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| Registered number: 05872791
SAFETY TECHNOLOGY INTERNATIONAL LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
SAFETY TECHNOLOGY INTERNATIONAL LIMITED REGISTERED NUMBER:05872791 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
| 2025 | 2024
Note | £ | £
Fixed assets |  |  |
Tangible assets | 5 | 4,310,971 | 3,443,789
Investments | 6 | 1 | 1
Investment property | 7 | 122,119 | 122,119
|  | 4,433,091 | 3,565,909
Current assets |  |  |
Stocks |  | 976,924 | 770,786
Debtors: amounts falling due within one year | 8 | 872,821 | 910,989
Cash at bank and in hand | 9 | 175,088 | 428,553
|  | 2,024,833 | 2,110,328
Creditors: amounts falling due within one year | 10 | (800,453) | (961,654)
Net current assets |  | 1,224,380 | 1,148,674
Total assets less current liabilities |  | 5,657,471 | 4,714,583
Creditors: amounts falling due after more than one year | 11 | (398,754) | (379,939)
Provisions for liabilities |  |  |
Deferred tax | 14 | (257,604) | (174,739)
Net assets |  | 5,001,113 | 4,159,905
Capital and reserves |  |  |
Called up share capital | 15 | 1,695,351 | 1,103,351
Revaluation reserve | 16 | 1,016,482 | 780,267
Profit and loss account | 16 | 2,289,280 | 2,276,287
|  | 5,001,113 | 4,159,905
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the Board and were signed on its behalf by:
Ms A Sinadinou
Director
Date: 5 June 2026
The notes on pages 3 to 16 form part of these financial statements. Page 1

|  | SAFETY TECHNOLOGY INTERNATIONAL LIMITED |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
|  | Called up share capital | Revaluation reserve | Profit and loss account | Total equity
|  | £ | £ | £ | £
| At 1 January 2024 | 496,791 | 650,267 | 2,272,601 | 3,419,659
| Comprehensive income for the year |  |  |  |
| Profit for the year | - | - | 3,686 | 3,686
| Surplus on revaluation of freehold property | - | 130,000 | - | 130,000
| Total comprehensive income for the year | - | 130,000 | 3,686 | 133,686
| Shares issued during the year | 606,560 | - | - | 606,560
| At 1 January 2025 | 1,103,351 | 780,267 | 2,276,287 | 4,159,905
| Comprehensive income for the year |  |  |  |
| Profit for the year | - | - | 12,993 | 12,993
| Surplus on revaluation of freehold property | - | 236,215 | - | 236,215
| Total comprehensive income for the year | - | 236,215 | 12,993 | 249,208
| Contributions by and distributions to owners |  |  |  |
| Shares issued during the year | 592,000 | - | - | 592,000
| At 31 December 2025 | 1,695,351 | 1,016,482 | 2,289,280 | 5,001,113
| The notes on pages 3 to 16 form part of these financial statements.
Page 2

SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
Safety Technology International Limited is a private company limited by shares incorporated in the UK and registered in England and Wales. The address of the registered office is Taylor House, 34 Sherwood Road, Bromsgrove, Worcestershire, B60 3DR. The principal activity of the Company is to manufacture fire, safety and security products. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies, such as the stock provision and land and buildings valuations. These financial statements cover the individual entity only and do not consolidate any other entities. They have been rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
The Company meets its day to day working capital requirements from operational cashflows along with the banking facilities in place. The directors have carried out a going concern assessment which indicates that in both the base and plausible downside scenarios, the company will have sufficient funds through continuing operations and the banking facilities in place to meet its liabilities as they fall due during the 12 month period from the date of approval of these financial statements. The base case forecast incorporates a modest growth in revenue and maintains the gross margins achieved by the company in 2025. Plausible downside scenario used by management assumes a reduction in revenue compared to 2025, a reduction in gross margin and reduction in controllable administration cost including marketing, travel and consultancy costs. Consequently, the directors are confident that the company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from date of approval of these financial statements and therefore have prepared the financial statements on a going concern basis. Page 3
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.4 | REVENUE
Revenue is recognised on despatch to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.9 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.10 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.10 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line or reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | Not depreciated
|  |  |  | Plant and machinery | - | 20% reducing balance/straight line
|  |  |  | Motor vehicles | - | 25% straight line
|  |  |  | Fixtures and fittings | - | 20% reducing balance/straight line
|  |  |  | Computer equipment | - | 33% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. As stated in note 2.12 freehold property is held on the revaluation basis, with revaluations conducted with sufficient regularity that these assets are held at a value not materially different to fair value. All assets held in this class are depreciable, however the directors consider the residual values of these assets to be materially equal to the fair value. No depreciation has been applied in relation to these assets based on the above. This methodology is under continual review by the directors.
