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REGISTERED NUMBER: 01882428 (England and Wales)

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| HAVER & BOECKER UNITED KINGDOM LTD |

HAVER & BOECKER UNITED KINGDOM LTD (REGISTERED NUMBER: 01882428) |

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 |

| HAVER & BOECKER UNITED KINGDOM LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | Mr B L Pagenkemper

| REGISTERED OFFICE: | 24 Invincible Road

| Farnborough

| Hampshire

| GU14 7QU

| REGISTERED NUMBER: | 01882428 (England and Wales)

| AUDITORS: | Bullimores LLP

| Statutory Auditor & Chartered Accountants

| Old Printers Yard

| 156 South Street

| Dorking

| Surrey

| RH4 2HF

HAVER & BOECKER UNITED KINGDOM LTD (REGISTERED NUMBER: 01882428) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 131,317 |  | 167,857 |  |

CURRENT ASSETS

Stocks | 54,408 |  | 65,265 |  |

Debtors | 5 | 194,682 |  | 288,588 |  |

Cash at bank and in hand | 138,889 |  | 53,895 |  |

387,979 |  | 407,748 |  |

CREDITORS

Amounts falling due within one year | 6 | 156,654 |  | 121,358 |  |

NET CURRENT ASSETS | 231,325 |  | 286,390 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 362,642 |  | 454,247 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (19,100 | ) |

PROVISIONS FOR LIABILITIES | 9 | (6,958 | ) | (6,958 | ) |

NET ASSETS | 355,684 |  | 428,189 |  |

CAPITAL AND RESERVES

Called up share capital | 100,000 |  | 100,000 |  |

Retained earnings | 255,684 |  | 328,189 |  |

SHAREHOLDERS' FUNDS | 355,684 |  | 428,189 |  |

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 director and authorised for issue on 25 March 2026 and were signed by:

Mr B L Pagenkemper - Director

HAVER & BOECKER UNITED KINGDOM LTD (REGISTERED NUMBER: 01882428) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Haver & Boecker United Kingdom 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.

| Turnover

| Turnover consists of income derived from the normal operating activities of the company during the year, net of discounts, retentions and VAT.

| 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.

| Improvements to property | - | 10% on cost

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

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles | - | 25% on cost and over the term of the lease

| Computer equipment | - | 25% on cost

| 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 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.

HAVER & BOECKER UNITED KINGDOM LTD (REGISTERED NUMBER: 01882428) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 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 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.

| 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.

| Assets leased under contract hire or operating leases are not capitalised in the balance sheet. Instead the lease payments are charged to the profit and loss account in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 3,000 |  | 372,146 |  | 375,146 |  |

| Additions | - |  | 3,175 |  | 3,175 |  |

| At 31 December 2025 | 3,000 |  | 375,321 |  | 378,321 |  |

| DEPRECIATION

| At 1 January 2025 | 3,000 |  | 204,289 |  | 207,289 |  |

| Charge for year | - |  | 39,715 |  | 39,715 |  |

| At 31 December 2025 | 3,000 |  | 244,004 |  | 247,004 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 131,317 |  | 131,317 |  |

| At 31 December 2024 | - |  | 167,857 |  | 167,857 |  |

HAVER & BOECKER UNITED KINGDOM LTD (REGISTERED NUMBER: 01882428) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

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

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 48,999 |  |

| DEPRECIATION

| At 1 January 2025 | 30,627 |  |

| Charge for year | 12,252 |  |

| At 31 December 2025 | 42,879 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,120 |  |

| At 31 December 2024 | 18,372 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 117,494 |  | 165,201 |  |

| Amounts owed by group undertakings | 35,912 |  | 80,976 |  |

| Other debtors | 41,276 |  | 42,411 |  |

194,682 |  | 288,588 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 19,100 |  | 5,614 |  |

| Trade creditors | 9,339 |  | 31,023 |  |

| Amounts owed to group undertakings | 36,219 |  | 1,948 |  |

| Taxation and social security | 30,953 |  | 56,612 |  |

| Other creditors | 61,043 |  | 26,161 |  |

156,654 |  | 121,358 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 19,100 |  |

8. | SECURED DEBTS

| The company has a bank overdraft and commercial card facility that is secured by a fixed and floating charge over the assets of the company.

