED NUMBER:03169221 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 6,516 |  | 1,976 |
Bank and cash balances |  | 41,052 |  | 625,256 |
|  | 47,568 |  | 627,232 |
Creditors: amounts falling due within one year | 5 | (9,921) |  | (9,586) |
Net current assets |  |  | 37,647 |  | 617,646
Total assets less current liabilities |  |  | 37,647 |  | 617,646
Net assets |  |  | 37,647 |  | 617,646
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,770,000 |  | 2,350,000
Profit and loss account |  |  | (1,732,353) |  | (1,732,354)
|  |  | 37,647 |  | 617,646
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Padamnath Somnath Pandit
Director
Date: 9 April 2026
The notes on pages 4 to 5 form part of these financial statements. Page 1

BRISTLECONE UK LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2026
|  | Called up share capital | Profit and loss account | Total equity
|  | £ | £ | £
| At 1 April 2025 | 2,350,000 | (1,732,354) | 617,646
| Comprehensive income for the year |  |  |
| Profit for the year | - | 1 | 1
| Other comprehensive income for the year | - | - | -
| Total comprehensive income for the year | - | 1 | 1
| Contributions by and distributions to owners |  |  |
| Shares cancelled during the year | (580,000) | - | (580,000)
| Total transactions with owners | (580,000) | - | (580,000)
| At 31 March 2026 | 1,770,000 | (1,732,353) | 37,647
| The notes on pages 4 to 5 form part of these financial statements.
Page 2

BRISTLECONE UK LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
|  | Called up share capital | Profit and loss account | Total equity
|  | £ | £ | £
| At 1 April 2024 | 2,350,000 | (1,732,335) | 617,665
| Comprehensive income for the year |  |  |
| Loss for the year | - | (19) | (19)
| Other comprehensive income for the year | - | - | -
| Total comprehensive income for the year | - | (19) | (19)
| Total transactions with owners | - | - | -
| At 31 March 2025 | 2,350,000 | (1,732,354) | 617,646
| The notes on pages 4 to 5 form part of these financial statements.
Page 3

BRISTLECONE UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Bristlecone 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. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover represents the invoiced amounts of services provided and it is stated net of Value Added Tax. The services provided by the Company comprise the recovery of administrative expenses incurred on behalf of the parent undertaking in accordance with intercompany arrangements. Turnover is recognised when the related administrative costs are incurred and invoiced to the parent undertaking.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
3. | Employees
| The Company has no employees other than the Directors, who did not receive any remuneration (2025 -£NIL)
Page 4
BRISTLECONE UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 4,976 | 841
| Other debtors | 1,540 | 310
| Prepayments and accrued income | - | 825
|  | 6,516 | 1,976
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 2,760 | 420
| Accruals and deferred income | 7,161 | 9,166
|  | 9,921 | 9,586
6. | 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.
7. | Ultimate Controlling party
The immediate holdings company is Bristlecone Worldwide, Inc. The Directors consider the company's ultimate holding company and controlling party to be Mahindra & Mahindra Limited which is incorporated in India. The company's results are included in the consolidated financial statements of Mahindra & Mahindra Limited which are publicly available from Gateway Building, Apollo Bunder, Mumbai 400 001, India.
8. | Auditor's information
The auditor's report on the financial statements for the year ended 31 March 2026 was unqualified. The audit report was signed on 9 April 2026 by Robin Hopkins FCA (Senior statutory auditor) on behalf of Menzies LLP.
Page 5