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REGISTERED NUMBER: 06699692 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

VECTOR GB LIMITED

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Report of the Directors | 3 |

Report of the Independent Auditors | 4 |

Income Statement | 7 |

Other Comprehensive Income | 8 |

Balance Sheet | 9 |

Statement of Changes in Equity | 10 |

Cash Flow Statement | 11 |

Notes to the Cash Flow Statement | 12 |

Notes to the Financial Statements | 13 |

VECTOR GB LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | T A Beck

| J M Cooper

| REGISTERED OFFICE: | 2480 Regents Court

| The Crescent

| Birmingham

| West Midlands

| B37 7YE

| REGISTERED NUMBER: | 06699692 (England and Wales)

| AUDITORS: | Prime

| Chartered Accountants

| Statutory Auditor

| Corner Oak

| 1 Homer Road

| Solihull

| B91 3QG

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

We aim to present a balanced and comprehensive review of the development and performance of the business during the year and its position at the year end. Our report is consistent with the size and nature of the business.

REVIEW OF BUSINESS

The results for the year and financial position of the company are as shown in the annexed financial statements.

The year has been marked by softer trading results amid continued volatility in the automotive sector. Uncertainty around electric vehicle adoption, increased competition and programme shifts by major manufacturers have shown market disruption in the UK. The introduction of the US tariff on UK built vehicles has weakened export demand, while the cyber attack at Jaguar Land Rover (JLR) caused operational delays across the supply chain. Due to the JLR disruption, revenue in the last two trading periods of 2025 increased by approximately 60%, which in turn extended year-end trade debtors beyond the levels recorded in the previous financial year. Investment in UK R&D - particularly in electronics, software, and the transition towards Software Defined Vehicles (SDV) has remained encouraging for the future. The company's gross profit margin has decreased from 10.63% to 10.22%, reflecting these challenging conditions. Administrative expenses have remained broadly in line with the previous year. Despite the headwinds, the company delivered a profit before tax of £1,269,453, maintaining its position within the market.

PRINCIPAL RISKS AND UNCERTAINTIES

The company's activities expose it to a number of financial risks including price risk, credit risk, cash flow risk and liquidity risk.

The business' principal financial instruments comprise bank balances, trade debtors, trade creditors and intercompany loans to the parent company. The main purpose of these instruments is to finance the business' operations.

All of the business' cash balances are held in such a way that achieves a competitive rate of interest.

Trade debtors are managed in respect of credit and cash flow risk by policies concerning the credit offered to customers and the regular monitoring of amounts outstanding for both time and credit limits. The amounts presented in the balance sheet are net of allowances for doubtful debtors.

Trade creditors' liquidity risk is managed ensuring sufficient funds are available to meet amounts due.

The business manages the liquidity risk by ensuring that there are sufficient funds to meet the payments.

KEY PERFORMANCE INDICATORS

The main key performance indicator (KPI) for the company is the gross profit margin (being the ratio of gross profit to turnover) which has fallen from 10.63% to 10.22% in 2025. The adjustment is impacted by the product mix in the last trading period. It is expected that GP will continue to be stable through the course of H1 2026 as UK development programme activity and investment in R&D continues despite the global changes.

ON BEHALF OF THE BOARD:

J M Cooper - Director

2 April 2026

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIVIDENDS

During the year, the company paid dividends of £1,000,000 (2024:£2,500,000).

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

T A Beck

J M Cooper

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Prime, are deemed to be reappointed under section 487(2) of the Companies Act 2006.

ON BEHALF OF THE BOARD:

J M Cooper - Director

2 April 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

VECTOR GB LIMITED

Opinion

We have audited the financial statements of Vector GB Limited (the 'company') for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

VECTOR GB LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the industry sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence;

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

VECTOR GB LIMITED

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC and other relevant parties.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our 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.

Luke Edwards ACA FCCA (Senior Statutory Auditor)

for and on behalf of Prime

Chartered Accountants

Statutory Auditor

Corner Oak

1 Homer Road

Solihull

B91 3QG

7 April 2026

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 3 | 21,658,965 |  | 22,813,960 |  |

Cost of sales | 19,444,499 |  | 20,388,994 |  |

GROSS PROFIT | 2,214,466 |  | 2,424,966 |  |

Administrative expenses | 1,155,281 |  | 1,258,015 |  |

1,059,185 |  | 1,166,951 |  |

Other operating income | 187,739 |  | 183,658 |  |

OPERATING PROFIT | 5 | 1,246,924 |  | 1,350,609 |  |

Interest receivable and similar income | 22,529 |  | 60,506 |  |

PROFIT BEFORE TAXATION | 1,269,453 |  | 1,411,115 |  |

Tax on profit | 6 | 340,420 |  | 379,273 |  |

PROFIT FOR THE FINANCIAL YEAR | 929,033 |  | 1,031,842 |  |

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 929,033 |  | 1,031,842 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 929,033 |  | 1,031,842 |  |

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 8 | 2,843,564 |  | 2,958,281 |  |

