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REGISTERED NUMBER: 09144636 (England and Wales)

Group Strategic Report, Report of the Director and

Consolidated Financial Statements for the Year Ended 31 December 2025

for

AIM Solder (UK) Ltd

AIM Solder (UK) Ltd (Registered number: 09144636)

Contents of the Consolidated Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Group Strategic Report | 2 |

| Report of the Director | 4 |

| Report of the Independent Auditors | 6 |

| Consolidated Income Statement | 10 |

| Consolidated Other Comprehensive Income | 11 |

| Consolidated Balance Sheet | 12 |

| Company Balance Sheet | 13 |

| Consolidated Statement of Changes in Equity | 14 |

| Company Statement of Changes in Equity | 15 |

| Consolidated Cash Flow Statement | 16 |

| Notes to the Consolidated Cash Flow Statement | 17 |

| Notes to the Consolidated Financial Statements | 18 |

AIM Solder (UK) Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mr R Black

| REGISTERED OFFICE: | Units 2/3

| Sedgewick Road

| North Luton Industrial Estate

| Luton

| Bedfordshire

| LU4 9DT

| REGISTERED NUMBER: | 09144636 (England and Wales)

| AUDITORS: | GH Audit Limited

| Brigham House

| 93 High Street

| Biggleswade

| Bedfordshire

| SG18 0LD

AIM Solder (UK) Ltd (Registered number: 09144636)

Group Strategic Report

for the Year Ended 31 December 2025

The director presents his strategic report of the company and the group for the year ended 31 December 2025.

REVIEW OF BUSINESS

AIM Solder UK is a solder manufacturing company specialised on the industrial market. The main products include solder wire, bar and fluxes which are manufactured from alloys including Tin and Lead.

The Turnover for the year was £34,232,605 (£17,713,663 2024). The Gross Profit was £7,818,108 (£3,631,754 2024)

The Company employed 122 people in year.

PRINCIPAL RISKS AND UNCERTAINTIES

The principal risks facing the company in its normal activities were credit risk, commodity price risk and a competitive commodity market.

Credit risk was mitigated by the company policy to ensure that credit checks are done on all new customers before credit is granted and these limits are reviewed on a regular basis. We operate on a proforma basis unless credit limits are agreed. Credit insurance is in place where necessary.

Risks from the competitive commodity market were offset by the efforts in increasing sales volume and stabilising inventory values. Recent trends show extreme volatility with industrial metals often rising on supply-chain concerns while precious metals react to shifting monetary policy and safe-haven demand. Most metals are priced in US dollars. A weaker pound (GBP) makes these imports more expensive for UK buyers thus exacerbating inflationary pressures.

AIM operates globally and conducts business in multiple currencies resulting in exposure to various foreign exchange (FX) risk including USD/CAN, USD/PLN, USD/GBP among others. The reported FX gain or loss reflects both transactional currency conversions and the revaluation of monetary assets and liabilities

Other Risks

The group has various IT systems and applications, the failure of which could cause serious disruption to the business. The IT strategy is to ensure long term stability of these systems, data security and mitigating the increasing risk of cyber security threats to our operations.

The business recognises that it is essential that the business responds appropriately to the economic challenges that the world is facing. The combination of inflationary pressures and uncertainty in the global market is challenging but the group monitors key business KPI's to ensure that these pressures are not unduly impacting business performance and are satisfied that the right measures are being taken to mitigate these challenges.

FINANCIAL KEY PERFORMANCE INDICATORS

The key financial performance indicators are turnover and gross profit.

DEVELOPMENT AND PERFORMANCE

The commodity market has been the major factor affecting 2025 results and future performance is expected to improve as the market stabilises and internal growth continues its trend.

AIM Solder (UK) Ltd (Registered number: 09144636)

Group Strategic Report

for the Year Ended 31 December 2025

ENVIRONMENTAL AWARENESS

AIM Group are deeply aware of the impact our business activities have on the environment, natural resources and consequently, on climate change. We are committed to reaching Net-Zero and reducing the impact on the environment from our operations, working closely with all our stakeholders, including employees, customers, suppliers, local and national regulatory bodies.

ON BEHALF OF THE BOARD:

Mr R Black - Director

20 May 2026

AIM Solder (UK) Ltd (Registered number: 09144636)

Report of the Director

for the Year Ended 31 December 2025

The director presents his report with the financial statements of the company and the group for the year ended 31 December 2025.

DIVIDENDS

No dividends will be distributed for the year ended 31 December 2025.

FUTURE DEVELOPMENTS

AIM Group understands the rapidly evolving market and invests in an aggressive R&D program staffed with process engineers, metallurgists and chemists. This ensures that we provided cutting-edge solutions to meet the manufacturing challenges of tomorrow. AIM Group is strongly committed to innovative research and development of product and process improvement as well as providing customers with superior technical support, service, and training.

