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REGISTERED NUMBER: 02029429 (England and Wales)

| FLUX PUMPS INTERNATIONAL (UK) LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

FLUX PUMPS INTERNATIONAL (UK) LIMITED (REGISTERED NUMBER: 02029429)

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 |

FLUX PUMPS INTERNATIONAL (UK) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | K U Hahn

| R Morgan

| REGISTERED OFFICE: | 11 Enterprise Park

| Black Moor Road

| Ebblake Industrial Estate

| Verwood

| Dorset

| BH31 6YS

| REGISTERED NUMBER: | 02029429 (England and Wales)

FLUX PUMPS INTERNATIONAL (UK) LIMITED (REGISTERED NUMBER: 02029429)

BALANCE SHEET

31 DECEMBER 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 4,167 |  | 6,250 |  |

Tangible assets | 5 | 81,166 |  | 109,073 |  |

85,333 |  | 115,323 |  |

CURRENT ASSETS

Stocks | 247,999 |  | 262,598 |  |

Debtors | 6 | 94,999 |  | 214,230 |  |

Cash at bank and in hand | 293,532 |  | 73,556 |  |

636,530 |  | 550,384 |  |

CREDITORS

Amounts falling due within one year | 7 | (188,291 | ) | (165,390 | ) |

NET CURRENT ASSETS | 448,239 |  | 384,994 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 533,572 |  | 500,317 |  |

CAPITAL AND RESERVES

Called up share capital | 200,000 |  | 200,000 |  |

Retained earnings | 333,572 |  | 300,317 |  |

533,572 |  | 500,317 |  |

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 Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

K U Hahn - Director

FLUX PUMPS INTERNATIONAL (UK) LIMITED (REGISTERED NUMBER: 02029429)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Flux Pumps International (UK) 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.

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.

| Turnover

| Revenue is recognised to the extent that it is probably that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of three years.

| Tangible fixed assets

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

| Land and buildings | - | Straight line over 10 years

| Plant and machinery etc | - | 3-10 years straight line

| Stocks

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

| At the 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 the profit or loss.

| 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.

FLUX PUMPS INTERNATIONAL (UK) LIMITED (REGISTERED NUMBER: 02029429)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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

| The Company's functional and presentational currency is GBP.

| Transactions and balances

| Foreign currency transactions are translated into the functional currency using the spot exchange

| rates at the dates of the transactions.

| At each period end foreign currency monetary items are translated using the closing rate. Non-

| monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

| 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.

| 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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

FLUX PUMPS INTERNATIONAL (UK) LIMITED (REGISTERED NUMBER: 02029429)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

Other |

intangible |

assets |

| £

| COST

| At 1 January 2025

| and 31 December 2025 | 6,250 |  |

| AMORTISATION

| Charge for year | 2,083 |  |

| At 31 December 2025 | 2,083 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,167 |  |

| At 31 December 2024 | 6,250 |  |

5. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| At 1 January 2025

| and 31 December 2025 | 9,419 |  | 149,438 |  | 158,857 |  |

| DEPRECIATION

| At 1 January 2025 | 3,657 |  | 46,127 |  | 49,784 |  |

| Charge for year | 942 |  | 26,965 |  | 27,907 |  |

| At 31 December 2025 | 4,599 |  | 73,092 |  | 77,691 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,820 |  | 76,346 |  | 81,166 |  |

| At 31 December 2024 | 5,762 |  | 103,311 |  | 109,073 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 70,196 |  | 177,334 |  |

| Other debtors | 24,803 |  | 36,896 |  |

94,999 |  | 214,230 |  |

FLUX PUMPS INTERNATIONAL (UK) LIMITED (REGISTERED NUMBER: 02029429)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

| £ | £

| Trade creditors | 61,572 |  | 45,218 |  |

| Taxation and social security | 61,908 |  | 52,769 |  |

| Other creditors | 64,811 |  | 67,403 |  |

188,291 |  | 165,390 |  |

8. | LEASING AGREEMENTS

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

2025 | 2024 |

| £ | £

| Within one year | 21,312 |  | 4,975 |  |

| Between one and five years | 27,839 |  | - |  |

49,151 |  | 4,975 |  |

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

| The Report of the Auditors was unqualified.

| Michaela Johns (Senior Statutory Auditor)

| for and on behalf of Hopper Williams & Bell Limited

10. | RELATED PARTY DISCLOSURES

| During the year the Company made purchases of £656,241 (2024: £655,120) from Flux-Gerate GMBH, the ultimate parent undertaking. At the year end a total of £48,792 (2024: £27,152) was payable in respect of these purchases.

| During the year the Company made purchases of £nil (2024: £1,129) and made sales of £532 (2024: £nil) from Flux France SAB, a company controlled by the ultimate parent undertaking. At the year end a total of £nil (2024: £nil) was payable in respect of these purchases and £nil (2024: £nil) was owed in respect to these sales.

| During the year the Company paid rent totalling £20,700 (2024: £19,800). The property to which the rent relates to is owned by K U Hahn, also a Director of the ultimate parent undertaking. At the year end a total of £nil (2024: £nil) was payable in respect of this rent.

| During the year the company also incurred management charges of £1,511 (2024: £1,411 from Briar Copse Limited, a company in which K U Hahn is a director. These charges related to to the management of the rented office premises. At the year end a total of £1,511 (2024: £nil) was payable in respect to these charges.

| During the prior year year a close family member of Russell Morgan provided services to the company totalling £nil (2024: £1,070).

FLUX PUMPS INTERNATIONAL (UK) LIMITED (REGISTERED NUMBER: 02029429)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | ULTIMATE CONTROLLING PARTY

| The ultimate and immediate controlling company is Flux-Gerate GMBH, a company incorporated in Germany.

| The ultimate controlling parties are K U Hahn and M Wilhelm.

| A copy of the ultimate controlling company's financial statements can be obtained from Flux-Gerate Gmbh, Talweg 12, 75433 Maulbronn, Germany.