Investments | 9 | 8 |  | 8 |  |

Investment property | 10 | 2,208,728 |  | 2,249,553 |  |

5,052,300 |  | 5,207,842 |  |

CURRENT ASSETS

Debtors | 11 | 6,101,821 |  | 3,235,745 |  |

Cash at bank | 1,405,782 |  | 1,579,222 |  |

7,507,603 |  | 4,814,967 |  |

CREDITORS

Amounts falling due within one year | 12 | 7,562,085 |  | 4,941,515 |  |

NET CURRENT LIABILITIES | (54,482 | ) | (126,548 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,997,818 |  | 5,081,294 |  |

PROVISIONS FOR LIABILITIES | 14 | 412,530 |  | 425,039 |  |

NET ASSETS | 4,585,288 |  | 4,656,255 |  |

CAPITAL AND RESERVES

Called up share capital | 15 | 350,000 |  | 350,000 |  |

Retained earnings | 16 | 4,235,288 |  | 4,306,255 |  |

SHAREHOLDERS' FUNDS | 4,585,288 |  | 4,656,255 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by:

J M Cooper - Director

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 January 2024 | 350,000 |  | 5,774,413 |  | 6,124,413 |  |

Changes in equity

Dividends | - |  | (2,500,000 | ) | (2,500,000 | ) |

Total comprehensive income | - |  | 1,031,842 |  | 1,031,842 |  |

Balance at 31 December 2024 | 350,000 |  | 4,306,255 |  | 4,656,255 |  |

Changes in equity

Dividends | - |  | (1,000,000 | ) | (1,000,000 | ) |

Total comprehensive income | - |  | 929,033 |  | 929,033 |  |

Balance at 31 December 2025 | 350,000 |  | 4,235,288 |  | 4,585,288 |  |

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,146,232 |  | 1,622,581 |  |

Tax paid | (342,201 | ) | (787,847 | ) |

Net cash from operating activities | 804,031 |  | 834,734 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | - |  | (212,359 | ) |

Purchase of investment property | - |  | (53,183 | ) |

Interest received | 22,529 |  | 60,506 |  |

Net cash from investing activities | 22,529 |  | (205,036 | ) |

Cash flows from financing activities

Equity dividends paid | (1,000,000 | ) | (2,500,000 | ) |

Net cash from financing activities | (1,000,000 | ) | (2,500,000 | ) |

Decrease in cash and cash equivalents | (173,440 | ) | (1,870,302 | ) |

Cash and cash equivalents at beginning of year | 2 | 1,579,222 |  | 3,449,524 |  |

Cash and cash equivalents at end of year | 2 | 1,405,782 |  | 1,579,222 |  |

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 1,269,453 |  | 1,411,115 |  |

| Depreciation charges | 155,542 |  | 150,266 |  |

| Finance income | (22,529 | ) | (60,506 | ) |

1,402,466 |  | 1,500,875 |  |

| (Increase)/decrease in trade and other debtors | (2,866,076 | ) | 909,145 |  |

| Increase/(decrease) in trade and other creditors | 2,609,842 |  | (787,439 | ) |

| Cash generated from operations | 1,146,232 |  | 1,622,581 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 December 2025

| 31.12.25 |  | 1.1.25

£ | £ |

| Cash and cash equivalents | 1,405,782 |  | 1,579,222 |  |

| Year ended 31 December 2024

| 31.12.24 |  | 1.1.24

£ | £ |

| Cash and cash equivalents | 1,579,222 |  | 3,449,524 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.1.25 | Cash flow | At 31.12.25

£ | £ | £ |

| Net cash |

| Cash at bank | 1,579,222 |  | (173,440 | ) | 1,405,782 |  |

1,579,222 |  | (173,440 | ) | 1,405,782 |  |

| Total | 1,579,222 |  | (173,440 | ) | 1,405,782 |  |

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Vector GB 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

| 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| As at 31 December 2025, the company has net current liabilities of £54,482 (2024: £126,548). The directors have prepared the financial statements on a going concern basis as it is considered that the group have sufficient resources and support to meet its liabilities as they fall due at least 12 months from the signing of these financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Office equipment | - | 10% on cost and Straight line over 6 years

| Fixtures and fittings | - | 10% on cost

| Motor vehicles | - | Straight line over 6 years

| Computer equipment | - | 33.33% on cost

| Investment property

| Treatment of investment property deviates from FRS102. The parent company is based in Germany, and have requested that the asset is instead valued on a historical cost basis, as per the group policy. A depreciation policy of 2% on cost is then applied.

| Financial instruments

| Financial instruments are initially measured at fair value on the date in which the contract is entered and are subsequently valued at fair value with any movement being included in the income statement.

| 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.