| 2.11 | REVALUATION OF TANGIBLE FIXED ASSETS
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.12 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.13 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Page 6
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.14 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.15 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.16 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.17 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.18 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 37 (2024: 35).
Page 7
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | DIRECTORS' REMUNERATION
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Directors' emoluments | 476,920 | 495,367
| Company contributions to defined contribution pension schemes | 59,336 | 10,000
|  | 536,256 | 505,367
| During the year retirement benefits were accruing to no directors (2024: NIL) in respect of defined contribution pension schemes.
| The highest paid director received remuneration of £374,420 (2024: £462,965).
| The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £26,086 (2024: £NIL).
Page 8
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | TANGIBLE FIXED ASSETS
|  | Freehold property | Plant and machinery | Computer equipment | Other fixed assets | Total
|  | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |
| At 1 January 2025 | 3,110,478 | 420,441 | 162,575 | 132,628 | 3,826,122
| Additions | 10,142 | 575,271 | 7,428 | 155,648 | 748,489
| Revaluations | 236,215 | - | - | - | 236,215
| At 31 December 2025 | 3,356,835 | 995,712 | 170,003 | 288,276 | 4,810,826
| DEPRECIATION |  |  |  |  |
| At 1 January 2025 | - | 148,775 | 146,113 | 87,445 | 382,333
| Charge for the year on owned assets | - | 73,418 | 11,314 | 32,790 | 117,522
| At 31 December 2025 | - | 222,193 | 157,427 | 120,235 | 499,855
| NET BOOK VALUE |  |  |  |  |
| At 31 December 2025 | 3,356,835 | 773,519 | 12,576 | 168,041 | 4,310,971
| At 31 December 2024 | 3,110,478 | 271,666 | 16,462 | 45,183 | 3,443,789
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other fixed assets | 136,709 | -
|  | 136,709 | -
Page 9
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | TANGIBLE FIXED ASSETS (continued)
| Cost or valuation at 31 December 2025 is as follows:
|  |  |  |  | Land & Buildings
|  |  |  |  | £
| Cost | 2,080,545
| Valuation in 2015 | 242,648
| Valuation in 2019 | 139,837
| Valuation in 2020 | 11,245
| Valuation in 2022 | 256,537
| Transfer between classes in 2023 | (10,192)
| Transfer between classes in 2024 | 270,000
| Valuation in 2024 | 130,000
| Valuation in 2025 | 236,215
|  | 3,356,835
| The 2025 valuations were conducted by several property professionals depending on the location of the asset. The valuations were conducted by: John Truslove and Barry Herterich, and the Directors. Properties were valued on an open market for existing use basis.
6. | FIXED ASSET INVESTMENTS
|  | Trade investments
|  | £
| At 1 January 2025 | 1
| At 31 December 2025 | 1
| NET BOOK VALUE |
| At 31 December 2025 | 1
|  | 1
Page 10
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| VALUATION |
| At 1 January 2025 | 122,119
| AT 31 DECEMBER 2025 | 122,119
The 2025 valuations were made by the directors, on an open market value for existing use basis.