AIM listens to the needs of its customers and responds in a manner that meets or exceeds their expectations.

DIRECTOR

Mr R Black held office during the whole of the period from 1 January 2025 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Group Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AIM Solder (UK) Ltd (Registered number: 09144636)

Report of the Director

for the Year Ended 31 December 2025

AUDITORS

The auditors, GH Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr R Black - Director

20 May 2026

Report of the Independent Auditors to the Members of

AIM Solder (UK) Ltd

Opinion

We have audited the financial statements of AIM Solder (UK) Ltd (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 31 December 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Report of the Independent Auditors to the Members of

AIM Solder (UK) Ltd

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of director's remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page four, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the group or the parent company or to cease operations, or has no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

AIM Solder (UK) Ltd

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

1. The nature of the industry and sector, control environment and business performance

2. Key drivers for the remuneration policies of key employees' remuneration, bonus levels and performance targets

3. Enquiries with management about their own identification and assessment of the risks of irregularities.

4. The matters discussed among the audit team regarding how and where fraud might occur and fraud indicators.

As a result of these procedures, we identified the greatest potential for fraud in terms of misstatements in the financial statements was in relation to the valuation of Stock and the calculation and inclusion of year end provisions. In common with all audits under ISA's (UK), we are also required to perform specific procedures to respond to the risk of management override. The assessment of the risk of fraud in terms of misappropriation of assets highlighted fraudulent payments as a focus area.

In addition, we considered the legal and regulatory framework that the company operates in, focusing on provisions of these law and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. Key laws considered include the UK Companies Act and UK Tax Legislation.

Audit response to risks identified:

The valuation of Stock is tested by substantive and analytical procedures including a physical inspection of the site at the balance sheet date.The calculation of provisions was also tested using a substantive approach with an emphasis on completeness.

Standard procedures were pursued to test management override including the review of year end journals and whether the judgments made in making accounting estimates are indicative of potential bias.

To cover the assessed risks in relation to fraudulent payments, we ensure that transactions are conducted in line with the company's authority matrix, together with a review of expenses in the profit and loss to ensure that they are genuine business expenses. We also perform analytical procedures to identify any unusual or unexpected relationship that may indicate risks of material misstatement due to fraud.We remained alert to any indications of fraud or non-compliance throughout the entire audit process.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

AIM Solder (UK) Ltd

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.

Colin Airey FCCA (Senior Statutory Auditor)

for and on behalf of GH Audit Limited

Brigham House

93 High Street

Biggleswade

Bedfordshire

SG18 0LD

5 June 2026

AIM Solder (UK) Ltd (Registered number: 09144636)

Consolidated

Income Statement

for the Year Ended 31 December 2025

| 31/12/25 |  | 31/12/24

| Notes | £ | £ |

TURNOVER | 4 | 34,232,605 |  | 17,713,663 |  |

Cost of sales | 26,414,497 |  | 14,081,909 |  |

GROSS PROFIT | 7,818,108 |  | 3,631,754 |  |

Administrative expenses | 4,105,232 |  | 2,012,963 |  |

3,712,876 |  | 1,618,791 |  |

Other operating income | 21,401 |  | - |  |

OPERATING PROFIT | 6 | 3,734,277 |  | 1,618,791 |  |

Interest receivable and similar income | 4,090 |  | 6,989 |  |

3,738,367 |  | 1,625,780 |  |

Interest payable and similar expenses | 8 | 334,169 |  | 53,738 |  |

PROFIT BEFORE TAXATION | 3,404,198 |  | 1,572,042 |  |

Tax on profit | 9 | 1,324,462 |  | 461,586 |  |

PROFIT FOR THE FINANCIAL YEAR | 2,079,736 |  | 1,110,456 |  |

Profit attributable to:

Owners of the parent | 1,126,375 |  | 1,110,456 |  |

Non-controlling interests | 953,361 |  | - |  |

2,079,736 |  | 1,110,456 |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Consolidated

Other Comprehensive Income

for the Year Ended 31 December 2025

| 31/12/25 |  | 31/12/24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 2,079,736 |  | 1,110,456 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 2,079,736 |  | 1,110,456 |  |

Total comprehensive income attributable to:

Owners of the parent | 1,126,375 |  | 1,110,456 |  |

Non-controlling interests | 953,361 |  | - |  |

2,079,736 |  | 1,110,456 |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Consolidated Balance Sheet

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 11 | 10,214,837 |  | 1,644,268 |  |

Tangible assets | 12 | 1,532,649 |  | 236,062 |  |

Investments | 13 | - |  | - |  |

11,747,486 |  | 1,880,330 |  |

CURRENT ASSETS

Stocks | 14 | 5,852,981 |  | 3,218,963 |  |

Debtors | 15 | 7,304,421 |  | 3,945,626 |  |

Cash at bank and in hand | 444,229 |  | 199,151 |  |

13,601,631 |  | 7,363,740 |  |

CREDITORS

Amounts falling due within one year | 16 | 6,972,001 |  | 1,559,004 |  |

NET CURRENT ASSETS | 6,629,630 |  | 5,804,736 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 18,377,116 |  | 7,685,066 |  |

