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REGISTERED NUMBER: 03537174 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Arodo (UK) Limited |

Arodo (UK) Limited (Registered number: 03537174)

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 |

Arodo (UK) Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | J W Van Aaken

| SECRETARY: | MYUKOFFICE LTD

| REGISTERED OFFICE: | Westwood House

| Annie Med Lane

| South Cave

| Brough

| HU15 2HG

| REGISTERED NUMBER: | 03537174 (England and Wales)

| AUDITORS: | Try Lunn & Co

| Chartered Accountants

| and Statutory Auditors

| Roland House

| Princes Dock Street

| HULL HU1 2LD

Arodo (UK) Limited (Registered number: 03537174)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 35,777 |  | - |  |

CURRENT ASSETS

Debtors | 5 | 823,738 |  | 3,001,560 |  |

Cash at bank | 164,990 |  | 101,337 |  |

988,728 |  | 3,102,897 |  |

CREDITORS

Amounts falling due within one year | 6 | 865,988 |  | 2,912,916 |  |

NET CURRENT ASSETS | 122,740 |  | 189,981 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 158,517 |  | 189,981 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 10,000 |  | 10,000 |  |

Retained earnings | 8 | 148,517 |  | 179,981 |  |

SHAREHOLDERS' FUNDS | 158,517 |  | 189,981 |  |

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 director and authorised for issue on 14 April 2026 and were signed by:

J W Van Aaken - Director

Arodo (UK) Limited (Registered number: 03537174)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Arodo (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 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 company is dependent on the continued financial support of its parent company, Arodo BV, a company registered in Belgium. The directors of Arodo BV have agreed to provide such support to the company to ensure that the company will be able to meet its debts as they fall due for the foreseeable future. Accordingly the financial statements have been prepared on the going concern basis.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover from the sale of spare part goods is recognised when goods are delivered and the legal title has passed.

| Turnover from servicing work is recognised when the service has been provided.

| Turnover from machinery manufacture and installation projects is recognised when the goods are shipped to the customer.

| Tangible fixed assets

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

| Motor vehicles - 20% on cost

| 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 on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

| 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.

Arodo (UK) Limited (Registered number: 03537174)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 2 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 38,931 |  |

| At 31 December 2025 | 38,931 |  |

| DEPRECIATION

| Charge for year | 3,154 |  |

| At 31 December 2025 | 3,154 |  |

| NET BOOK VALUE

| At 31 December 2025 | 35,777 |  |

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

2025 | 2024 |

| as restated |

£ | £ |

| Trade debtors | 333,929 |  | 1,520,926 |  |

| Other debtors | 489,809 |  | 1,480,634 |  |

823,738 |  | 3,001,560 |  |

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

2025 | 2024 |

| as restated |

£ | £ |

| Trade creditors | 3,740 |  | 6,563 |  |

| Amounts owed to group undertakings | 230,347 |  | 980,943 |  |

| Taxation and social security | 78,372 |  | 351,440 |  |

| Other creditors | 553,529 |  | 1,573,970 |  |

865,988 |  | 2,912,916 |  |

Arodo (UK) Limited (Registered number: 03537174)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: |  | as restated |

£ | £ |

| 10,000 | Ordinary | £1 | 10,000 |  | 10,000 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 179,981 |  |

| Profit for the year | 43,536 |  |

| Dividends | (75,000 | ) |

| At 31 December 2025 | 148,517 |  |

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

| The Report of the Auditors was unqualified.

| Andrew Ewart FCCA FCA (Senior Statutory Auditor)

| for and on behalf of Try Lunn & Co

10. | RELATED PARTY DISCLOSURES

| During the year the company purchased goods from Arodo BV totalling £2,996,874 (2024 - £4,085,799).

| During the year the company was charged management recharges of £59,014 (2024 - £59,286) by Arodo BV.

| At the balance sheet date an amount of £230,347 (2024 - £980,943) was owed to Arodo BV. This amount is interest free and repayable on demand.

| During the year the company paid dividends of £75,000 (2024 - £NIL) to Arodo BV.

11. | ULTIMATE CONTROLLING PARTY

| The immediate controlling party is Arodo BV and the ultimate controlling party is Mr F Rochette.