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REGISTERED NUMBER: 02686097 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Falco UK Ltd |

Falco UK Ltd (Registered number: 02686097)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Falco UK Ltd (Registered number: 02686097)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,015,811 |  | 1,176,985 |  |

CURRENT ASSETS

Stocks | 363,043 |  | 495,012 |  |

Debtors | 5 | 654,415 |  | 468,820 |  |

Cash at bank and in hand | 832,559 |  | 1,165,999 |  |

1,850,017 |  | 2,129,831 |  |

CREDITORS

Amounts falling due within one year | 6 | 206,723 |  | 242,414 |  |

NET CURRENT ASSETS | 1,643,294 |  | 1,887,417 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,659,105 |  | 3,064,402 |  |

PROVISIONS FOR LIABILITIES | 21,763 |  | 35,656 |  |

NET ASSETS | 2,637,342 |  | 3,028,746 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 2,637,242 |  | 3,028,646 |  |

SHAREHOLDERS' FUNDS | 2,637,342 |  | 3,028,746 |  |

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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

Mr R A Harper - Director

Falco UK Ltd (Registered number: 02686097)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Falco UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 02686097

| Registered office: | Unit 8

| Leekbrook Way

| Leekbrook

| Staffordshire

| ST13 7AP

| 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.

| The financial statements have been prepared on a going concern basis. The directors are satisfied that the shareholders are prepared to continue to support the company for the next year.

| 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', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| - Sales of Goods

| Turnover from the sale of goods and services is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is on despatch of goods or service delivery and when installations are fully completed, being the point at which revenue can be measured reliably.

| - Rental income

| Rental income is recognised on an accruals basis when the company is entitled to the income.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Plant and machinery | - | 25% straight line basis

| Motor vehicles | - | 25% straight line basis

Falco UK Ltd (Registered number: 02686097)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are stated at the lower of cost and the net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on weighted average basis. Work in progress and finished goods include labour and attributable overheads.

| At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit and loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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.

| 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 16 (2024 - 16 ) .

Falco UK Ltd (Registered number: 02686097)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 1,343,582 |  | 318,940 |  | 420,477 |  | 2,082,999 |  |

| Additions | - |  | 36,226 |  | 40,000 |  | 76,226 |  |

| Disposals | (103,640 | ) | (3,690 | ) | (30,473 | ) | (137,803 | ) |

| At 31 December 2025 | 1,239,942 |  | 351,476 |  | 430,004 |  | 2,021,422 |  |

| DEPRECIATION

| At 1 January 2025 | 373,220 |  | 224,945 |  | 307,849 |  | 906,014 |  |

| Charge for year | 26,003 |  | 39,029 |  | 72,956 |  | 137,988 |  |

| Eliminated on disposal | (5,698 | ) | (2,220 | ) | (30,473 | ) | (38,391 | ) |

| At 31 December 2025 | 393,525 |  | 261,754 |  | 350,332 |  | 1,005,611 |  |

| NET BOOK VALUE

| At 31 December 2025 | 846,417 |  | 89,722 |  | 79,672 |  | 1,015,811 |  |

| At 31 December 2024 | 970,362 |  | 93,995 |  | 112,628 |  | 1,176,985 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 578,659 |  | 388,792 |  |

| Other debtors | 75,756 |  | 80,028 |  |

654,415 |  | 468,820 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 90,954 |  | 65,170 |  |

| Amounts owed to group undertakings | - |  | 18,902 |  |

| Taxation and social security | 106,269 |  | 85,016 |  |

| Other creditors | 9,500 |  | 73,326 |  |

206,723 |  | 242,414 |  |

7. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 7,957 |  | 7,957 |  |

| Between one and five years | 7,957 |  | 15,913 |  |

15,914 |  | 23,870 |  |

Falco UK Ltd (Registered number: 02686097)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| The Report of the Auditors was unqualified.

| Jeremy Bostock BA BFP FCA (Senior Statutory Auditor)

| for and on behalf of Thompson Wright (Audit) Limited

9. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent company is Friesa B.V., a company registered at Weitzelweg 8, , NL-7671 EJ Vriezenveen, Netherlands. The company's ultimate parent company is Yãma-deva B.V. a company registered in the Netherlands.

| The directors are of the opinion that there are no personnel regarded as key management.

| The ultimate controlling party is Mr Franz Friesacher.