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REGISTERED NUMBER: 06313487 (England and Wales)

| KYOEISHA U.K LTD |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

KYOEISHA U.K LTD (REGISTERED NUMBER: 06313487)

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 |

KYOEISHA U.K LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | H Hayashi

| A I Butler

| R G Griffin

| REGISTERED OFFICE: | Unit 5

| Hatch Industrial Park

| Greywell Road

| Basingstoke

| Hampshire

| RG24 7NG

| REGISTERED NUMBER: | 06313487 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Gary Brown (FCCA)

| AUDITORS: | Hopper Williams & Bell Limited

| Statutory Auditor

| Highland House

| Mayflower Close

| Chandler's Ford

| Eastleigh

| Hampshire

| SO53 4AR

KYOEISHA U.K LTD (REGISTERED NUMBER: 06313487)

BALANCE SHEET

31 DECEMBER 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 307,518 |  | 334,150 |  |

CURRENT ASSETS

Stocks | 6,163,831 |  | 6,112,556 |  |

Debtors | 5 | 1,215,056 |  | 2,020,254 |  |

Cash at bank and in hand | 1,160,334 |  | 1,393,665 |  |

8,539,221 |  | 9,526,475 |  |

CREDITORS

Amounts falling due within one year | 6 | (2,813,161 | ) | (5,173,753 | ) |

NET CURRENT ASSETS | 5,726,060 |  | 4,352,722 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,033,578 |  | 4,686,872 |  |

PROVISIONS FOR LIABILITIES | 7 | (66,259 | ) | (73,280 | ) |

NET ASSETS | 5,967,319 |  | 4,613,592 |  |

CAPITAL AND RESERVES

Called up share capital | 40,000 |  | 40,000 |  |

Retained earnings | 5,927,319 |  | 4,573,592 |  |

SHAREHOLDERS' FUNDS | 5,967,319 |  | 4,613,592 |  |

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 13 April 2026 and were signed on its behalf by:

R G Griffin - Director

A I Butler - Director

KYOEISHA U.K LTD (REGISTERED NUMBER: 06313487)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Kyoeisha U.K 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 FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

| The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value.

| The principal accounting policies adopted are set out below.

| Related party exemption

| 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', to not disclose related party transactions with the parent company Kyoeisha Co. Ltd and its other subsidiary companies.

| Turnover

| Turnover represents amounts receivable for goods and services net of VAT and trade discounts. Turnover is recognised when goods and services are delivered to customers.

| Tangible fixed assets

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

| Short leasehold | - | Over the length of the lease

| Plant and machinery | - | Straight line over 4 years

| Fixtures and fittings | - | 50% Straight line and 20% to 33% Straight line

| Motor vehicles | - | 25% Reducing balance and Straight line over 4 years

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

| Stocks

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

| Stock movement is on an average cost basis.

KYOEISHA U.K LTD (REGISTERED NUMBER: 06313487)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial assets

| The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Financial liabilities

| Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Equity instruments

| Equity instruments issued by the company are recorded at the fair value of the proceeds received, net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Taxation

| Taxation for the year comprises current 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 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.

| 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.

KYOEISHA U.K LTD (REGISTERED NUMBER: 06313487)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Leasing commitments

| Rentals paid and lease incentives under operating leases are charged to the income statement 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 12 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |  |

Short | Plant and | and | Motor |  |

leasehold | machinery | fittings | vehicles | Totals |

| £ | £ | £ | £ | £

| COST

| At 1 January 2025 | 15,378 |  | 47,158 |  | 184,283 |  | 434,319 |  | 681,138 |  |

| Additions | 5,011 |  | 19,768 |  | 29,014 |  | 52,745 |  | 106,538 |  |

| Disposals | - |  | (17,805 | ) | (1,461 | ) | (71,246 | ) | (90,512 | ) |

| At 31 December 2025 | 20,389 |  | 49,121 |  | 211,836 |  | 415,818 |  | 697,164 |  |

| DEPRECIATION

| At 1 January 2025 | 1,794 |  | 45,412 |  | 152,036 |  | 147,746 |  | 346,988 |  |

| Charge for year | 1,914 |  | 3,284 |  | 13,472 |  | 74,258 |  | 92,928 |  |

| Eliminated on disposal | - |  | (17,805 | ) | (1,461 | ) | (31,004 | ) | (50,270 | ) |

| At 31 December 2025 | 3,708 |  | 30,891 |  | 164,047 |  | 191,000 |  | 389,646 |  |

| NET BOOK VALUE

| At 31 December 2025 | 16,681 |  | 18,230 |  | 47,789 |  | 224,818 |  | 307,518 |  |

| At 31 December 2024 | 13,584 |  | 1,746 |  | 32,247 |  | 286,573 |  | 334,150 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 995,045 |  | 1,871,128 |  |

| Other debtors | 220,011 |  | 149,126 |  |

1,215,056 |  | 2,020,254 |  |

KYOEISHA U.K LTD (REGISTERED NUMBER: 06313487)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

| £ | £

| Trade creditors | 13,021 |  | 29,845 |  |

| Amounts owed to group undertakings | 2,670,604 |  | 4,445,977 |  |

| Taxation and social security | 70,492 |  | 658,123 |  |

| Other creditors | 59,044 |  | 39,808 |  |

2,813,161 |  | 5,173,753 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 66,259 |  | 73,280 |  |

Deferred tax |

| £

| Balance at 1 January 2025 | 73,280 |  |

| Accelerated capital allowances | (7,021 | ) |

| Balance at 31 December 2025 | 66,259 |  |

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

| The Report of the Auditors was unqualified.

| Gary Brown (FCCA) (Senior Statutory Auditor)

| for and on behalf of Hopper Williams & Bell Limited

9. | OTHER FINANCIAL COMMITMENTS

| At the balance sheet date the company had future operating lease commitments of £776,836 (2024 - £661,978).

10. | ULTIMATE CONTROLLING PARTY

| The immediate and ultimate parent and controlling party is Kyoeisha Co. Ltd, a company incorporated in Japan, 1-26, Miyuki-cho, Toyokawa-city, Aichi-pref, 442-8530. Kyoeisha Co. Ltd owns all the share capital in Kyoeisha U.K Ltd.

| Kyoeisha Co. Ltd is both the smallest and largest group to consolidate these financial statements.