ACCOUNTS - Final Accounts

Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:

Registered number: 01912861

Mold Masters (UK) Limited

Director's Report and Financial Statements

For the year ended 30 September 2025

Mold Masters (UK) Limited

Company Information

Director	H Hagelstein


Company secretary	DTM Legal LLP


Registered number	01912861


Registered office	Mold Masters (UK) Limited
	Netherwood Road
	Rotherwas Industrial Estate
	Hereford
	HR2 6JU


Independent auditors	Hurst Accountants Limited
	Chartered Accountants & Statutory Auditors
	3 Stockport Exchange
	Railway Road
	Stockport
	SK1 3GG


Bankers	HSBC Plc
	35 High Town
	Hereford
	HR1 2AQ


Solicitors	Harvey Ingram
	20 New Walk
	Leicester
	LE1 6TX

Mold Masters (UK) Limited

Contents

	Page
Director's Report	1 - 2
Independent Auditors' Report	3 - 6
Statement of Income and Retained Earnings	7
Statement of Financial Position	8
Notes to the Financial Statements	9 - 21

Mold Masters (UK) Limited

Director's Report

For the year ended 30 September 2025

The director presents his report and the financial statements for the year ended 30 September 2025.

Director's responsibilities statement

The director is responsible for preparing the director's report 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 of the profit or loss of the Company for that period.

In preparing these financial statements, the director is required to:

∙select suitable accounting policies for the Company's financial statements and then apply them consistently;

∙make judgements and accounting estimates that are reasonable and prudent;

∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

∙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 transactions and disclose with reasonable accuracy at any time the financial position of the Company and to 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Director

The director who served during the year was:

H Hagelstein

Disclosure of information to auditors

The director at the time when this director's report is approved has confirmed that:

∙so far as is aware, there is no relevant audit information of which the Company's auditors are unaware, and

∙ has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

The auditors, Hurst Accountants Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

Page 1

Mold Masters (UK) Limited

Director's Report (continued)

For the year ended 30 September 2025

This report was approved by the board and signed on its behalf.

H Hagelstein

Director

Date: 23 June 2026

Page 2

Mold Masters (UK) Limited

Independent Auditors' Report to the Members of Mold Masters (UK) Limited

Opinion

We have audited the financial statements of Mold Masters (UK) Limited (the 'Company') for the year ended 30 September 2025, which comprise the statement of income and retained earnings, the statement of financial position and the related notes, 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 Company's affairs as at 30 September 2025 and of its 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 Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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 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 other information comprises the information included in the Annual Report other than the financial statements and our auditors' report thereon. The director is responsible for the other information contained within the Annual Report. 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. 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 course of 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.

Page 3

Mold Masters (UK) Limited

Independent Auditors' Report to the Members of Mold Masters (UK) Limited (continued)

Opinion 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 director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

∙the director's report has 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 Company and its environment obtained in the course of the audit, we have not identified material misstatements in the director's report.

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

∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

∙the 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; or

∙the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the director's report and from the requirement to prepare a strategic report.

Responsibilities of director

As explained more fully in the director's responsibilities statement set out on page 1, 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 is 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 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 Company or to cease operations, or have no realistic alternative but to do so.

Page 4

Mold Masters (UK) Limited

Independent Auditors' Report to the Members of Mold Masters (UK) Limited (continued)

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 an auditors' report 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities

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

∙The nature of the industry and sector in which the company operates; the control environment and business performance including key drivers for director's remuneration, bonus levels and performance targets.

∙The outcome of enquiries of local management and parent company management, including whether management was aware of any instances of non-compliance with laws and regulations, and whether management had knowledge of any actual, suspected, or alleged fraud.

∙Supporting documentation relating to the Company's policies and procedures for:

°Identifying, evaluating, and complying with laws and regulations

°Detecting and responding to the risks of fraud

∙The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.

∙The outcome of discussions amongst the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

∙The legal and regulatory framework in which the Company operates, particularly those laws and regulations which have a direct effect on the financial statements, such as the Companies Act 2006, pensions and tax legislation, or which had a fundamental effect on the operations of the Company, including General Data Protection requirements, and Anti-bribery and Corruption.

Audit response to risks identified

Our procedures to respond to the risks identified included the following:

∙Reviewing the financial statements disclosures and testing to supporting documentation to assess compliance with the provisions of those relevant laws and regulations which have a direct effect on the financial statements.

∙Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud.

∙Evaluation of the operating effectiveness of management’s controls designed to prevent and detect irregularities.

∙Enquiring of management about any actual and potential litigation and claims.

∙Performing analytical procedures to identify any unusual or unexpected relationships which may indicate risks of material misstatement due to fraud.

Page 5

Mold Masters (UK) Limited

Independent Auditors' Report to the Members of Mold Masters (UK) Limited (continued)

We have also considered the risk of fraud through management override of controls by:

∙Testing the appropriateness of journal entries and other adjustments. We have used data analytics software to identify accounting transactions which may pose a heightened risk of material misstatement, whether due to fraud or error.