CREDITORS

Amounts falling due after more than one year | 17 | (31,323 | ) | - |  |

PROVISIONS FOR LIABILITIES | 21 | (6,223,939 | ) | (44,483 | ) |

PENSION LIABILITY | 25 | (32,105 | ) | - |  |

NET ASSETS | 12,089,749 |  | 7,640,583 |  |

CAPITAL AND RESERVES

Called up share capital | 22 | 5,538,086 |  | 5,538,086 |  |

Retained earnings | 23 | 3,228,872 |  | 2,102,497 |  |

SHAREHOLDERS' FUNDS | 8,766,958 |  | 7,640,583 |  |

NON-CONTROLLING INTERESTS | 24 | 3,322,791 |  | - |  |

TOTAL EQUITY | 12,089,749 |  | 7,640,583 |  |

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

Mr R Black - Director

AIM Solder (UK) Ltd (Registered number: 09144636)

Company Balance Sheet

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 11 | 335,973 |  | 449,001 |  |

Tangible assets | 12 | 115,476 |  | 136,206 |  |

Investments | 13 | 15,868,180 |  | 3,608,502 |  |

16,319,629 |  | 4,193,709 |  |

CURRENT ASSETS

Stocks | 14 | 2,712,702 |  | 2,372,201 |  |

Debtors | 15 | 1,835,673 |  | 3,814,798 |  |

Cash at bank and in hand | 378,629 |  | 165,603 |  |

4,927,004 |  | 6,352,602 |  |

CREDITORS

Amounts falling due within one year | 16 | 8,468,991 |  | 4,616,258 |  |

NET CURRENT (LIABILITIES)/ASSETS | (3,541,987 | ) | 1,736,344 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,777,642 |  | 5,930,053 |  |

PROVISIONS FOR LIABILITIES | 21 | 6,169,633 |  | 19,519 |  |

NET ASSETS | 6,608,009 |  | 5,910,534 |  |

CAPITAL AND RESERVES

Called up share capital | 22 | 5,538,086 |  | 5,538,086 |  |

Retained earnings | 23 | 1,069,923 |  | 372,448 |  |

SHAREHOLDERS' FUNDS | 6,608,009 |  | 5,910,534 |  |

Company's profit for the financial year | 697,475 |  | 759,340 |  |

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

Mr R Black - Director

AIM Solder (UK) Ltd (Registered number: 09144636)

Consolidated Statement of Changes in Equity

for the Year Ended 31 December 2025

| Called up |

| share |  | Retained |  | Non-controlling |  | Total

| capital |  | earnings |  | Total |  | interests |  | equity

£ | £ | £ | £ | £ |

Balance at 1 January 2024 | 5,538,086 |  | 992,041 |  | 6,530,127 |  | - |  | 6,530,127 |  |

Changes in equity

Total comprehensive income | - |  | 1,110,456 |  | 1,110,456 |  | - |  | 1,110,456 |  |

Balance at 31 December 2024 | 5,538,086 |  | 2,102,497 |  | 7,640,583 |  | - |  | 7,640,583 |  |

Changes in equity

Total comprehensive income | - |  | 1,126,375 |  | 1,126,375 |  | 953,361 |  | 2,079,736 |  |

Balance at 31 December 2025 | 5,538,086 |  | 3,228,872 |  | 8,766,958 |  | 953,361 |  | 9,720,319 |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Company Statement of Changes in Equity

for the Year Ended 31 December 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 January 2024 | 5,538,086 |  | (386,892 | ) | 5,151,194 |  |

Changes in equity

Profit for the year | - |  | 759,340 |  | 759,340 |  |

Total comprehensive income | - |  | 759,340 |  | 759,340 |  |

Balance at 31 December 2024 | 5,538,086 |  | 372,448 |  | 5,910,534 |  |

Changes in equity

Profit for the year | - |  | 697,475 |  | 697,475 |  |

Total comprehensive income | - |  | 697,475 |  | 697,475 |  |

Balance at 31 December 2025 | 5,538,086 |  | 1,069,923 |  | 6,608,009 |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Consolidated Cash Flow Statement

for the Year Ended 31 December 2025

| 31/12/25 |  | 31/12/24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | (1,412,412 | ) | 3,879,455 |  |

