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REGISTERED NUMBER: 08638675 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| TRACKS & FIELDS UK LIMITED |

TRACKS & FIELDS UK LIMITED (REGISTERED NUMBER: 08638675) |

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 |

| Chartered Accountants' Report | 6 |

| TRACKS & FIELDS UK LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr S Bartlik

| Mr C Mix-linzer

| SECRETARY: | Go Ahead Service Limited

| REGISTERED OFFICE: | 11 Warwick Road

| Old Trafford

| Stretford

| Manchester

| M16 0QQ

| REGISTERED NUMBER: | 08638675 (England and Wales)

| ACCOUNTANTS: | Dunhams

| Chartered Accountants

| 11 Warwick Road

| Old Trafford

| Stretford

| Manchester

| M16 0QQ

TRACKS & FIELDS UK LIMITED (REGISTERED NUMBER: 08638675) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 148 |  |

CURRENT ASSETS

Debtors | 5 | 1,544 |  | 966,999 |  |

Cash at bank | 49,415 |  | 30,557 |  |

50,959 |  | 997,556 |  |

CREDITORS

Amounts falling due within one year | 6 | 8,190 |  | 958,961 |  |

NET CURRENT ASSETS | 42,769 |  | 38,595 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 42,769 |  | 38,743 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 41,769 |  | 37,743 |  |

SHAREHOLDERS' FUNDS | 42,769 |  | 38,743 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 6 July 2026 and were signed on its behalf by:

Mr S Bartlik - Director

TRACKS & FIELDS UK LIMITED (REGISTERED NUMBER: 08638675) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Tracks & Fields UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

| The accounts are presented rounded to the nearest £.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The directors have formally agreed to provide the necessary support for the next twelve months following the date of signature of the company's balance sheet. On this basis, the directors consider it appropriate to prepare the accounts on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of this support.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the Company's accounting policies, which are described in note 2, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

| The key judgements are as follows:

| Recoverability of Trade Debtors

| The directors consider the recoverability of debtors based on their own experiences of dealing with customers and will where required make provisions against those debtors which they believe to be at risk of non payment.

| Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| The directors believe that there are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

| Turnover

| Turnover represents the net invoiced sale of licenses exclusive of VAT and is recognised on the date at which the licence is obtained and invoice issued.

| Tangible fixed assets

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

TRACKS & FIELDS UK LIMITED (REGISTERED NUMBER: 08638675) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

| Cash and cash equivalents

| Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

| Short-term debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

| transaction price. Any losses arising from impairment are recognised in the income statement in other operating expenses.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

TRACKS & FIELDS UK LIMITED (REGISTERED NUMBER: 08638675) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,064 |  |

| DEPRECIATION

| At 1 January 2025 | 916 |  |

| Charge for year | 148 |  |

| At 31 December 2025 | 1,064 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 148 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 966,999 |  |

| Amounts owed by group undertakings | 1,544 |  | - |  |

1,544 |  | 966,999 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 537 |  | 798,534 |  |

| Amounts owed to group undertakings | - |  | 16,661 |  |

| VAT | 1,336 |  | 140,426 |  |

| Other creditors | - |  | 1,314 |  |

| Accrued expenses | 6,317 |  | 2,026 |  |

8,190 |  | 958,961 |  |

7. | RELATED PARTY DISCLOSURES

| The controlling party is Tracks & Fields GmbH.

| The ultimate controlling party is Tracks & Fields GmbH.

| During the year Tracks & Fields GmbH was located at Swinemünder Strasse 121, 10435 Berlin.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

TRACKS & FIELDS UK LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tracks & Fields UK Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Tracks & Fields UK Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tracks & Fields UK Limited and state those matters that we have agreed to state to the Board of Directors of Tracks & Fields UK Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tracks & Fields UK Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Tracks & Fields UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tracks & Fields UK Limited. You consider that Tracks & Fields UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tracks & Fields UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dunhams

Chartered Accountants

11 Warwick Road

Old Trafford

Stretford

Manchester

M16 0QQ

6 July 2026