Page 11
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 558,794 | 572,000
| Amounts owed by group undertakings | 16,916 | 8,186
| Other debtors | 86,770 | 73,242
| Prepayments and accrued income | 206,484 | 253,704
| Tax recoverable | 3,857 | 3,857
|  | 872,821 | 910,989
9. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 175,088 | 428,553
| Less: bank overdrafts | - | (144,581)
10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 144,581
| Bank loans | 92,554 | 89,268
| Trade creditors | 151,658 | 224,780
| Amounts owed to group undertakings | 182,568 | 159,101
| Other taxation and social security | 123,626 | 181,076
| Obligations under finance lease and hire purchase contracts | 27,805 | -
| Other creditors | 3,237 | 3,671
| Accruals and deferred income | 219,005 | 159,177
|  | 800,453 | 961,654
Page 12
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 293,298 | 379,939
| Net obligations under finance leases and hire purchase contracts | 105,456 | -
|  | 398,754 | 379,939
| Secured creditors Included within bank loans is £385,852 (2024: £469,207), presented within short term and long term creditors, secured against the freehold property owned by the company and against the assets of the company. There are legal charges dated 20 March 2017 and 19 May 2015 over the freehold property.
12. | LOANS
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| AMOUNTS FALLING DUE WITHIN ONE YEAR |  |
| Bank loans | 92,554 | 89,268
|  | 92,554 | 89,268
| AMOUNTS FALLING DUE 1-2 YEARS |  |
| Bank loans | 84,349 | 93,437
|  | 84,349 | 93,437
| AMOUNTS FALLING DUE 2-5 YEARS |  |
| Bank loans | 208,949 | 246,337
|  | 208,949 | 246,337
| AMOUNTS FALLING DUE AFTER MORE THAN 5 YEARS |  |
| Bank loans | - | 40,165
|  | 385,852 | 469,207
Page 13
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
13. | HIRE PURCHASE AND FINANCE LEASES
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 27,805 | -
| Between 1-5 years | 105,456 | -
|  | 133,261 | -
14. | DEFERRED TAXATION
|  | 2025
|  | £
| At beginning of year | (174,739)
| Charged to profit or loss | (82,865)
| AT END OF YEAR | (257,604)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Tax losses carried forward | (21,897) | 6,209
| Fixed asset timing differences | (235,707) | (180,948)
|  | (257,604) | (174,739)
Page 14
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
15. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1,695,351 (2024: 1,103,351) Ordinary shares of £1.00 each | 1,695,351 | 1,103,351
On 17 September 2024, 465,000 Ordinary shares at a nominal value of £1.00 (£465,000) were allotted during the period and fully paid. On 30 September 2024, 141,560 Ordinary shares at a nominal value of £1.00 (£141,560) were allotted during the period and fully paid. On 15 January 2025, 292,000 Ordinary shares at a nominal value of £1.00 (£292,000) were allotted during the period and fully paid. On 6 February 2025, 300,000 Ordinary shares at a nominal value of £1.00 (£300,000) were allotted during the period and fully paid.
16. | RESERVES
Revaluation reserve This reserve represents the surplus arising on the valuation of the freehold properties of the company. Profit and loss account This reserve includes all current and prior periods retained profits and losses.
17. | PENSION COMMITMENTS
The Company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £141,541 (2024: £135,280). As at the year end £NIL (2024: £11,730) was owed to the fund, and is included within creditors due within one year.
18. | RELATED PARTY TRANSACTIONS
| The Company has taken exemption from disclosure of related party balances with wholly owned group entities under Section 33 of FRS 102, paragraph 33.1A. During the year the company incurred expenditure of £965 (2024: £496) and sales of £1,258 (2024: £NIL) to Housemartin Agricultural Limited.
19. | CONTROLLING PARTY
Safety Technology International Inc, a Company incorporated in the United States of America is the ultimate parent company. There is no ultimate controlling party. Page 15
SAFETY TECHNOLOGY INTERNATIONAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
20. | AUDITORS' INFORMATION
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 5 June 2026 by Muhammad Usman ACCA (Senior Statutory Auditor) on behalf of Bishop Fleming Audit Limited.
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