Interest paid | (334,169 | ) | (53,738 | ) |

Tax paid | (1,378,714 | ) | (313,568 | ) |

Net cash from operating activities | (3,125,295 | ) | 3,512,149 |  |

Cash flows from investing activities

Purchase of intangible fixed assets | (3,688,329 | ) | - |  |

Purchase of tangible fixed assets | (1,486,633 | ) | (72,889 | ) |

Sale of tangible fixed assets | 117,502 |  | 3,333 |  |

Interest received | 4,090 |  | 6,989 |  |

Net cash from investing activities | (5,053,370 | ) | (62,567 | ) |

Cash flows from financing activities

New loans in year | 91,711 |  | - |  |

Secured loan | 1,060,699 |  | - |  |

Introduced by group company | 4,844,959 |  | - |  |

Repaid to group | - |  | (3,737,126 | ) |

Non Controlling Interest | 2,369,430 |  | - |  |

Deferred tax -pre acquisition | 56,944 |  | - |  |

Net cash from financing activities | 8,423,743 |  | (3,737,126 | ) |

Increase/(decrease) in cash and cash equivalents | 245,078 |  | (287,544 | ) |

Cash and cash equivalents at beginning of year | 2 | 199,151 |  | 486,695 |  |

Cash and cash equivalents at end of year | 2 | 444,229 |  | 199,151 |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Cash Flow Statement

for the Year Ended 31 December 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 31/12/25 |  | 31/12/24

£ | £ |

| Profit before taxation | 3,404,198 |  | 1,572,042 |  |

| Depreciation charges | 1,420,185 |  | 418,775 |  |

| Profit on disposal of fixed assets | (76,281 | ) | (2,115 | ) |

| Other provision | 32,105 |  | - |  |

| Finance costs | 334,169 |  | 53,738 |  |

| Finance income | (4,090 | ) | (6,989 | ) |

5,110,286 |  | 2,035,451 |  |

| (Increase)/decrease in stocks | (2,634,018 | ) | 93,836 |  |

| (Increase)/decrease in trade and other debtors | (4,328,145 | ) | 1,333,275 |  |

| Increase in trade and other creditors | 439,465 |  | 416,893 |  |

| Cash generated from operations | (1,412,412 | ) | 3,879,455 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 December 2025

| 31.12.25 |  | 1.1.25

£ | £ |

| Cash and cash equivalents | 444,229 |  | 199,151 |  |

| Year ended 31 December 2024

| 31.12.24 |  | 1.1.24

£ | £ |

| Cash and cash equivalents | 199,151 |  | 486,695 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)

| At 1.1.25 | Cash flow | At 31.12.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 199,151 |  | 245,078 |  | 444,229 |  |

199,151 |  | 245,078 |  | 444,229 |  |

| Debt

| Debts falling due within 1 year | - |  | (1,121,087 | ) | (1,121,087 | ) |

| Debts falling due after 1 year | - |  | (31,323 | ) | (31,323 | ) |

- |  | (1,152,410 | ) | (1,152,410 | ) |

| Total | 199,151 |  | (907,332 | ) | (708,181 | ) |

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| AIM Solder (UK) Ltd 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 General Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| Revenue from the sale of goods is recognised when the goods are delivered and legal title is passed.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

| Further goodwill acquired in 2015 and 2016, is carried at cost less accumulated amortisation and is being amortised evenly over its estimated useful life of 10 years.

| Goodwill on consolidation has been amortised over its estimated useful life of 10 years.

| 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.

| Customer lists are being amortised evenly over their estimated useful life of seven years.

| Computer software is being amortised evenly over its estimated useful life of seven years.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Freehold Property 2% on cost

| Plant and machinery etc. 20% on cost,15% on reducing balance and over length of lease.

| Motor vehicles 25% on reducing balance.

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| 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 Consolidated 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.

| 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.

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| UK

| The group operates a defined contribution pension scheme. Contributions payable to the group's pension

| scheme are charged to profit or loss in the period to which they relate.

| India

| i) The Company's contribution to defined contribution plan paid/payable for the year is charged to the Statement of Profit and loss.

| ii) The liabilities towards defined benefit schemes are determined using the Projected Unit Credit method. Actuarial valuations under the Projected Unit Credit method are carried out at the balance sheet date. Actuarial gains and losses are recognised in the Statement of Profit and Loss in the period of occurrence of such gains and losses. Past service cost is recognised immediately to the extent that the benefits are already vested and otherwise it is amortised on straight-line basis over the remaining average period until the benefits become vested.

| The retirement benefit obligation recognised in the balance sheet represents the present value of the defined benefit obligation as adjusted for unrecognised past service cost, and as reduced by the fair value of scheme assets. Any asset resulting from this calculation is limited to the present value of available refunds and reductions in future contributions to the scheme.

| b. Short-term employee benefits

| Short-term employee benefits expected to be paid in exchange for the services rendered by employees are recognised undiscounted during the period employee renders services. These benefits include salary, wages, bonus, ex-gratia etc.