∙Challenging assumptions made by management in their significant accounting estimates, and assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and

∙Evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of them. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

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 auditors' report.

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 an auditors' report 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.

Anthony Woodings (Senior Statutory Auditor)

for and on behalf of

Hurst Accountants Limited

Chartered Accountants

Statutory Auditors

3 Stockport Exchange

Railway Road

Stockport

SK1 3GG

23 June 2026

Page 6

Mold Masters (UK) Limited

Statement of Income and Retained Earnings

For the year ended 30 September 2025

	2025	2024
Note	£	£


Turnover		8,259,716	8,835,266
Cost of sales		(5,644,717)	(5,951,876)
Gross profit		2,614,999	2,883,390
Administrative expenses		(1,347,846)	(1,312,154)
Operating profit		1,267,153	1,571,236
Interest receivable and similar income		293,947	537,324
Interest payable and similar expenses		-	(399,889)
Profit before tax		1,561,100	1,708,671
Tax on profit	7	(333,215)	4,459
Profit after tax		1,227,885	1,713,130



Retained earnings at the beginning of the year	7,694,370	5,981,240
Profit for the year	1,227,885	1,713,130
Retained earnings at the end of the year	8,922,255	7,694,370

The notes on pages 9 to 21 form part of these financial statements.

Page 7

Mold Masters (UK) Limited

Registered number: 01912861

Statement of Financial Position

As at 30 September 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	9		548,835		501,064
Current assets
Stocks	10	978,656		1,301,242
Debtors: amounts falling due within one year	11	1,325,343		2,074,318
Cash at bank and in hand	12	8,946,360		6,412,273
		11,250,359		9,787,833
Creditors: amounts falling due within one year	13	(1,404,489)		(1,107,640)
Net current assets			9,845,870		8,680,193
Total assets less current liabilities			10,394,705		9,181,257
Provisions for liabilities
Deferred tax			(2,752)		(17,189)
Net assets			10,391,953		9,164,068

Capital and reserves
Called up share capital	15	30,000	30,000
Capital redemption reserve	16	1,439,698	1,439,698
Profit and loss account	16	8,922,255	7,694,370
		10,391,953	9,164,068

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 were approved and authorised for issue by the board and were signed on its behalf by:

H Hagelstein

Director

Date: 23 June 2026

The notes on pages 9 to 21 form part of these financial statements.

Page 8

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

1.	General information

The Company is a private company limited by shares and is incorporated in England and Wales. The address of its registered office is Netherwood Road, Rotherwas Industrial Estate, Hereford, HR2 6JU.

The company's principal activity is that of the import, assembly, sale and service of technical equipment.

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 judgement in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

2.2

Extra accounting policy

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Hillenbrand Inc as at 30 September 2025 and these financial statements may be obtained from hillenbrand.com.

Page 9

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 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.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.4

Revenue

Revenue is recognised 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.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 10

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

2.Accounting policies (continued)

2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.7

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.

2.8

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.

Page 11

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

2.Accounting policies (continued)

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

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.11

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.

The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

Page 12

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

2.Accounting policies (continued)

2.11

Tangible fixed assets (continued)

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line and reducing balance method as appropriate.

Depreciation is provided on the following basis:

Freehold property	-	2%	straight line basis
Plant and machinery	-	15%	- 25% reducing balance
Office equipment	-	15%	- 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.

2.12

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.

2.13

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.

2.14

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.

2.15

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.

Page 13

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

2.Accounting policies (continued)

2.16

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.	Judgements in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Inventory provisioning
When calculating the inventory provision, management considers the nature and condition of the inventory, as well as applying assumptions around anticipated saleability of finished goods and future usage of raw materials. At the year end, the company was carrying stock provisions of £226,699 (2024: £194,470).

Fees payable to the Company's auditors for the audit of the Company's financial statements

26,600

25,500

Page 14

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

5.	Employees
		2025	2024
		£	£

Wages and salaries	1,056,432	1,166,156
Social security costs	100,359	95,766
Cost of defined contribution scheme	35,889	35,948
	1,192,680	1,297,870

The average monthly number of employees, including the director, during the year was as follows:

	2025	2024
	No.	No.

Selling and distribution	6	7
Administration	1	2
Production	17	21

	24	30

6.	Director's remuneration
	The director is employed and paid by Mold Masters Europa GmbH and this company processes recharges to fellow group companies for his services. During the year, the Company has received a recharge of £52,721 (2024: £46,164) from Mold Masters Europa GmbH in respect of these services.

