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REGISTERED NUMBER: 06259163 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

PCS Holdings (Uk) Limited

| PCS Holdings (Uk) Limited (Registered number: 06259163) |

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 |

| PCS Holdings (Uk) Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | G P Oakley

| K J Mcfadden

| Dr K Kurfiss

| SECRETARY: | G P Oakley

| REGISTERED OFFICE: | Unit 7 Jackson Park

| Kingsnorth Industrial Estate

| Hoo

| Rochester

| ME3 9GA

| REGISTERED NUMBER: | 06259163 (England and Wales)

| AUDITORS: | KJA Kilner Johnson Ltd (Statutory Auditors)

| Woodland House

| Woodland Park

| Bradford Road

| Cleckheaton

| BD19 6BW

| PCS Holdings (Uk) Limited (Registered number: 06259163) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 12,796 |  | 17,161 |  |

Investments | 5 | 1 |  | 1 |  |

12,797 |  | 17,162 |  |

CURRENT ASSETS

Debtors | 6 | 484,521 |  | - |  |

Cash at bank | 20,956 |  | 835,458 |  |

505,477 |  | 835,458 |  |

CREDITORS

Amounts falling due within one year | 7 | 507,146 |  | 847,875 |  |

NET CURRENT LIABILITIES | (1,669 | ) | (12,417 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,128 |  | 4,745 |  |

PROVISIONS FOR LIABILITIES | 3,199 |  | 2,636 |  |

NET ASSETS | 7,929 |  | 2,109 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 63 |  | 60 |  |

Capital redemption reserve | 30 |  | 30 |  |

Retained earnings | 7,836 |  | 2,019 |  |

SHAREHOLDERS' FUNDS | 7,929 |  | 2,109 |  |

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 4 February 2026 and were signed on its behalf by:

K J Mcfadden - Director

| PCS Holdings (Uk) Limited (Registered number: 06259163) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| PCS Holdings (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.

| 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% reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

| PCS Holdings (Uk) Limited (Registered number: 06259163) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 January 2025 | 183,027 |  |

| Disposals | (6,562 | ) |

| At 31 December 2025 | 176,465 |  |

| DEPRECIATION

| At 1 January 2025 | 165,866 |  |

| Charge for year | 4,265 |  |

| Eliminated on disposal | (6,462 | ) |

| At 31 December 2025 | 163,669 |  |

| NET BOOK VALUE

| At 31 December 2025 | 12,796 |  |

| At 31 December 2024 | 17,161 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1 |  |

| At 31 December 2024 | 1 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 484,518 |  | - |  |

| Other debtors | 3 |  | - |  |

484,521 |  | - |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 500,000 |  | 841,878 |  |

| Taxation and social security | 3,396 |  | 4,096 |  |

| Other creditors | 3,750 |  | 1,901 |  |

507,146 |  | 847,875 |  |

| PCS Holdings (Uk) Limited (Registered number: 06259163) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 3,250 | A Ordinary | £0.01 | 33 |  | 30 |  |

| 3,000 | B Ordinary | £0.01 | 30 |  | 30 |  |

63 |  | 60 |  |

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

| The Report of the Auditors was unqualified.

| Samantha Hutton (Senior Statutory Auditor)

| for and on behalf of KJA Kilner Johnson Ltd (Statutory Auditors)

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Pfisterer Holding SE, a public company incorporated in Germany.