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by geographical market is given below:

| 2025 |  | 2024

£ | £ |

| United Kingdom | 21,658,965 |  | 22,813,960 |  |

21,658,965 |  | 22,813,960 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 3,899,308 |  | 4,187,185 |  |

| Social security costs | 498,844 |  | 370,961 |  |

| Other pension costs | 20,736 |  | 20,736 |  |

4,418,888 |  | 4,578,882 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Office | 46 |  | 48 |  |

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | EMPLOYEES AND DIRECTORS - continued

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 199,818 |  | 229,892 |  |

| Directors' pension contributions to money purchase schemes | 20,736 |  | 20,736 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 1 |  | 1 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 155,542 |  | 150,267 |  |

| Auditors' remuneration | 14,450 |  | 13,750 |  |

| Foreign exchange differences | 29 |  | 89 |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 353,425 |  | 373,447 |  |

| Tax under/over provision prior | (496 | ) | - |  |

| Total current tax | 352,929 |  | 373,447 |  |

| Deferred tax | (12,509 | ) | 5,826 |  |

| Tax on profit | 340,420 |  | 379,273 |  |

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 1,269,453 |  | 1,411,115 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 317,363 |  | 352,779 |  |

| Effects of:

| Expenses not deductible for tax purposes | 2,695 |  | 9,179 |  |

| Depreciation in excess of capital allowances | 35,559 |  | 17,114 |  |

| Deferred tax movement | (12,509 | ) | 5,826 |  |

| Qualifying donations | (2,688 | ) | (5,625 | ) |

| Total tax charge | 340,420 |  | 379,273 |  |

7. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of £1 each

| Final | 1,000,000 |  | 2,500,000 |  |

8. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Office |  | and

| property |  | equipment |  | fittings

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,772,858 |  | 3,451 |  | 587,801 |  |

| DEPRECIATION

| At 1 January 2025 | 159,640 |  | 1,548 |  | 247,014 |  |

| Charge for year | 53,178 |  | 502 |  | 58,664 |  |

| At 31 December 2025 | 212,818 |  | 2,050 |  | 305,678 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,560,040 |  | 1,401 |  | 282,123 |  |

| At 31 December 2024 | 2,613,218 |  | 1,903 |  | 340,787 |  |

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 17,084 |  | 41,139 |  | 3,422,333 |  |

| DEPRECIATION

| At 1 January 2025 | 14,711 |  | 41,139 |  | 464,052 |  |

| Charge for year | 2,373 |  | - |  | 114,717 |  |

| At 31 December 2025 | 17,084 |  | 41,139 |  | 578,769 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | - |  | 2,843,564 |  |

| At 31 December 2024 | 2,373 |  | - |  | 2,958,281 |  |

| In 2019, the company purchased freehold land and buildings for a total of £2,043,059. Included within this amount is land valued at £577,500.

9. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 8 |  |

| NET BOOK VALUE

| At 31 December 2025 | 8 |  |

| At 31 December 2024 | 8 |  |

10. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 2,360,985 |  |

| DEPRECIATION

| At 1 January 2025 | 111,432 |  |

| Charge for year | 40,825 |  |

| At 31 December 2025 | 152,257 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,208,728 |  |

| At 31 December 2024 | 2,249,553 |  |

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

10. | INVESTMENT PROPERTY - continued

| In 2019, the company purchased investment property for a total of £2,679,857. Included within this amount is land valued at £656,500.

| As per the accounting policy note, treatment of investment property has deviated from UK GAAP. The directors are satisfied that the value of the investment property is not materially misstated in the accounts when compared to the FRS102 standard using the revaluation model.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 3,738,650 |  | 1,176,829 |  |

| Other debtors | 2,363,171 |  | 2,058,916 |  |

6,101,821 |  | 3,235,745 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 37,591 |  | 14,363 |  |

| Amounts owed to group undertakings | 3,733,596 |  | 896,551 |  |

| Tax | 58,325 |  | 47,597 |  |

| Social security and other taxes | 124,902 |  | 125,059 |  |

| VAT | 293,724 |  | 184,982 |  |

| Other creditors | 162,539 |  | 444,517 |  |

| Deferred income | 2,651,408 |  | 2,609,288 |  |

| Accrued expenses | 500,000 |  | 619,158 |  |

7,562,085 |  | 4,941,515 |  |

13. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

|  | 2025 |  |  | 2024 |

|  | £ |  |  | £ |

| Within one year |  | 98,079 |  |  | 141,104 |

| Between one and five years |  | 433,328 |  |  | 36,184 |

|  | 531,407 |  |  | 177,288 |

| Minimum lease receipts under non-cancellable operating leases fall due as follows:

|  | 2025 |  |  | 2024 |

|  | £ |  |  | £ |

| Within one year |  | 183,658 |  |  | 183,658 |

| Between one and five years |  | 61,219 |  |  | 244,877 |

|  | 244,877 |  |  | 428,535 |

14. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 412,530 |  | 425,039 |  |

VECTOR GB LIMITED (REGISTERED NUMBER: 06699692)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

14. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 425,039 |  |

| Provided during year | (12,509 | ) |

| Balance at 31 December 2025 | 412,530 |  |

15. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 350,000 | Ordinary | £1 | 350,000 |  | 350,000 |  |

16. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 4,306,255 |  |

| Profit for the year | 929,033 |  |

| Dividends | (1,000,000 | ) |

| At 31 December 2025 | 4,235,288 |  |

17. | 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.

18. | ULTIMATE PARENT COMPANY

| Vector Informatik GmbH, a company incorporated in Germany, is regarded by the directors as being the company's ultimate parent company. It's registered office is Ingersheimer Strasse 24, 70499 Stuttgart, Germany.