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REGISTERED NUMBER: 03619978 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Spinner United Kingdom Limited

| Spinner United Kingdom Limited (Registered number: 03619978) |

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 |

| Spinner United Kingdom Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mr M P Edwards

| K F Koenig

| REGISTERED OFFICE: | Suite 8, Phoenix House

| Golborne Enterprise Park

| High Street, Golborne

| Warrington

| WA3 3DP

| REGISTERED NUMBER: | 03619978 (England and Wales)

| AUDITORS: | Duncan & Toplis Audit Limited

| Statutory Auditor

| Park House

| 37 Clarence Street

| Leicester

| Leicestershire

| LE1 3RW

| Spinner United Kingdom Limited (Registered number: 03619978) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 59 |  |

CURRENT ASSETS

Debtors | 5 | 7,720 |  | 28,771 |  |

Cash at bank | 315,023 |  | 285,443 |  |

322,743 |  | 314,214 |  |

CREDITORS

Amounts falling due within one year | 6 | (11,293 | ) | (11,613 | ) |

NET CURRENT ASSETS | 311,450 |  | 302,601 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 311,450 |  | 302,660 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 310,450 |  | 301,660 |  |

SHAREHOLDERS' FUNDS | 311,450 |  | 302,660 |  |

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 22 April 2026 and were signed on its behalf by:

Mr M P Edwards - Director

| Spinner United Kingdom Limited (Registered number: 03619978) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Spinner United Kingdom 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 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.

| Turnover

| Turnover represents costs recharged and commissions earned. Costs recharged are in line with service agreements entered into. Commissions are deemed to be earned when the commission paying company raises an invoice to its customer. All elements of turnover are disclosed net of value added tax.

| Tangible fixed assets

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

| Fixtures and fittings | - | 10% on cost

| Computer equipment | - | 33% on cost

| 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.

| 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.

| 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 the Income Statement in the period to which they relate.

| Spinner United Kingdom Limited (Registered number: 03619978) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 3,106 |  | 2,673 |  | 5,779 |  |

| DEPRECIATION

| At 1 January 2025 | 3,106 |  | 2,614 |  | 5,720 |  |

| Charge for year | - |  | 59 |  | 59 |  |

| At 31 December 2025 | 3,106 |  | 2,673 |  | 5,779 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | - |  | - |  |

| At 31 December 2024 | - |  | 59 |  | 59 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | 4,990 |  | 25,856 |  |

| Other debtors | 2,730 |  | 2,915 |  |

7,720 |  | 28,771 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 359 |  | 410 |  |

| Taxation and social security | 4,724 |  | 5,081 |  |

| Other creditors | 6,210 |  | 6,122 |  |

11,293 |  | 11,613 |  |

| Other creditors includes accruals and deferred income of £6,210 (2024 - £6,030).

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

| The Report of the Auditors was unqualified.

| Matthew Smith (Senior Statutory Auditor)

| for and on behalf of Duncan & Toplis Audit Limited

8. | OTHER FINANCIAL COMMITMENTS

| The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £Nil (2024 - £2,903).

| Spinner United Kingdom Limited (Registered number: 03619978) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its parent company, Spinner GmbH, incorporated in Germany.

| Group accounts are available from Spinner GmbH at their registered office address in Germany;

| Erzgiessereistr. 33, 80335 Munich, Germany