HAVER & BOECKER UNITED KINGDOM LTD (REGISTERED NUMBER: 01882428) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 6,958 |  | 6,958 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 6,958 |  |

| Balance at 31 December 2025 | 6,958 |  |

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

| The Report of the Auditors was unqualified.

| Nicholas Boot FCA (Senior Statutory Auditor)

| On behalf of Bullimores LLP

11. | OTHER FINANCIAL COMMITMENTS

| At 31/12/2025 |  | Property |  | Vehicle leasing |  | Total |  |

| Due less than 1 year |  | 47,000 |  | 36,563 |  | 83,563 |  |

| Due 1-5 years |  | 94,000 |  | 34,453 |  | 128,453 |  |

| Due more than 5 years |  | - |  | - |  | - |  |

| Total commitments |  | 141,000 |  | 71,016 |  | 212,016 |  |

| At 31/12/2024 |  | Property |  | Vehicle leasing |  | Total |  |

| Due less than 1 year |  | 36,250 |  | 14,101 |  | 50,351 |  |

| Due 1-5 years |  | 145,000 |  | 14,695 |  | 159,695 |  |

| Due more than 5 years |  | - |  | - |  | - |  |

| Total commitments |  | 181,250 |  | 28,796 |  | 210,046 |  |

HAVER & BOECKER UNITED KINGDOM LTD (REGISTERED NUMBER: 01882428) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

12. | RELATED PARTY DISCLOSURES

| During the year the company had the following transactions with group companies

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Sales and Commissions earned |  |

| Haver & Boecker OHG |  | 648,593 |  | 569,745 |  |

| Behn & Bates Maschinenfabrik |  | - |  | - |  |

| Aventus GmbH |  | 22,811 |  | 6,995 |  |

| Haver France S.A.R.L. |  | - |  | - |  |

| Haver Service Benelux |  | - |  | 5,145 |  |

| Haver Niagara GmbH |  | 81,246 |  | 17,588 |  |

| Haver Middle East FZE |  | - |  | - |  |

| Purchases |  |

| Haver & Boecker OHG |  | 420,046 |  | 238,967 |  |

| Behn & Bates Maschinenfabrik |  | - |  | - |  |

| Haver & Boecker Holding GmbH |  | 37,271 |  | 32,414 |  |

| Haver & Boecker Latinamericana |  | - |  | - |  |

| Haver & Boecker Iberica |  | - |  | - |  |

| Net amounts owed by group companies |  |

| Haver & Boecker OHG |  | 22,432 |  | 57,438 |  |

| Behn & Bates Maschinenfabrik |  | - |  | - |  |

| Aventus GmbH |  | 13,480 |  | 5,950 |  |

| Haver France S.A.R.L. |  | - |  | - |  |

| Haver Niagara GmbH |  | - |  | 17,588 |  |

| Net amounts owed to group companies |  |

| Haver & Boeker OHG |  | - |  | - |  |

| Behn & Bates Maschinenfabrik |  | - |  | - |  |

| Haver Holdings GmbH |  | 36,219 |  | 1,948 |  |

| Haver Polska SP.ZO.O. |  | - |  | - |  |

| No dividends have been paid in the year.

13. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

14. | POST BALANCE SHEET EVENTS

| There have been no significant post balance sheet events.

HAVER & BOECKER UNITED KINGDOM LTD (REGISTERED NUMBER: 01882428) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

15. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Haver & Boecker OHG.

| Haver & Boecker OHG (incorporated in Germany) held 100% of the voting share capital for all of the year and is considered to be the parent and ultimate controlling party. The results and financial performance of Haver & Boecker United Kingdom are consolidated within the group accounts of the parent.

| Haver & Boecker OHG

| Carl-Haver-Platz 3

| 59302 Oelde

| Germany