| c. Long-term employee benefits

| Compensated absences which are not expected to occur within twelve months after the end of the period in which the employee renders the related services are recognized as an actuarially determined liability at present value of the defined benefit obligation at the balance sheet date.

| Financial instruments

| Loans with the group are repayable on demand and therefore measured at cost with no adjustment made to discount future cash flows.

| Debtors and creditors receivable/payable within one year.

| Debtors and creditors with no stated interest rate and receivable or payable within in one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Government grants

| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual mode

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

4. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the group.

| An analysis of turnover by geographical market is given below:

| 31/12/25 |  | 31/12/24

£ | £ |

| United Kingdom | 14,718,875 |  | 16,145,121 |  |

| Europe | 1,503,589 |  | 1,402,687 |  |

| United States of America | 76 |  | 35,869 |  |

| India | 15,907,297 |  | - |  |

| Hong Kong | 41,568 |  | 45,424 |  |

| Other Asia | 1,534,781 |  | 22,237 |  |

| Africa | 114,336 |  | 56,988 |  |

| Other | 5,165 |  | 3,698 |  |

| Group | 406,918 |  | 1,639 |  |

34,232,605 |  | 17,713,663 |  |

5. | EMPLOYEES AND DIRECTORS

| 31/12/25 |  | 31/12/24

£ | £ |

| Wages and salaries | 1,930,145 |  | 1,354,591 |  |

| Social security costs | 210,677 |  | 179,244 |  |

| Other pension costs | 96,586 |  | 42,247 |  |

2,237,408 |  | 1,576,082 |  |

| The average number of employees during the year was as follows:

| 31/12/25 |  | 31/12/24

| Direct and Engineering | 88 |  | 10 |  |

| Sales and Administration | 34 |  | 16 |  |

122 |  | 26 |  |

| The average number of employees by undertakings that were proportionately consolidated during the year was 122 (2024 - 26 ) .

| 31/12/25 |  | 31/12/24

£ | £ |

| Director's remuneration | - |  | - |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

6. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 31/12/25 |  | 31/12/24

£ | £ |

| Other operating leases | 189,684 |  | 170,331 |  |

| Depreciation - owned assets | 148,825 |  | 58,747 |  |

| Profit on disposal of fixed assets | (76,281 | ) | (2,115 | ) |

| Goodwill amortisation | 1,189,434 |  | 286,328 |  |

| Customer lists amortisation | 63,451 |  | 63,451 |  |

| Computer software amortisation | 18,475 |  | 10,249 |  |

| Foreign exchange differences | 380,127 |  | (1,615 | ) |

7. | AUDITORS' REMUNERATION

| Auditors Remuneration for the year was £27,297 (£21,700 2024)

8. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank interest | 6,786 |  | 3,682 |  |

| Bank loan interest | 147,027 |  | - |  |

| Interest on group loan | 180,356 |  | 50,056 |  |

334,169 |  | 53,738 |  |

9. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 31/12/25 |  | 31/12/24

£ | £ |

| Current tax:

| UK corporation tax | 1,355,550 |  | 456,422 |  |

| Deferred tax | (31,088 | ) | 5,164 |  |

| Tax on profit | 1,324,462 |  | 461,586 |  |

| UK corporation tax was charged at 25 %) in 2024.

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

9. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 31/12/25 |  | 31/12/24

£ | £ |

| Profit before tax | 3,404,198 |  | 1,572,042 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 851,050 |  | 393,011 |  |

| Effects of:

| Expenses not deductible for tax purposes | 419,080 |  | 69,736 |  |

| Utilisation of tax losses | (864 | ) | (1,161 | ) |

| Overseas tax | 55,196 |  | - |  |

| Total tax charge | 1,324,462 |  | 461,586 |  |

10. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

11. | INTANGIBLE FIXED ASSETS

| Group

| Customer |  | Computer |

| Goodwill |  | lists |  | software |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 3,015,780 |  | 444,159 |  | 71,741 |  | 3,531,680 |  |

| Additions | 9,793,537 |  | - |  | 48,392 |  | 9,841,929 |  |

| At 31 December 2025 | 12,809,317 |  | 444,159 |  | 120,133 |  | 13,373,609 |  |

| AMORTISATION

| At 1 January 2025 | 1,780,900 |  | 79,314 |  | 27,198 |  | 1,887,412 |  |

| Amortisation for year | 1,189,434 |  | 63,451 |  | 18,475 |  | 1,271,360 |  |

| At 31 December 2025 | 2,970,334 |  | 142,765 |  | 45,673 |  | 3,158,772 |  |

| NET BOOK VALUE

| At 31 December 2025 | 9,838,983 |  | 301,394 |  | 74,460 |  | 10,214,837 |  |

| At 31 December 2024 | 1,234,880 |  | 364,845 |  | 44,543 |  | 1,644,268 |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

