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REGISTERED NUMBER: 15968381 (England and Wales)

Unaudited Financial Statements

for the Period 20 September 2024 to 31 December 2025

for

CHARGEPOLY UK LTD

CHARGEPOLY UK LTD (Registered number: 15968381)

Contents of the Financial Statements

for the Period 20 September 2024 to 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CHARGEPOLY UK LTD

Company Information

for the Period 20 September 2024 to 31 December 2025

| DIRECTORS: | T Vanquaethem

| J Hubbard

| SECRETARY: | Pramex International Ltd

| REGISTERED OFFICE: | 11 Old Jewry

| London

| EC2R 8DU

| REGISTERED NUMBER: | 15968381 (England and Wales)

CHARGEPOLY UK LTD (Registered number: 15968381)

Balance Sheet

31 December 2025

| Notes | £ | £

| FIXED ASSETS

| Tangible assets | 4 | 413 |  |

| CURRENT ASSETS

| Debtors | 5 | 1,894 |  |  |

| Cash at bank | 67,324 |  |  |

69,218 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 380,193 |  |

| NET CURRENT LIABILITIES | (310,975 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (310,562 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 7 | 1,000 |  |

| Retained earnings | (311,562 | ) |

| SHAREHOLDERS' FUNDS | (310,562 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

CHARGEPOLY UK LTD (Registered number: 15968381)

Balance Sheet - continued

31 December 2025

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 19 June 2026 and were signed on its behalf by:

T Vanquaethem - Director

CHARGEPOLY UK LTD (Registered number: 15968381)

Notes to the Financial Statements

for the Period 20 September 2024 to 31 December 2025

1. | STATUTORY INFORMATION

| CHARGEPOLY UK LTD 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 is dependent upon the continued financial support of its parent company which has undertaken to financially support the company for the at least 12 months after the date of the signing of these accounts and for the foreseeable future. The financial statements have therefore been prepared on a going concern basis.

| Turnover

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

| 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 etc | - | 33% on cost

CHARGEPOLY UK LTD (Registered number: 15968381)

Notes to the Financial Statements - continued

for the Period 20 September 2024 to 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements , when there is a legally 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.

| Basic financial assets

| Basic financial assets, which include tax refunds due, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| 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 company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, accruals, taxes due and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the period comprises current 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.

CHARGEPOLY UK LTD (Registered number: 15968381)

Notes to the Financial Statements - continued

for the Period 20 September 2024 to 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 .

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| Additions | 749 |  |

| At 31 December 2025 | 749 |  |

| DEPRECIATION

| Charge for period | 336 |  |

| At 31 December 2025 | 336 |  |

| NET BOOK VALUE

| At 31 December 2025 | 413 |  |

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

| £

| Trade debtors | 834 |  |

| Other debtors | 1,060 |  |

1,894 |  |

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

| £

| Trade creditors | 3,292 |  |

| Amounts owed to group undertakings | 296,690 |  |

| Taxation and social security | 23,621 |  |

| Other creditors | 56,590 |  |

380,193 |  |

CHARGEPOLY UK LTD (Registered number: 15968381)

Notes to the Financial Statements - continued

for the Period 20 September 2024 to 31 December 2025

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

| Trade creditors are payable at various dates over the coming months in accordance with the suppliers' usual and customary credit terms.

| The term of the accruals are based on the underlying contracts.

| Taxes including social insurance are payable at various dates over the coming months in accordance with the applicable statutory provisions.

| Amount owing to the group undertakings are unsecured, repayable on demand and interest is accrued at the rate of 4.75% p.a.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal |

value: |  | £

| 1,000 | Ordinary shares | £1 | 1,000 |  |

| 1,000 Ordinary shares shares of £1 each were allotted and fully paid for cash at par during the period.

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. | PARENT COMPANY

| The parent company is Chargepoly SAS, a company incorporated and registered in France.

10. | 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 £2,688.

| Contributions totalling £633 were payable to the fund at the balance sheet date and are included in creditors.