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REGISTERED NUMBER: 09374556 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

One Stop Europe Ltd

One Stop Europe Ltd (Registered number: 09374556)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

One Stop Europe Ltd (Registered number: 09374556)

Balance Sheet

31 December 2025

31.12.25 | 31.12.24 |

| Notes | £ | £

Fixed assets

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 671 |  | 1,257 |  |

Investments | 7 | - |  | 266,120 |  |

671 |  | 267,377 |  |

Current assets

Stocks | 5,011 |  | 5,758 |  |

Debtors | 8 | 371,978 |  | 2,878,647 |  |

Cash at bank | 769,492 |  | 1,240,063 |  |

1,146,481 |  | 4,124,468 |  |

Creditors

Amounts falling due within one year | 9 | (84,382 | ) | (533,364 | ) |

Net current assets | 1,062,099 |  | 3,591,104 |  |

Total assets less current liabilities | 1,062,770 |  | 3,858,481 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,062,670 |  | 3,858,381 |  |

1,062,770 |  | 3,858,481 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by:

Miss H T Brown - Director

One Stop Europe Ltd (Registered number: 09374556)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| One Stop Europe Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 09374556

| Registered office: | Rolec

| Ralphs Lane

| Frampton West

| Boston

| Lincolnshire

| PE20 1QU

| 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 the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| In the opinion of the directors, there are no significant judgements or estimates used in the basis of

| preparation of these financial statements.

| 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 significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

One Stop Europe Ltd (Registered number: 09374556)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | Accounting policies - continued

| 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 has been 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 the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 20% on cost

| Office equipment | - | 25% on cost

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

| An impairment loss is recognised immediately in profit or loss.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased but so that the carrying amount does not exceed the carrying amount that would have been determined had no impairment loss had been recognised for the asset. A reversal of an impairment loss is recognised immediately in profit or loss.

| Investments in subsidiaries

| Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and

| subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

One Stop Europe Ltd (Registered number: 09374556)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | Accounting policies - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

One Stop Europe Ltd (Registered number: 09374556)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | Accounting policies - continued

| 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.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

4. | Employees and directors

| The average number of employees during the year was 3 (2024 - 4 ) .

5. | Intangible fixed assets

Computer |

software |

| £

| Cost

| At 1 January 2025

| and 31 December 2025 | 8,310 |  |

| Amortisation

| At 1 January 2025

| and 31 December 2025 | 8,310 |  |

| Net book value

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

One Stop Europe Ltd (Registered number: 09374556)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | Tangible fixed assets

Plant and | Office |

machinery | equipment | Totals |

| £ | £ | £

| Cost

| At 1 January 2025

| and 31 December 2025 | 18,652 |  | 7,474 |  | 26,126 |  |

| Depreciation

| At 1 January 2025 | 18,447 |  | 6,422 |  | 24,869 |  |

| Charge for year | 93 |  | 493 |  | 586 |  |

| At 31 December 2025 | 18,540 |  | 6,915 |  | 25,455 |  |

| Net book value

| At 31 December 2025 | 112 |  | 559 |  | 671 |  |

| At 31 December 2024 | 205 |  | 1,052 |  | 1,257 |  |

7. | Fixed asset investments

Shares in |

group |

undertakings |

| £

| Cost

| At 1 January 2025

| and 31 December 2025 | 266,120 |  |

| Provisions

| Provision for year | 266,120 |  |

| At 31 December 2025 | 266,120 |  |

| Net book value

| At 31 December 2025 | - |  |

| At 31 December 2024 | 266,120 |  |

8. | Debtors: amounts falling due within one year |

31.12.25 | 31.12.24 |

| £ | £

| Trade debtors | 930 |  | 16,148 |  |

| Amounts owed by group undertakings | 305,039 |  | 2,813,060 |  |

| Other debtors | 66,009 |  | 49,439 |  |

371,978 |  | 2,878,647 |  |

One Stop Europe Ltd (Registered number: 09374556)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | Creditors: amounts falling due within one year |

31.12.25 | 31.12.24 |

| £ | £

| Trade creditors | 31,116 |  | 330,127 |  |

| Amounts owed to group undertakings | 39,012 |  | 55,452 |  |

| Taxation and social security | - |  | 111,907 |  |

| Other creditors | 14,254 |  | 35,878 |  |

84,382 |  | 533,364 |  |

10. | Disclosure under Section 444(5B) of the Companies Act 2006

| The Report of the Auditors was unqualified.

| Michael Andrews BSc FCA (Senior Statutory Auditor)

| for and on behalf of Stephenson Smart (East Anglia) Limited

11. | Related party disclosures

| In accordance with FRS102 Section 1A C35 the company has not disclosed transactions with wholly owned group companies.

12. | Ultimate controlling party

| The company is a wholly owned subsidiary of Sdip Charge Limited, the immediate parent undertaking, a company incorporated in the United Kingdom.

| The results of the company are consolidated in the financial statements of Sdiptech AB which are available to the the public and may be obtained from the Company Secretary, Sdiptech Holdings AB, Nybrogatan 39, 114 39 Stockholm, Sweden. This is the smallest group of undertakings for which group accounts are drawn up.