11. | INTANGIBLE FIXED ASSETS - continued

| Company

| Customer |  | Computer |

| Goodwill |  | lists |  | software |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,308,257 |  | 444,159 |  | 71,741 |  | 1,824,157 |  |

| AMORTISATION

| At 1 January 2025 | 1,268,644 |  | 79,314 |  | 27,198 |  | 1,375,156 |  |

| Amortisation for year | 39,328 |  | 63,451 |  | 10,249 |  | 113,028 |  |

| At 31 December 2025 | 1,307,972 |  | 142,765 |  | 37,447 |  | 1,488,184 |  |

| NET BOOK VALUE

| At 31 December 2025 | 285 |  | 301,394 |  | 34,294 |  | 335,973 |  |

| At 31 December 2024 | 39,613 |  | 364,845 |  | 44,543 |  | 449,001 |  |

12. | TANGIBLE FIXED ASSETS

| Group

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 January 2025 | - |  | 115,312 |  | 572,752 |  |

| Additions | 411,182 |  | - |  | 1,033,734 |  |

| Disposals | (6,332 | ) | - |  | (244,847 | ) |

| At 31 December 2025 | 404,850 |  | 115,312 |  | 1,361,639 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 90,883 |  | 391,207 |  |

| Charge for year | 13,264 |  | 9,839 |  | 109,778 |  |

| Eliminated on disposal | - |  | - |  | (210,011 | ) |

| At 31 December 2025 | 13,264 |  | 100,722 |  | 290,974 |  |

| NET BOOK VALUE

| At 31 December 2025 | 391,586 |  | 14,590 |  | 1,070,665 |  |

| At 31 December 2024 | - |  | 24,429 |  | 181,545 |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

12. | TANGIBLE FIXED ASSETS - continued

| Group

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 127,550 |  | 24,735 |  | 8,780 |  | 849,129 |  |

| Additions | 14,464 |  | - |  | 27,253 |  | 1,486,633 |  |

| Disposals | - |  | - |  | (1,069 | ) | (252,248 | ) |

| At 31 December 2025 | 142,014 |  | 24,735 |  | 34,964 |  | 2,083,514 |  |

| DEPRECIATION

| At 1 January 2025 | 123,257 |  | 5,669 |  | 2,051 |  | 613,067 |  |

| Charge for year | 2,477 |  | 4,225 |  | 9,242 |  | 148,825 |  |

| Eliminated on disposal | - |  | - |  | (1,016 | ) | (211,027 | ) |

| At 31 December 2025 | 125,734 |  | 9,894 |  | 10,277 |  | 550,865 |  |

| NET BOOK VALUE

| At 31 December 2025 | 16,280 |  | 14,841 |  | 24,687 |  | 1,532,649 |  |

| At 31 December 2024 | 4,293 |  | 19,066 |  | 6,729 |  | 236,062 |  |

| Included in cost of land and buildings is freehold land of £126,495 (2024 - £0) which is not depreciated.

| Company

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 115,312 |  | 209,961 |  | 127,550 |  | 8,780 |  | 461,603 |  |

| Additions | - |  | - |  | 7,923 |  | - |  | 7,923 |  |

| At 31 December 2025 | 115,312 |  | 209,961 |  | 135,473 |  | 8,780 |  | 469,526 |  |

| DEPRECIATION

| At 1 January 2025 | 90,883 |  | 109,206 |  | 123,257 |  | 2,051 |  | 325,397 |  |

| Charge for year | 9,839 |  | 14,859 |  | 1,691 |  | 2,264 |  | 28,653 |  |

| At 31 December 2025 | 100,722 |  | 124,065 |  | 124,948 |  | 4,315 |  | 354,050 |  |

| NET BOOK VALUE

| At 31 December 2025 | 14,590 |  | 85,896 |  | 10,525 |  | 4,465 |  | 115,476 |  |

| At 31 December 2024 | 24,429 |  | 100,755 |  | 4,293 |  | 6,729 |  | 136,206 |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

13. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025 | 3,608,502 |  |

| Additions | 12,259,678 |  |

| At 31 December 2025 | 15,868,180 |  |

| NET BOOK VALUE

| At 31 December 2025 | 15,868,180 |  |

| At 31 December 2024 | 3,608,502 |  |

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiaries

| B.L.T Circuit Services Ltd

| Registered office: Eldo House, Suffolk Business Park, Bury St Edmonds, Suffolk IP32 7AR

| Nature of business: Sale of Chemicals and equipment

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31/12/25 |  | 31/12/24

£ | £ |

| Aggregate capital and reserves | 4,730,017 |  | 4,143,184 |  |

| Profit for the year | 558,733 |  | 521,868 |  |

| The company holds 100 £1 ordinary shares in its subsidiary.

| PAI-AIM SOLDER (INDIA) PVT. LTD

| Registered office: India

| Nature of business: Production and Sale of Solder Alloys

| %

| Class of shares: | holding |

| Ordinary | 51.00 |

| 31/12/25 |

£ |  |

| Aggregate capital and reserves | 6,871,207 |  |

| Profit for the year | 2,363,663 |  |

| On the 25 March 2026 the company acquired 51% of PIA -AIM Solder (India) Pvte Limited for £6,106,078

| and a deferred liabilty of £6,153,600, The assets acquired totalled £2,466,141. The Goodwill on aquisition

| being £9,793,537. The goodwill is being written off over its estimated useful life of 10 years.

