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REGISTERED NUMBER: 03263909 (England and Wales)

| Audited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Pometon Limited |

| Pometon Limited (Registered number: 03263909) |

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 |

| Pometon Limited |

Company Information

for the Year Ended 31 December 2025

| Directors: | Mr A Banzoli

| Mr R J Clayton

| Registered office: | The Stables

| Broseley Hall

| Church Street

| Broseley

| Shropshire

| TF12 5DG

| Registered number: | 03263909 (England and Wales)

| Auditors: | Hughes & Co (Shropshire) Limited

| The Stables

| Broseley Hall

| Church Street

| Broseley

| Shropshire

| TF12 5DG

| Pometon Limited (Registered number: 03263909) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 17,229 |  | 17,999 |  |

Investments | 5 | 2,395 |  | 2,395 |  |

19,624 |  | 20,394 |  |

Current assets

Stocks | 755,523 |  | 725,774 |  |

Debtors | 6 | 479,512 |  | 656,104 |  |

Cash at bank and in hand | 612,605 |  | 631,937 |  |

1,847,640 |  | 2,013,815 |  |

Creditors

Amounts falling due within one year | 7 | 234,189 |  | 380,625 |  |

Net current assets | 1,613,451 |  | 1,633,190 |  |

Total assets less current liabilities | 1,633,075 |  | 1,653,584 |  |

Capital and reserves

Called up share capital | 9 | 220,000 |  | 220,000 |  |

Retained earnings | 10 | 1,413,075 |  | 1,433,584 |  |

Shareholders' funds | 1,633,075 |  | 1,653,584 |  |

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 14 May 2026 and were signed on its behalf by:

Mr R J Clayton - Director

| Pometon Limited (Registered number: 03263909) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Pometon 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.

| Turnover

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

| Tangible fixed assets

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

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

| Fixtures and fittings | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at 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 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.

| 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.

| Pometon Limited (Registered number: 03263909) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 7 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

Plant and | and |

machinery | fittings | Totals |

| £ | £ | £

| Cost

| At 1 January 2025 | 65,798 |  | 19,660 |  | 85,458 |  |

| Additions | 4,392 |  | - |  | 4,392 |  |

| Disposals | (6,555 | ) | - |  | (6,555 | ) |

| At 31 December 2025 | 63,635 |  | 19,660 |  | 83,295 |  |

| Depreciation

| At 1 January 2025 | 49,598 |  | 17,861 |  | 67,459 |  |

| Charge for year | 4,063 |  | 463 |  | 4,526 |  |

| Eliminated on disposal | (5,919 | ) | - |  | (5,919 | ) |

| At 31 December 2025 | 47,742 |  | 18,324 |  | 66,066 |  |

| Net book value

| At 31 December 2025 | 15,893 |  | 1,336 |  | 17,229 |  |

| At 31 December 2024 | 16,200 |  | 1,799 |  | 17,999 |  |

5. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| Cost

| At 1 January 2025

| and 31 December 2025 | 2,395 |  |

| Net book value

| At 31 December 2025 | 2,395 |  |

| At 31 December 2024 | 2,395 |  |

| Pometon Limited (Registered number: 03263909) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

| £ | £

| Trade debtors | 452,023 |  | 610,823 |  |

| Provision for bad debts | (19,817 | ) | (13,784 | ) |

| Prepayments and accrued income | 47,306 |  | 59,065 |  |

479,512 |  | 656,104 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 149,402 |  | 288,070 |  |

| Corporation tax | 14,745 |  | 25,675 |  |

| Social security and other taxes | 9,007 |  | 21,583 |  |

| VAT | 47,557 |  | 30,438 |  |

| Other creditors | 294 |  | 384 |  |

| Accruals and deferred income | 13,184 |  | 14,475 |  |

234,189 |  | 380,625 |  |

8. | LEASING AGREEMENTS

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

2025 | 2024 |

| £ | £

| Within one year | 49,009 |  | - |  |

| Between one and five years | 49,009 |  | - |  |

98,018 |  | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 220,000 | Ordinary shares | 1 | 220,000 |  | 220,000 |  |

10. | RESERVES

Retained |

earnings |

| £

| At 1 January 2025 | 1,433,584 |  |

| Profit for the year | 156,029 |  |

| Dividends | (176,538 | ) |

| At 31 December 2025 | 1,413,075 |  |

| Pometon Limited (Registered number: 03263909) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| The Report of the Auditors was unqualified.

| David Hughes (Senior Statutory Auditor)

| for and on behalf of Hughes & Co (Shropshire) Limited

12. | RELATED PARTY DISCLOSURES

| Pometon SPA

| Parent Company

| Amounts owing to - £Nil (2024 - £Nil).

| Sales - £Nil (2024 - £Nil).

| Purchases - £1,413,147 (2024 - £1,283,720).

| Commissions - £Nil (2024 - £Nil).

| Pometon Spain

| Group Company

| Sales - £Nil (2024 - £Nil).

| Purchases - £Nil (2024 - £Nil).

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. | ULTIMATE CONTROLLING PARTY

| The controlling party is Pometon SPA.