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REGISTERED NUMBER: 04264423 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Solutions2 (UK) Ltd |

| Solutions2 (UK) Ltd (Registered number: 04264423) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Solutions2 (UK) Ltd |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | T J Nock

| M C Erzen

| REGISTERED OFFICE: | Unit 31 Minworth Industrial Park

| Forge Lane

| Minworth

| Sutton Coldfield

| West Midlands

| B76 1AH

| REGISTERED NUMBER: | 04264423 (England and Wales)

| ACCOUNTANTS: | Leigh Christou Ltd

| Chartered Certified Accountants

| Leofric House

| Binley Road

| Coventry

| CV3 1JN

| Solutions2 (UK) Ltd (Registered number: 04264423) |

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 422,354 |  | 234,081 |  |

CURRENT ASSETS

Stocks | 5 | 686,365 |  | 349,550 |  |

Debtors | 6 | 745,389 |  | 1,149,496 |  |

Cash at bank and in hand | 2,196,004 |  | 1,279,913 |  |

3,627,758 |  | 2,778,959 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,573,366 |  | 1,827,060 |  |

NET CURRENT ASSETS | 1,054,392 |  | 951,899 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,476,746 |  | 1,185,980 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (177,530 | ) | (134,163 | ) |

PROVISIONS FOR LIABILITIES | (89,151 | ) | (38,941 | ) |

NET ASSETS | 1,210,065 |  | 1,012,876 |  |

CAPITAL AND RESERVES

Called up share capital | 12 |  | 12 |  |

Capital Redemption Reserve | 11 | 6 |  | 6 |  |

Retained earnings | 1,210,047 |  | 1,012,858 |  |

1,210,065 |  | 1,012,876 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Solutions2 (UK) Ltd (Registered number: 04264423) |

Balance Sheet - continued

31 August 2025

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 16 March 2026 and were signed on its behalf by:

M C Erzen - Director

T J Nock - Director

| Solutions2 (UK) Ltd (Registered number: 04264423) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Solutions2 (UK) 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 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| The valuation of stocks and work in progress involves the use of judgement and estimation. Management is required to assess the recoverability of inventory balances and determine whether stocks are stated at the lower of cost and net realisable value. Judgement is also applied in determining the costs attributable to work in progress and whether any provision is required for slow-moving or obsolete items.

| In relation to work in progress, management must assess whether work performed has reached the point at which revenue can be recognised and whether the costs incurred are recoverable from customers. These assessments require estimation and are reviewed at each reporting date to ensure that stocks and work in progress are appropriately valued.

| Turnover

| Turnover represents amounts receivable for conference and exhibition services provided in the period, stated net of value added tax and trade discounts.

| Revenue is recognised when the conference or exhibition takes place and the company has satisfied its performance obligations to the customer. At this point the customer obtains the benefit of the services provided.

| Amounts invoiced or received in advance of the event are not recognised as revenue at the reporting date and are recorded as deferred income within creditors until the conference or exhibition occurs, at which point the revenue is recognised in the statement of profit and loss.

| 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 | - | 20% on reducing balance

| Fixtures and fittings | - | 33% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Stocks

| Stocks and work in progress are stated at the lower of cost and estimated net realisable value. Cost comprises the direct cost of materials, labour and other costs incurred in bringing the inventories to their present location and condition.

| Work in progress represents costs incurred in respect of work that has been undertaken but has not yet been delivered to the customer at the reporting date. These costs are recognised as work in progress until the relevant customer event or performance obligation has occurred, at which point the related revenue is recognised. Where necessary, provision is made for obsolete, slow-moving or defective stock.

| Solutions2 (UK) Ltd (Registered number: 04264423) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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

| 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.

| 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 32 (2024 - 31 ) .

| Solutions2 (UK) Ltd (Registered number: 04264423) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Short |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 September 2024 | 43,619 |  | 222,835 |  | 124,338 |  |

| Additions | 9,229 |  | 120,482 |  | 36,601 |  |

| At 31 August 2025 | 52,848 |  | 343,317 |  | 160,939 |  |

| DEPRECIATION

| At 1 September 2024 | 27,356 |  | 133,503 |  | 102,736 |  |

| Charge for year | 6,159 |  | 39,521 |  | 15,226 |  |

| At 31 August 2025 | 33,515 |  | 173,024 |  | 117,962 |  |

| NET BOOK VALUE

| At 31 August 2025 | 19,333 |  | 170,293 |  | 42,977 |  |

| At 31 August 2024 | 16,263 |  | 89,332 |  | 21,602 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 119,080 |  | 43,174 |  | 553,046 |  |

| Additions | 117,690 |  | 8,560 |  | 292,562 |  |

| At 31 August 2025 | 236,770 |  | 51,734 |  | 845,608 |  |

| DEPRECIATION

| At 1 September 2024 | 30,059 |  | 25,311 |  | 318,965 |  |

| Charge for year | 31,001 |  | 12,382 |  | 104,289 |  |

| At 31 August 2025 | 61,060 |  | 37,693 |  | 423,254 |  |

| NET BOOK VALUE

| At 31 August 2025 | 175,710 |  | 14,041 |  | 422,354 |  |

| At 31 August 2024 | 89,021 |  | 17,863 |  | 234,081 |  |

| Solutions2 (UK) Ltd (Registered number: 04264423) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS - continued