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

14. | STOCKS

| Group |  | Company |

| 31/12/25 |  | 31/12/24 |  | 31/12/25 |  | 31/12/24 |

£ | £ | £ | £ |

| Stocks | 5,852,981 |  | 3,218,963 |  | 2,712,702 |  | 2,372,201 |  |

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

| Group |  | Company |

| 31/12/25 |  | 31/12/24 |  | 31/12/25 |  | 31/12/24 |

£ | £ | £ | £ |

| Trade debtors | 7,027,648 |  | 2,255,951 |  | 1,549,404 |  | 1,696,420 |  |

| Amounts owed by group undertakings | 91,624 |  | 1,060,974 |  | 254,611 |  | 1,543,541 |  |

| Sundry Debtors and Prepayments | 169,097 |  | 628,701 |  | 31,658 |  | 574,837 |  |

| Prepayments and accrued income | 16,052 |  | - |  | - |  | - |  |

7,304,421 |  | 3,945,626 |  | 1,835,673 |  | 3,814,798 |  |

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

| Group |  | Company |

| 31/12/25 |  | 31/12/24 |  | 31/12/25 |  | 31/12/24 |

£ | £ | £ | £ |

| Bank loans and overdrafts (see note 18) | 1,121,087 |  | - |  | - |  | - |  |

| Trade creditors | 650,360 |  | 547,274 |  | 84,978 |  | 207,349 |  |

| Amounts owed to group undertakings | 3,965,292 |  | 89,683 |  | 7,758,598 |  | 3,792,906 |  |

| Tax | 172,915 |  | 196,079 |  | 51,425 |  | 125,836 |  |

| Social security and other taxes | 102,137 |  | 89,476 |  | 38,092 |  | 30,805 |  |

| VAT | 325,283 |  | 431,608 |  | 289,582 |  | 360,871 |  |

| Sundry Creditors and Accruals | 634,927 |  | 204,884 |  | 246,316 |  | 98,491 |  |

6,972,001 |  | 1,559,004 |  | 8,468,991 |  | 4,616,258 |  |

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

| Group |

| 31/12/25 |  | 31/12/24 |

£ | £ |

| Bank loans (see note 18) | 31,323 |  | - |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

18. | LOANS

| An analysis of the maturity of loans is given below:

| Group |

| 31/12/25 |  | 31/12/24 |

£ | £ |

| Amounts falling due within one year or on | demand: |

| Bank loans | 1,121,087 |  | - |  |

| Amounts falling due between one and two | years: |

| Bank loans - 1-2 years | 31,323 |  | - |  |

19. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Non-cancellable |

| operating leases |

| 31/12/25 |  | 31/12/24

£ | £ |

| Within one year | 99,369 |  | 112,244 |  |

| Between one and five years | 141,687 |  | 95,122 |  |

241,056 |  | 207,366 |  |

| Company

| Non-cancellable |

| operating leases |

| 31/12/25 |  | 31/12/24

£ | £ |

| Within one year | 7,390 |  | 58,559 |  |

| Between one and five years | 7,116 |  | 14,506 |  |

14,506 |  | 73,065 |  |

20. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |

| 31/12/25 |  | 31/12/24 |

£ | £ |

| Secured bank loan | 1,060,699 |  | - |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

21. | PROVISIONS FOR LIABILITIES

| Group |  | Company |

| 31/12/25 |  | 31/12/24 |  | 31/12/25 |  | 31/12/24 |

£ | £ | £ | £ |

| Deferred tax | 70,339 |  | 44,483 |  | 16,033 |  | 19,519 |  |

| Other provisions | 6,153,600 |  | - |  | 6,153,600 |  | - |  |

| Aggregate amounts | 6,223,939 |  | 44,483 |  | 6,169,633 |  | 19,519 |  |

| Group

| Deferred |  | Other |

| tax |  | provisions |

£ | £ |

| Balance at 1 January 2025 | 44,483 |  | - |  |

| Credit to Income Statement during year | (31,088 | ) | - |  |

| Re aquisition | 56,944 |  | - |  |

| Contingent consideration | - |  | (6,153,600 | ) |

| Balance at 31 December 2025 | 70,339 |  | (6,153,600 | ) |

| Company

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 19,519 |  |

| Credit to Income Statement during year | (3,486 | ) |

| Balance at 31 December 2025 | 16,033 |  |

| The company has provided for a contingent consideration of £6,153,600 in respect of the acquisition of a subsidiary,as set out in note 13.

22. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/12/25 |  | 31/12/24

| value: | £ | £ |

| 5,538,086 | Ordinary | £1 | 5,538,086 |  | 5,538,086 |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

23. | RESERVES

| Group

| Retained

| earnings

£ |

| At 1 January 2025 | 2,102,497 |  |

| Profit for the year | 1,126,375 |  |

| At 31 December 2025 | 3,228,872 |  |

| Company

| Retained

| earnings

£ |

| At 1 January 2025 | 372,448 |  |

| Profit for the year | 697,475 |  |

| At 31 December 2025 | 1,069,923 |  |

24. | NON-CONTROLLING INTERESTS

| In the year the company acquired a 51% share of PAI-AIM Solder (India) Private Limited (formerly known as Persang Alloy Industries Private Limited) a company incorporated in India. The Non Controlling interest is the remaining 49%.

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

25. | EMPLOYEE BENEFIT OBLIGATIONS

| India

| Defined Contribution Plan

| £ |  |

| Employers Contribution to Provident Fund |  | 16,307 |  |

| Employers Contribution to Employee State Insurance |  | 481 |  |

| Employers Contribution to Labour Welfare Fund |  | 20 |  |

| Defined Benefit Plan

| Changes in the present value of the defined benefit obligation

| £ |  |

| Defined Benefit Obligation at beginning of the year |  | 103,367 |  |

| Current Service Cost |  | 5,989 |  |

| Interest Cost |  | 5,282 |  |

| Actuarial (Gain) / Loss |  | (13,267 | ) |

| Benefits Paid |  | (8,246 | ) |

| Past service cost - Non vested |  | 831 |  |

| Past service cost - Vested benefits incurred during the year |  | 11,368 |  |

| Defined Benefit Obligation at year end |  | 105,323 |  |

| Changes in the fair value of plan assets

| £ |  |

| Fair value of plan assets as at the beginning of the year |  | 66,888 |  |

| Expected return on plan assets |  | 3,349 |  |

| Benefits paid |  | (8,246 | ) |

| Actuarial gain/ (loss) on plan assets |  | (3,772 | ) |

| Fair value of plan assets as at the end of the year |  | 58,219 |  |

| Reconciliation of present value of defined benefit obligation and fair value of assets

| £ |  |

| Present value obligation as at the end of the year |  | 105,323 |  |

| Fair value of plan assets as at the end of the year |  | 58,219 |  |

| Funded status/(deficit) or Unfunded net liability |  | (47,104 | ) |

| Unfunded net liability recognized in balance sheet |  |

| Amount classified as: |  |

| Short term provision |  | 14,205 |  |

| Long term provision |  | 32,105 |  |

| Expenses recognized in Profit and Loss Account

| £ |  |

| Current service cost |  | 5,989 |  |

| Iinterest cost |  | 1,933 |  |

| Deficit in acquisition cost recovered |  | (11,852 | ) |

| Expected return on plan assets: |  |

AIM Solder (UK) Ltd (Registered number: 09144636)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

| Others 1 |  | 36 |  |

| Others 2 |  | 11,368 |  |

| Net actuarial loss/(gain) recognized during the year |  | 2,356 |  |

| Total expense recognised in Profit and Loss |  | 9,831 |  |

| Investment details of the Plan Assets

| £ |  |

| Insurer Managed Fund |  | 58,219 |  |

| Actuarial assumptions

| Discount Rate |  | 6.73% |  |

| Expected Rate of increase in Compensation Level |  | 10.00% |  |

| General Description of the Plan

| The Entity operates gratuity plan through a trust wherein every employee is entitled to the benefit equivalent to fifteen days salary last drawn for each completed year of service. The same is payable on termination of service or retirement, whichever is earlier. The benefit vests after five years of continuous service. In case of some employees, the Entity’s scheme is more favourable as compared to the obligation under Payment of Gratuity Act, 1972.

| The actuarial valuation of gratuity liability has been carried out for the first time for the period ending as on 31 December 2025.

| Defined contribution scheme

| UK

| The company operates a defined contribution pension scheme. The charge to the profit and loss in the year was £48,185 (£42,247 2024)

| .

26. | OTHER FINANCIAL COMMITMENTS

| There is a fixed and floating charge over the assets of the company.

27. | ULTIMATE CONTROLLING PARTY

| Group financial statements, in which the company's financial results are included, are prepared by its parent company:

| AIM Metals & Alloys Inc.

| 9100 Boul Henri-Bourassa East

| Montreal

| Quebec

| Canada

| H1E 2S4

| AIM Metals & Alloys Inc. is incorporated in Canada.