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REGISTERED NUMBER: 07438364 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| CABLECRAFT MOTION CONTROLS LIMITED |

CABLECRAFT MOTION CONTROLS LIMITED (REGISTERED NUMBER: 07438364)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

CABLECRAFT MOTION CONTROLS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | D Pappano

| K McBride

| SECRETARY: | B Randall

| REGISTERED OFFICE: | Units H1&H2 Lanyard House

| Ropemaker Park

| Hailsham

| East Sussex

| BN27 3GY

| REGISTERED NUMBER: | 07438364 (England and Wales)

| AUDITORS: | Watson Associates (Audit Services) Ltd

| Statutory Auditor

| 30 - 34 North Street

| Hailsham

| East Sussex

| BN27 1DW

| BANKERS: | National Westminster

| 96 Terminus Road

| Eastbourne

| East Sussex

| BN21 3LX

CABLECRAFT MOTION CONTROLS LIMITED (REGISTERED NUMBER: 07438364)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 384,221 |  | 428,058 |  |

CURRENT ASSETS

Stocks | 404,557 |  | 445,568 |  |

Debtors | 5 | 817,207 |  | 327,442 |  |

Cash at bank and in hand | 182,925 |  | 390,521 |  |

1,404,689 |  | 1,163,531 |  |

CREDITORS

Amounts falling due within one year | 6 | (329,164 | ) | (275,864 | ) |

NET CURRENT ASSETS | 1,075,525 |  | 887,667 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,459,746 |  | 1,315,725 |  |

PROVISIONS FOR LIABILITIES | 8 | (89,292 | ) | (99,901 | ) |

NET ASSETS | 1,370,454 |  | 1,215,824 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Capital contribution | 983,429 |  | 983,429 |  |

Retained earnings | 386,925 |  | 232,295 |  |

SHAREHOLDERS' FUNDS | 1,370,454 |  | 1,215,824 |  |

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

K McBride - Director

CABLECRAFT MOTION CONTROLS LIMITED (REGISTERED NUMBER: 07438364)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Cablecraft Motion Controls 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.

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.

| Going concern

| The company's business activities together with the factors likely to affect its future development, performance and position have been considered by the Directors. The company has sufficient financial resources to be able to meet all liabilities as they full due and has produced forecasts covering a period of 12 months from the date of signing of these accounts indicating that it will continue to be profitable and cash generative. As a consequence the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

| Turnover

| Turnover represents the amounts derived, from the provision of goods falling within the company's ordinary activities, recognised at the point at which title passes to the customer and stated net of value added tax. Terms of business are agreed with each customer with title generally passing to the customer when goods are ready for collection.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land and investment properties, at rates calculated to write off the cost or valuation of each asset to its estimated residual value on a straight line basis over its expected useful life, as follows:-

| Short leasehold |  | Over the term of the lease |  |

| Fixtures and fittings |  | Straight line over 3 years |  |

| Tooling, Plant and Machinery |  | Straight line over 3-15 years |  |

| Motor vehicles |  | Straight line over 5 years |  |

| Residual value is calculated on prices prevailing at the reporting date, after estimated costs of disposal, for the asset as if it were at the age and in the condition expected at the end of its useful life.

| Land and buildings were valued using the revaluation model. No provision for depreciation is made in respect of the freehold land and buildings as the directors consider such a charge to be immaterial.

| Stocks

| Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost represents materials, labour and a proportion of production overheads appropriate to the relevant stage of production.

CABLECRAFT MOTION CONTROLS LIMITED (REGISTERED NUMBER: 07438364)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

| Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 statement of financial position 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.

| Pension costs and other post-retirement benefits

| The company conforms to the auto enrolment legislation but does not provide pensions or other retirement benefits. The company instead makes contributions into employees’ private plans which are charged to the profit and loss account as incurred.

CABLECRAFT MOTION CONTROLS LIMITED (REGISTERED NUMBER: 07438364)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised when the Company has an obligation at the reporting date as a result of a past event which it is probable will result in the transfer of economic benefits and that obligation can be estimated reliably.

| Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |

| leasehold |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 480,272 |  | 121,365 |  | 26,411 |  | 628,048 |  |

| Additions | 27,259 |  | - |  | - |  | 27,259 |  |

| At 31 December 2025 | 507,531 |  | 121,365 |  | 26,411 |  | 655,307 |  |

| DEPRECIATION

| At 1 January 2025 | 88,282 |  | 92,021 |  | 19,687 |  | 199,990 |  |

| Charge for year | 52,617 |  | 13,299 |  | 5,180 |  | 71,096 |  |

| At 31 December 2025 | 140,899 |  | 105,320 |  | 24,867 |  | 271,086 |  |

| NET BOOK VALUE

| At 31 December 2025 | 366,632 |  | 16,045 |  | 1,544 |  | 384,221 |  |

| At 31 December 2024 | 391,990 |  | 29,344 |  | 6,724 |  | 428,058 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 336,873 |  | 220,072 |  |

| Amounts owed by group undertakings | 421,876 |  | 45,011 |  |

| Other debtors | 58,458 |  | 62,359 |  |

817,207 |  | 327,442 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 142,498 |  | 131,462 |  |

| Amounts owed to group undertakings | 64,491 |  | 66,377 |  |

| Taxation and social security | 78,640 |  | 44,395 |  |

| Other creditors | 43,535 |  | 33,630 |  |

329,164 |  | 275,864 |  |

CABLECRAFT MOTION CONTROLS LIMITED (REGISTERED NUMBER: 07438364)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 89,899 |  | 89,899 |  |

| Between one and five years | 326,691 |  | 335,665 |  |

| In more than five years | 141,619 |  | 222,544 |  |

558,209 |  | 648,108 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 85,347 |  | 95,956 |  |

| Product warranties | 3,945 |  | 3,945 |  |

89,292 |  | 99,901 |  |

| Deferred |  | Product |

| tax |  | warranties |

£ | £ |

| Balance at 1 January 2025 | 95,956 |  | 3,945 |  |

| Provided during year | (10,959 | ) | - |  |

| Reversal of PY loss c/b |

| SBA timing differences | 350 |  | - |  |

| Balance at 31 December 2025 | 85,347 |  | 3,945 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

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

| The Report of the Auditors was unqualified.

| George Hiller-Jones (Senior Statutory Auditor)

| for and on behalf of Watson Associates (Audit Services) Ltd

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of the exemptions provided by Section 33 of FRS 102 'Related Party Disclosures' and has not disclosed transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is party to the transaction is wholly owned by a member of that group.

CABLECRAFT MOTION CONTROLS LIMITED (REGISTERED NUMBER: 07438364)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

12. | ULTIMATE CONTROLLING PARTY

| The immediate parent undertaking and the smallest group for which consolidated financial statements are drawn up is Cablecraft Motion Controls Holdings LLC in the United States of America. These financial statements are available from 2110 Summit Street, New Haven, Indiana, 46774, United States of America.

| The ultimate parent and controlling party is Torque 2020 CMA Holding LLC.