Page 15

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

Corporation tax
Current tax on profits for the year	391,950	-
Adjustments in respect of previous periods	(44,298)	-
	347,652	-

Total current tax	347,652	-

Deferred tax
Origination and reversal of timing differences	(14,437)	(4,459)
Total deferred tax	(14,437)	(4,459)


	Tax on profit	333,215	(4,459)

Profit on ordinary activities before tax

1,561,100

1,708,671

Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 -25%)	390,275	427,168
Effects of:
Non-tax deductible amortisation of goodwill and impairment	1,869	2,415
Adjustments to tax charge in respect of prior periods	(44,298)	-
Other timing differences leading to an increase (decrease) in taxation	(14,631)	(740)
Group relief	-	(433,302)
Total tax charge for the year	333,215	(4,459)

Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 16

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

8.	Intangible assets

	Computer software	Goodwill	Total
	£	£	£
Cost
At 1 October 2024	48,453	1,072,711	1,121,164
At 30 September 2025	48,453	1,072,711	1,121,164
Amortisation
At 1 October 2024	48,453	1,072,711	1,121,164
At 30 September 2025	48,453	1,072,711	1,121,164
Net book value
At 30 September 2025	-	-	-
At 30 September 2024	-	-	-

Page 17

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

9.	Tangible fixed assets

	Freehold property	Plant and machinery	Office equipment	Total
	£	£	£	£
Cost
At 1 October 2024	505,280	253,563	146,529	905,372
Additions	58,949	6,472	-	65,421
At 30 September 2025	564,229	260,035	146,529	970,793
Depreciation
At 1 October 2024	68,785	193,242	142,281	404,308
Charge for the year	6,976	10,047	627	17,650
At 30 September 2025	75,761	203,289	142,908	421,958
Net book value
At 30 September 2025	488,468	56,746	3,621	548,835
At 30 September 2024	436,495	60,321	4,248	501,064

The net book value of land and buildings may be further analysed as follows:
	2025	2024
	£	£

	Freehold	488,468	436,495

10.	Stocks
		2025	2024
		£	£

Raw materials and consumables	825,125	1,046,096
Work in progress	56,942	98,287
Finished goods and goods for resale	96,589	156,859
	978,656	1,301,242

Page 18

Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

11.

Debtors

					2025	2024
					£	£


Trade debtors	810,594	778,273
Amounts owed by group undertakings	281,393	706,702
Other debtors	205,335	537,971
Prepayments and accrued income	28,021	51,372
	1,325,343	2,074,318

Amounts owed by group undertakings are unsecured and are repayable on demand.

12.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	8,946,360	6,412,273

13.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	474,261	546,522
Amounts owed to group undertakings	688,192	360,264
Other taxation and social security	36,868	49,598
Accruals and deferred income	205,168	151,256
	1,404,489	1,107,640

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Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

14.	Deferred taxation

	2025	2024
	£	£

At beginning of year	17,189	21,648
Charged to profit or loss	(14,437)	(4,459)
At end of year	2,752	17,189

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

Accelerated capital allowances	8,717	25,501
Other timing differences	(5,965)	(8,312)
	2,752	17,189

15.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

30,000 (2024 -30,000) Ordinary shares of £1.00 each	30,000	30,000

16.

Reserves

Capital redemption reserve

The capital redemption reserve represents the nominal value of share capital allotted and subsequently repurchased by the Company, less any capital reductions made.

Profit and loss account

The profit and loss account represents the accumulated profits, losses and distributions of the Company.

17.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the 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 £35,889 (2024: £35,948). Contributions totalling £8,950 (2024: £9,290) were payable to the fund at the reporting date and are included in creditors.

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Mold Masters (UK) Limited

Notes to the Financial Statements

For the year ended 30 September 2025

Not later than 1 year	94,557	51,769
Later than 1 year and not later than 5 years	84,805	23,333
	179,362	75,102

19.	Related party transactions
	The Company is exempt from disclosing other related party transactions as they are with other companies that are wholly owned within the Group.

20.	Controlling party

The immediate parent company is Milacron Nederland BV, a company incorporated in the Netherlands.

The smallest group within which the results of the company are included is headed by Coperion K-Tron Schweiz, a company incorporated in Switzerland. The consolidated financial statements of Coperion K-Tron (Schweiz) GmbH can be obtained from Lenzhardweg 43/45, 5702 Niederlenz, Switzerland.

The ultimate parent undertaking at 30 September 2025 was Hillenbrand, Inc., a listed company on the New York Stock Exchange and incorporated in Batesville, Indiana, United States of America, and the group headed by this company was the largest group within which the results of the Company were consolidated.

Subsequent to the year end, on 10 February 2026, Hillenbrand, Inc. was acquired by an affiliate of Lone Star Funds and ceased to be listed on the New York Stock Exchange. As a result of this transaction, the Company is now under the ultimate control of investment funds as advised by Lone Star; the ultimate controlling party is LSF12 Helix Investments, GP, LLC (Incorporated in Delaware, United States of America).

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