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REGISTERED NUMBER: NI656768 (Northern Ireland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| UK (IRELAND) EQUIPMENT LIMITED |

UK (IRELAND) EQUIPMENT LIMITED (REGISTERED NUMBER: NI656768)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |  | to |  | 7

UK (IRELAND) EQUIPMENT LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | P Jarvis

| J Jarvis

| SECRETARY: | Dentons Secretaries Limited

| REGISTERED OFFICE: | 16 Ballycraigy Road

| Antrim

| Co. Antrim

| BT41 1PL

| REGISTERED NUMBER: | NI656768 (Northern Ireland)

| AUDITORS: | Baker Tilly Mooney Moore

| Statutory Auditors

| 17 Clarendon Road

| Belfast

| BT1 3BG

UK (IRELAND) EQUIPMENT LIMITED (REGISTERED NUMBER: NI656768)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 14,406 |  | 18,547 |  |

Tangible assets | 6 | 1,274,748 |  | 1,351,397 |  |

1,289,154 |  | 1,369,944 |  |

CURRENT ASSETS

Stocks | 1,840,461 |  | 1,518,259 |  |

Debtors | 7 | 756,572 |  | 657,694 |  |

Cash at bank and in hand | 892,699 |  | 876,577 |  |

3,489,732 |  | 3,052,530 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,217,348 |  | 1,190,136 |  |

NET CURRENT ASSETS | 2,272,384 |  | 1,862,394 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,561,538 |  | 3,232,338 |  |

PROVISIONS FOR LIABILITIES | 165,125 |  | 181,535 |  |

NET ASSETS | 3,396,413 |  | 3,050,803 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Share premium | 245,755 |  | 245,755 |  |

Retained earnings | 3,150,657 |  | 2,805,047 |  |

3,396,413 |  | 3,050,803 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

P Jarvis - Director

UK (IRELAND) EQUIPMENT LIMITED (REGISTERED NUMBER: NI656768)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| UK (Ireland) Equipment Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company 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" including the provisions of Section 1A "Small Entities" 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.

| Significant judgements and estimates

| In preparing these financial statements the directors have made the following judgements in:

| The consideration of the recoverability of trade debtors and the need for impairment provisions. These considerations are undertaken regularly by the directors, and especially at the year end date. Factors taken into account include historical experience, current market conditions and knowledge of the sector. Amounts identified as irrecoverable will be provided against in the relevant period.

| The need for impairment provisions against items held in work in progress. These considerations are undertaken regularly by the directors, and especially at the year end date. Factors taken into account include historical experience, current market conditions and knowledge of the sector. Amounts identified as irrecoverable will be provided against in the relevant period.

| The directors also consider the depreciation rates and useful lives on an annual basis to ensure there is sufficient evidence to support these and that the estimates remain reasonable.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Plant and machinery | - | 15% on cost

| Fixtures, fittings & equipment | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

UK (IRELAND) EQUIPMENT LIMITED (REGISTERED NUMBER: NI656768)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| All financial instruments of the company are considered to meet the definition of basic financial instruments.

| - Short term debtors and creditors

| Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 13 ) .

UK (IRELAND) EQUIPMENT LIMITED (REGISTERED NUMBER: NI656768)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | INTANGIBLE FIXED ASSETS

| Computer

| software

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 57,741 |  |

| AMORTISATION

| At 1 January 2025 | 39,194 |  |

| Amortisation for year | 4,141 |  |

| At 31 December 2025 | 43,335 |  |

| NET BOOK VALUE

| At 31 December 2025 | 14,406 |  |

| At 31 December 2024 | 18,547 |  |

6. | TANGIBLE FIXED ASSETS

| Assets |

| Freehold |  | Under |  | Plant and

| property |  | Construction |  | machinery

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 609,152 |  | 30,067 |  | 802,185 |  |

| DEPRECIATION

| At 1 January 2025 | 33,838 |  | - |  | 114,558 |  |

| Charge for year | 9,668 |  | - |  | 53,945 |  |

| At 31 December 2025 | 43,506 |  | - |  | 168,503 |  |

| NET BOOK VALUE

| At 31 December 2025 | 565,646 |  | 30,067 |  | 633,682 |  |

| At 31 December 2024 | 575,314 |  | 30,067 |  | 687,627 |  |

UK (IRELAND) EQUIPMENT LIMITED (REGISTERED NUMBER: NI656768)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | TANGIBLE FIXED ASSETS - continued

| Fixtures, |

| fittings |  | Motor |

| & equipment |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 21,771 |  | 133,107 |  | 1,596,282 |  |

| DEPRECIATION

| At 1 January 2025 | 15,276 |  | 81,213 |  | 244,885 |  |

| Charge for year | 1,450 |  | 11,586 |  | 76,649 |  |

| At 31 December 2025 | 16,726 |  | 92,799 |  | 321,534 |  |

| NET BOOK VALUE

| At 31 December 2025 | 5,045 |  | 40,308 |  | 1,274,748 |  |

| At 31 December 2024 | 6,495 |  | 51,894 |  | 1,351,397 |  |

| Tangible fixed asset's held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 720,622 |  | 597,263 |  |

| Other debtors | 35,950 |  | 60,431 |  |

756,572 |  | 657,694 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 203,874 |  | 41,544 |  |

| Amounts owed to group undertakings | 802,205 |  | 744,836 |  |

| Taxation and social security | 196,070 |  | 364,050 |  |

| Other creditors | 15,199 |  | 39,706 |  |

1,217,348 |  | 1,190,136 |  |

9. | LEASING AGREEMENTS

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 58,278 |  | - |  |

| Between one and five years | 72,848 |  | - |  |

131,126 |  | - |  |

UK (IRELAND) EQUIPMENT LIMITED (REGISTERED NUMBER: NI656768)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| The Report of the Auditors was unqualified.

| Joanne Small (Senior Statutory Auditor)

| for and on behalf of Baker Tilly Mooney Moore

11. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent is Jarvis Products UK Ltd. The ultimate parent company and controlling party is Penco Corporation, a company incorporated in the USA, registered at 299 Buckingham St, Hartford, CT 06106.