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REGISTERED NUMBER: 07594724 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| MCKINNON HARRIS UK LIMITED |

MCKINNON HARRIS UK LIMITED (REGISTERED NUMBER: 07594724)

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 |

MCKINNON HARRIS UK LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | W M Massie Jr

| K R Dail Jr

| SECRETARY: | W M Massie Jr

| REGISTERED OFFICE: | 10 John Street

| London

| WC1N 2EB

| REGISTERED NUMBER: | 07594724 (England and Wales)

| AUDITORS: | Oury Clark Chartered Accountants

| Statutory Auditors

| Herschel House

| 58 Herschel Street

| Slough

| Berkshire

| SL1 1PG

MCKINNON HARRIS UK LIMITED (REGISTERED NUMBER: 07594724)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 22,858 |  | 30,408 |  |

CURRENT ASSETS

Debtors | 5 | 86,912 |  | 52,121 |  |

Cash at bank | 165,317 |  | 180,133 |  |

252,229 |  | 232,254 |  |

CREDITORS

Amounts falling due within one year | 6 | 696,812 |  | 623,117 |  |

NET CURRENT LIABILITIES | (444,583 | ) | (390,863 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (421,725 | ) | (360,455 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | (421,726 | ) | (360,456 | ) |

SHAREHOLDERS' FUNDS | (421,725 | ) | (360,455 | ) |

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 18 May 2026 and were signed on its behalf by:

W M Massie Jr - Director

MCKINNON HARRIS UK LIMITED (REGISTERED NUMBER: 07594724)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| McKinnon Harris 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.

| The company's trading address is 220 North Dome Design Centre, London, SW10 0XE.

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.

| After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future. The company has confirmed financial support from their immediate parent company Mckinnon and Harris, Inc. for a period of at least twelve months and one day from the date the audit report was signed. Accordingly they continue to adopt the going concern basis in preparing the financial statements.

| 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

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

| Revenue is recognised upon sending goods, once the company has transferred to the buyer the significant risks and rewards of the ownership of the goods.

| 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 etc | - | 20% on reducing balance

| All items of plant and machinery are stated at historical costs less accumulated depreciation and impairment. Historical cost includes expenditure that is directly attributable to the acquisition of items.

| Financial instruments

| Basic Financial Instruments as covered by Section 11 of FRS 102 are measured at amortised cost. The company does not have any Other Financial Instruments as covered by Section 12 of FRS 102.

| 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.

MCKINNON HARRIS UK LIMITED (REGISTERED NUMBER: 07594724)

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

| 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 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 145,390 |  |

| Disposals | (7,000 | ) |

| At 31 December 2025 | 138,390 |  |

| DEPRECIATION

| At 1 January 2025 | 114,982 |  |

| Charge for year | 5,807 |  |

| Eliminated on disposal | (5,257 | ) |

| At 31 December 2025 | 115,532 |  |

| NET BOOK VALUE

| At 31 December 2025 | 22,858 |  |

| At 31 December 2024 | 30,408 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 86,912 |  | 52,121 |  |

MCKINNON HARRIS UK LIMITED (REGISTERED NUMBER: 07594724)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 28,099 |  | 859 |  |

| Amounts owed to group undertakings | 193,866 |  | 330,651 |  |

| Taxation and social security | 79,541 |  | 3,404 |  |

| Other creditors & accruals | 395,306 |  | 288,203 |  |

696,812 |  | 623,117 |  |

7. | LEASING AGREEMENTS

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 145,549 |  | 141,564 |  |

| Between one and five years | 35,459 |  | 181,008 |  |

181,008 |  | 322,572 |  |

8. | SECURED DEBTS

| There is a debenture in favour of Lloyds Bank plc over all assets and undertakings of the company.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 1 | Ordinary Shares | £1 | 1 |  | 1 |  |

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

| The Report of the Auditors was unqualified.

| Rachel Lockwood (Senior Statutory Auditor)

| for and on behalf of Oury Clark Chartered Accountants

| We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

| "Use of our report

| This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed."

MCKINNON HARRIS UK LIMITED (REGISTERED NUMBER: 07594724)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | ULTIMATE PARENT & CONTROLLING PARTY

| The immediate and ultimate parent company is Mckinnon and Harris, Inc., a company incorporated in the United States of America.

| The smallest and largest group to consolidate the results and financial position of the company is Mckinnon and Harris, Inc. Copies of the Mckinnon and Harris, Inc. financial statements can be obtained from the registered office at 1722 Arlington Road, Richmond, Virginia 23230, USA.

| The ultimate controlling party is W M Massie Jr. by virtue of majority ownership of Mckinnon and Harris, Inc..