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REGISTERED NUMBER: 11629123 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

AERING LIMITED

| AERING LIMITED (REGISTERED NUMBER: 11629123) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 3 |

| AERING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| Directors: | Mr A Mathieu

| Mr L Poullain

| Secretary: | Vistra Cosec Limited

| Registered office: | Suite 1, 7th Floor

| 50 Broadway

| London

| SW1H 0BL

| Registered number: | 11629123 (England and Wales)

| Accountants: | Vistra Trust Company Limited

| First Floor, Templeback

| 10 Temple back

| Bristol

| BS1 6FL

| AERING LIMITED (REGISTERED NUMBER: 11629123) |

BALANCE SHEET

31 OCTOBER 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 79,757 |  | 104,562 |  |

CURRENT ASSETS

Debtors | 5 | 88,645 |  | 76,741 |  |

Cash at bank | 111,576 |  | 57,659 |  |

200,221 |  | 134,400 |  |

CREDITORS

Amounts falling due within one year | 6 | (83,326 | ) | (31,953 | ) |

NET CURRENT ASSETS | 116,895 |  | 102,447 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 196,652 |  | 207,009 |  |

PROVISIONS FOR LIABILITIES | - |  | (4,654 | ) |

NET ASSETS | 196,652 |  | 202,355 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 186,652 |  | 192,355 |  |

SHAREHOLDERS' FUNDS | 196,652 |  | 202,355 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 22 April 2026 and were signed on its behalf by:

Mr L Poullain - Director

| AERING LIMITED (REGISTERED NUMBER: 11629123) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Aering 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 company’s functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

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 represents amounts receivable from letting out entertainment equipment and providing associated services. Turnover is recognised over the lease term when services are provided.

| Tangible fixed assets

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

| The cost of tangible fixed assets includes directly attributable incremental costs incurred in their acquisition and installation.

| Deprecation is calculated over the useful economic lief of that asses as follows:

| Plant and machinery- 5 years straight line

| Heritage assets

| Heritage assets are recognised at costs and are not subject to depreciation. Theses assets are considered to have an indefinite useful life and, as such are not depreciated. If there is evidence of impairment, the carrying amount is adjusted, and any impairment loss is recognised in the income statement.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

| Basic financial liabilities

| Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

| AERING LIMITED (REGISTERED NUMBER: 11629123) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

Plant and | Heritage |

machinery | assets | Totals |

| £ | £ | £

| Cost

| At 1 November 2024

| and 31 October 2025 | 124,023 |  | 17,646 |  | 141,669 |  |

| Depreciation

| At 1 November 2024 | 37,107 |  | - |  | 37,107 |  |

| Charge for year | 24,805 |  | - |  | 24,805 |  |

| At 31 October 2025 | 61,912 |  | - |  | 61,912 |  |

| Net book value

| At 31 October 2025 | 62,111 |  | 17,646 |  | 79,757 |  |

| At 31 October 2024 | 86,916 |  | 17,646 |  | 104,562 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 66,255 |  | 8,455 |  |

| Other debtors | 22,390 |  | 68,286 |  |

88,645 |  | 76,741 |  |

| AERING LIMITED (REGISTERED NUMBER: 11629123) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

2025 | 2024 |

| £ | £

| Trade creditors | 2,782 |  | 19,836 |  |

| Taxation and social security | 15,305 |  | 2,546 |  |

| Other creditors | 65,239 |  | 9,571 |  |

83,326 |  | 31,953 |  |

7. | RELATED PARTY DISCLOSURES

| Aering Srl (Belgium) - an entity in which the director Mr. Poullain holds a majority of the shares.

| During the year, Management fee of Nil (2024 - £68,475) was charged by Aering Srl (Belgium).

| No amount was payable to or receivable from the related party as of the year end.

| Aering ( BSA SAS) - an entity for which the director Mr. Poullain is the ultimate controlling party.

| During the year, Aering (BSA SAS) charged a service fee of £34,276 (2024: nil) to the company.

| No amount was payable to or receivable from the related party as of the year end.