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REGISTERED NUMBER: 02635311 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| WANDFLUH UK LIMITED |

| WANDFLUH UK LIMITED (REGISTERED NUMBER: 02635311) |

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 |

| WANDFLUH UK LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | T J Allen

| Dr M R Wandfluh

| REGISTERED OFFICE: | Wandfluh House

| Northfield Road

| Southam

| Warwickshire

| CV47 0FG

| REGISTERED NUMBER: | 02635311 (England and Wales)

| AUDITORS: | HB&O Ltd

| Chartered Accountants and Statutory Auditor

| Highdown House

| 11 Highdown Road

| Leamington Spa

| Warwickshire

| CV31 1XT

| BANKERS: | HSBC

| 126 The Parade

| Leamington Spa

| Warwickshire

| CV32 4AJ

| WANDFLUH UK LIMITED (REGISTERED NUMBER: 02635311) |

BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 11,531 |  | 14,213 |  |

Tangible assets | 5 | 3,249,611 |  | 3,126,749 |  |

3,261,142 |  | 3,140,962 |  |

CURRENT ASSETS

Stocks | 3,653,634 |  | 3,400,523 |  |

Debtors | 6 | 2,393,388 |  | 1,785,900 |  |

Cash at bank and in hand | 391,052 |  | 182,746 |  |

6,438,074 |  | 5,369,169 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,410,809 |  | 1,653,650 |  |

NET CURRENT ASSETS | 4,027,265 |  | 3,715,519 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,288,407 |  | 6,856,481 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (4,099,300 | ) | (3,798,740 | ) |

PROVISIONS FOR LIABILITIES | 11 | (316,742 | ) | (273,491 | ) |

NET ASSETS | 2,872,365 |  | 2,784,250 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 300,000 |  | 300,000 |  |

Retained earnings | 13 | 2,572,365 |  | 2,484,250 |  |

SHAREHOLDERS' FUNDS | 2,872,365 |  | 2,784,250 |  |

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 21 May 2026 and were signed on its behalf by:

T J Allen - Director

| WANDFLUH UK LIMITED (REGISTERED NUMBER: 02635311) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Wandfluh 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 accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

| 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 comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

| 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 two years.

| Tangible fixed assets

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

| Freehold buildings | - | 10% on cost and 2% on cost

| Plant and machinery | - | 25% on cost and 20% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Office equipment | - | 25% on 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.

| WANDFLUH UK LIMITED (REGISTERED NUMBER: 02635311) |

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 40 (2024 - 36 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025 | 67,691 |  |

| Additions | 8,450 |  |

| At 31 December 2025 | 76,141 |  |

| AMORTISATION

| At 1 January 2025 | 53,478 |  |

| Charge for year | 11,132 |  |

| At 31 December 2025 | 64,610 |  |

| NET BOOK VALUE

| At 31 December 2025 | 11,531 |  |

| At 31 December 2024 | 14,213 |  |

| WANDFLUH UK LIMITED (REGISTERED NUMBER: 02635311) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| buildings |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 January 2025 | 2,655,575 |  | 1,542,348 |  | 248,077 |  |

| Additions | 61,077 |  | 281,120 |  | 6,887 |  |

| At 31 December 2025 | 2,716,652 |  | 1,823,468 |  | 254,964 |  |

| DEPRECIATION

| At 1 January 2025 | 502,236 |  | 671,233 |  | 221,344 |  |

| Charge for year | 47,814 |  | 161,790 |  | 15,985 |  |

| At 31 December 2025 | 550,050 |  | 833,023 |  | 237,329 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,166,602 |  | 990,445 |  | 17,635 |  |

| At 31 December 2024 | 2,153,339 |  | 871,115 |  | 26,733 |  |

| Motor |  | Office |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 25,619 |  | 261,525 |  | 4,733,144 |  |

| Additions | - |  | 29,616 |  | 378,700 |  |

| At 31 December 2025 | 25,619 |  | 291,141 |  | 5,111,844 |  |

| DEPRECIATION

| At 1 January 2025 | 4,804 |  | 206,778 |  | 1,606,395 |  |

| Charge for year | 6,404 |  | 23,845 |  | 255,838 |  |

| At 31 December 2025 | 11,208 |  | 230,623 |  | 1,862,233 |  |

| NET BOOK VALUE

| At 31 December 2025 | 14,411 |  | 60,518 |  | 3,249,611 |  |

| At 31 December 2024 | 20,815 |  | 54,747 |  | 3,126,749 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,184,163 |  | 1,569,268 |  |

| Amounts owed by group undertakings | - |  | 230 |  |

| Prepayments | 209,225 |  | 216,402 |  |

2,393,388 |  | 1,785,900 |  |

| WANDFLUH UK LIMITED (REGISTERED NUMBER: 02635311) |

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 | 749,992 |  | 369,164 |  |

| Amounts owed to group undertakings | 1,047,445 |  | 787,649 |  |

| Tax | 20,919 |  | 15,878 |  |

| Social security and other taxes | 100,996 |  | 82,360 |  |

| VAT | 299,287 |  | 207,129 |  |

| Pension | 1,463 |  | 2,942 |  |

| Accrued expenses | 190,707 |  | 188,528 |  |

2,410,809 |  | 1,653,650 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Holding company loan due

| two to five years | 4,099,300 |  | 3,798,740 |  |

4,099,300 |  | 3,798,740 |  |

9. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 26,730 |  | 29,331 |  |

| Between one and five years | 24,433 |  | 45,150 |  |

51,163 |  | 74,481 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Holding company | 4,099,300 |  | 3,798,740 |  |

| The holding company loans are secured by assets owned by the company. Interest payable is charged to the profit and loss account in the year in which it is due.

| The loan from the holding company is subject to an interest rate that is regarded as being a market rate of interest.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 316,742 |  | 273,491 |  |

| WANDFLUH UK LIMITED (REGISTERED NUMBER: 02635311) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

11. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 273,491 |  |

| Provided during year | 43,251 |  |

| Balance at 31 December 2025 | 316,742 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 300,000 | Ordinary | £1 | 300,000 |  | 300,000 |  |

13. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 2,484,250 |  |

| Profit for the year | 88,115 |  |

| At 31 December 2025 | 2,572,365 |  |

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

| The Report of the Auditors was unqualified.

| Gregg Olner MPhil BA (Hons) FCA (Senior Statutory Auditor)

| for and on behalf of HB&O Ltd

15. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme with the assets of the scheme held separately from those of the company. The pension charge relating to the defined contribution pensions scheme for the year was £166,730 (2024: £205,067). Outstanding contributions at the year end amounted to £1,463 (2024: £2,942).

16. | CAPITAL COMMITMENTS

2025 | 2024 |

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | 239,175 |  |

17. | ULTIMATE CONTROLLING PARTY

| Wandfluh Holding AG, incorporated in Switzerland, is regarded by the directors as being the company's ultimate parent company. Copies of group accounts can be obtained from Wandfluh Holding AG, Helkenstrasse 13, 3714 Fruitgen, Switzerland.

| H Wandfluh who resigned as a director of this company on 1 February 2018, continues to be regarded as the ultimate controlling party by virtue of his voting rights within the parent company, Wandfluh Holding AG.