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REGISTERED NUMBER: 05127466 (England and Wales)

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |

| FOR |

| LODI UK LIMITED |

| LODI UK LIMITED (REGISTERED NUMBER: 05127466) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| LODI UK LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | R Simpson

| R A Lockman

| SECRETARY: | Mrs E Simpson

| REGISTERED OFFICE: | Unit 104, Potter Space

| 7 Kidderminster Road

| Cutnall Green

| Droitwich

| Worcestershire

| WR9 0NS

| REGISTERED NUMBER: | 05127466 (England and Wales)

| AUDITORS: | French Ludlam & Co Limited

| Statutory Auditors and Accountants

| Mountfield House

| 661 High Street

| Kingswinford

| West Midlands

| DY6 8AL

| LODI UK LIMITED (REGISTERED NUMBER: 05127466) |

STATEMENT OF FINANCIAL POSITION

30TH SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 184,473 |  | 54,051 |  |

CURRENT ASSETS

Stocks | 1,874,119 |  | 1,485,263 |  |

Debtors | 5 | 3,232,335 |  | 2,720,741 |  |

Cash at bank and in hand | 3,111,599 |  | 3,341,512 |  |

8,218,053 |  | 7,547,516 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,827,197 |  | 1,791,907 |  |

NET CURRENT ASSETS | 6,390,856 |  | 5,755,609 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,575,329 |  | 5,809,660 |  |

PROVISIONS FOR LIABILITIES | 46,118 |  | 13,513 |  |

NET ASSETS | 6,529,211 |  | 5,796,147 |  |

CAPITAL AND RESERVES

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

Retained earnings | 6,523,211 |  | 5,790,147 |  |

SHAREHOLDERS' FUNDS | 6,529,211 |  | 5,796,147 |  |

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd January 2026 and were signed on its behalf by:

R Simpson - Director

| LODI UK LIMITED (REGISTERED NUMBER: 05127466) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Lodi 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

| 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.

| Turnover

| Turnover is measured at fair value of the consideration received or relivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised on delivery of goods.

| Tangible fixed assets

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

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| LODI UK LIMITED (REGISTERED NUMBER: 05127466) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

| Hire purchase and leasing commitments

| 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 29 (2024 - 28 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st October 2024 | 198,744 |  |

| Additions | 156,122 |  |

| Disposals | (71,321 | ) |

| At 30th September 2025 | 283,545 |  |

| DEPRECIATION

| At 1st October 2024 | 144,693 |  |

| Charge for year | 10,230 |  |

| Eliminated on disposal | (55,851 | ) |

| At 30th September 2025 | 99,072 |  |

| NET BOOK VALUE

| At 30th September 2025 | 184,473 |  |

| At 30th September 2024 | 54,051 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,700,624 |  | 1,395,161 |  |

| Amounts owed by group undertakings | 1,222,024 |  | 1,164,551 |  |

| Other debtors | 309,687 |  | 161,029 |  |

3,232,335 |  | 2,720,741 |  |

| Other debtors includes £nil (2024: £5,915) that relates to an amount due from the Lockman family. Mr A Lockman is the ultimate controlling party as he is the majority shareholder of the parent company Lodi SAS.

| LODI UK LIMITED (REGISTERED NUMBER: 05127466) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,228,636 |  | 908,712 |  |

| Taxation and social security | 363,441 |  | 427,187 |  |

| Other creditors | 235,120 |  | 456,008 |  |

1,827,197 |  | 1,791,907 |  |

7. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 311,791 |  | 180,418 |  |

| Between one and five years | 1,238,316 |  | 138,945 |  |

| In more than five years | 1,464,750 |  | - |  |

3,014,857 |  | 319,363 |  |

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

| The Report of the Auditors was unqualified.

| Stephen Barry Ludlam FCCA (Senior Statutory Auditor)

| for and on behalf of French Ludlam & Co Limited

9. | ULTIMATE CONTROLLING PARTY

| The company is controlled by LODI SAS, a company incorporated in France and the ultimate controlling party is Mr A Lockman being the majority shareholder of LODI SAS.

| Information about the group as a whole can be obtained from LODI SAS, Parc d'Activites des Quattre Routes, 35390 Le Grand Fougeray, France.

10. | RELATED PARTY TRANSACTIONS

| 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 within the group.