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REGISTERED NUMBER: 08183027 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Electro Steer Ltd |

Electro Steer Ltd (Registered number: 08183027)

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 |

Electro Steer Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | M P Zieba

| REGISTERED OFFICE: | Unit 13 - 16 Newman Park

| Western Way

| Wednesbury

| West Midlands

| WS10 7BJ

| REGISTERED NUMBER: | 08183027 (England and Wales)

| AUDITORS: | Thorne Widgery Accountancy Ltd

| Chartered Accountants

| Statutory Auditors

| 2 Wyevale Business Park

| Kings Acre

| Hereford

| Herefordshire

| HR4 7BS

Electro Steer Ltd (Registered number: 08183027)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 1 |  | 1 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1 |  | 1 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

SHAREHOLDERS' FUNDS | 1 |  | 1 |  |

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 director and authorised for issue on 23 March 2026 and were signed by:

M P Zieba - Director

Electro Steer Ltd (Registered number: 08183027)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Electro Steer 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.

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.

| 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).

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | 1 |  | 1 |  |

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

| The Report of the Auditors was unqualified.

| Daniel Crowther FCA FCCA (Senior Statutory Auditor)

| for and on behalf of Thorne Widgery Accountancy Ltd

6. | ULTIMATE CONTROLLING PARTY

| The company is controlled by Borg Automotive UK Limited as a wholly owned subsidiary.