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

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 21,283 |  | 91,792 |  | 113,075 |  |

| Additions | 108,703 |  | 63,690 |  | 172,393 |  |

| Reclassification/transfer | (21,283 | ) | - |  | (21,283 | ) |

| At 31 August 2025 | 108,703 |  | 155,482 |  | 264,185 |  |

| DEPRECIATION

| At 1 September 2024 | 10,569 |  | 6,119 |  | 16,688 |  |

| Charge for year | 22,072 |  | 29,872 |  | 51,944 |  |

| Reclassification/transfer | (12,711 | ) | - |  | (12,711 | ) |

| At 31 August 2025 | 19,930 |  | 35,991 |  | 55,921 |  |

| NET BOOK VALUE

| At 31 August 2025 | 88,773 |  | 119,491 |  | 208,264 |  |

| At 31 August 2024 | 10,714 |  | 85,673 |  | 96,387 |  |

5. | STOCKS

| 31.8.25 |  | 31.8.24

£ | £ |

| Stocks | 56,489 |  | 47,670 |  |

| Work-in progress | 629,876 |  | 301,880 |  |

686,365 |  | 349,550 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 551,522 |  | 1,020,650 |  |

| Other debtors | 45,364 |  | 3,667 |  |

| Directors' loan accounts | 5,039 |  | 4,607 |  |

| VAT | - |  | 2,438 |  |

| Prepayments | 143,464 |  | 118,134 |  |

745,389 |  | 1,149,496 |  |

| Solutions2 (UK) Ltd (Registered number: 04264423) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 50,000 |  | 50,000 |  |

| Hire purchase contracts (see note 9) | 36,793 |  | 2,987 |  |

| Trade creditors | 520,380 |  | 329,583 |  |

| Tax | 121,728 |  | 214,140 |  |

| Social security and other taxes | 33,177 |  | 22,040 |  |

| VAT | 29,487 |  | - |  |

| Other creditors | 40,055 |  | 30,981 |  |

| Pension | 5,455 |  | 4,623 |  |

| Directors' loan accounts | 1,968 |  | 674 |  |

| Accrued expenses | 99,655 |  | 153,579 |  |

| Deferred income | 1,634,668 |  | 1,018,453 |  |

2,573,366 |  | 1,827,060 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans - 1-2 years | 25,000 |  | 50,000 |  |

| Bank loans - 2-5 years | - |  | 25,000 |  |

| Hire purchase contracts (see note 9) | 152,530 |  | 59,163 |  |

177,530 |  | 134,163 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.8.25 |  | 31.8.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 36,793 |  | 2,987 |  |

| Between one and five years | 152,530 |  | 59,163 |  |

189,323 |  | 62,150 |  |

| Non-cancellable |

| operating leases |

| 31.8.25 |  | 31.8.24

£ | £ |

| Within one year | 298,842 |  | 298,842 |  |

| Between one and five years | 473,166 |  | 772,008 |  |

772,008 |  | 1,070,850 |  |

| The above operating lease commitments are in relation to the premises from which the company operates.

| Solutions2 (UK) Ltd (Registered number: 04264423) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | 75,000 |  | 125,000 |  |

| Hire purchase contracts | 189,323 |  | 62,150 |  |

264,323 |  | 187,150 |  |

| The Hire Purchase Creditor is secured upon the assets purchased under the agreement.

| The bank facilities are secured by a fixed and floating charge over the assets and undertaking of the company.

11. | RESERVES

| Capital

| Redemption

| Reserve

£ |

| At 1 September 2024

| and 31 August 2025 | 6 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

| 31.8.25 |  | 31.8.24

£ | £ |

| M C Erzen

| Balance outstanding at start of year | (674 | ) | (929 | ) |

| Amounts advanced | 153,506 |  | 107,055 |  |

| Amounts repaid | (154,800 | ) | (106,800 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (1,968 | ) | (674 | ) |

| T J Nock

| Balance outstanding at start of year | 4,607 |  | 1,354 |  |

| Amounts advanced | 155,232 |  | 112,053 |  |

| Amounts repaid | (154,800 | ) | (108,800 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 5,039 |  | 4,607 |  |

| The above amount owed to the director; M C Erzen, by the company is interest free and has no set terms of repayment.

| The above amount owed to the company by the director; T J Nock, is interest free and is fully repaid following the balance sheet date.

| Solutions2 (UK) Ltd (Registered number: 04264423) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr T Nock and Ms M Erzen by virtue of their joint shareholding in the company.