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REGISTERED NUMBER: 04377415 (England and Wales)

| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| ASPECTS HOLDINGS (UK) LIMITED |

ASPECTS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 04377415) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ASPECTS HOLDINGS (UK) LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTOR: | A Milne

| SECRETARY: | Mrs S J Milne

| REGISTERED OFFICE: | Highdown House

| 11 Highdown Road

| Leamington Spa

| Warwickshire

| CV31 1XT

| REGISTERED NUMBER: | 04377415 (England and Wales)

ASPECTS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 04377415) |

ABRIDGED BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 246 |  |

Tangible assets | 5 | 474,287 |  | 535,608 |  |

Investments | 6 | 140,705 |  | 90,555 |  |

614,992 |  | 626,409 |  |

CURRENT ASSETS

Debtors | 7 | 1,970,825 |  | 1,700,542 |  |

Cash at bank | 506,082 |  | 480,785 |  |

2,476,907 |  | 2,181,327 |  |

CREDITORS

Amounts falling due within one year | 1,624,087 |  | 1,657,505 |  |

NET CURRENT ASSETS | 852,820 |  | 523,822 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,467,812 |  | 1,150,231 |  |

CREDITORS

Amounts falling due after more than one year | (135,247 | ) | (151,417 | ) |

PROVISIONS FOR LIABILITIES | (50,721 | ) | (61,722 | ) |

NET ASSETS | 1,281,844 |  | 937,092 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Capital redemption reserve | 50 |  | 50 |  |

Retained earnings | 1,281,594 |  | 936,842 |  |

SHAREHOLDERS' FUNDS | 1,281,844 |  | 937,092 |  |

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 director acknowledges his 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.

ASPECTS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 04377415) |

ABRIDGED 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

A Milne - Director

ASPECTS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 04377415) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Aspects Holdings (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 company's place of business is Units 10/11 Mere Farm Business Complex, Red House Lane, Hannington, Northamptonshire, NN6 9FP.

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 principal accounting policies adopted in the preparation of the financial statements are set out below.

| Turnover

| Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

| 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.

| Intangible assets represents the purchase of a trademark, which is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on cost

| Office equipment | - | 33% on cost

| Motor vehicles | - | 25% on reducing balance and 15% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

ASPECTS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 04377415) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 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 year was 3 (2024 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,461 |  |

| AMORTISATION

| At 1 January 2025 | 2,215 |  |

| Amortisation for year | 246 |  |

| At 31 December 2025 | 2,461 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 246 |  |

ASPECTS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 04377415) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 1,196,054 |  |

| Additions | 164,850 |  |

| Disposals | (192,850 | ) |

| At 31 December 2025 | 1,168,054 |  |

| DEPRECIATION

| At 1 January 2025 | 660,446 |  |

| Charge for year | 200,851 |  |

| Eliminated on disposal | (167,530 | ) |

| At 31 December 2025 | 693,767 |  |

| NET BOOK VALUE

| At 31 December 2025 | 474,287 |  |

| At 31 December 2024 | 535,608 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| At 1 January 2025 | 559,454 |  |

| Additions | 144,850 |  |

| Disposals | (45,500 | ) |

| At 31 December 2025 | 658,804 |  |

| DEPRECIATION

| At 1 January 2025 | 263,764 |  |

| Charge for year | 131,783 |  |

| Eliminated on disposal | (30,780 | ) |

| Transfer to ownership | (23,850 | ) |

| At 31 December 2025 | 340,917 |  |

| NET BOOK VALUE

| At 31 December 2025 | 317,887 |  |

| At 31 December 2024 | 295,690 |  |

ASPECTS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 04377415) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 January 2025 | 90,555 |  |

| Additions | 50,250 |  |

| Disposals | (100 | ) |

| At 31 December 2025 | 140,705 |  |

| NET BOOK VALUE

| At 31 December 2025 | 140,705 |  |

| At 31 December 2024 | 90,555 |  |

7. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 50,684 |  | - |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 94,218 |  | 120,556 |  |

| Between one and five years | 135,247 |  | 151,417 |  |

229,465 |  | 271,973 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 25,692 |  | 33,306 |  |

| Between one and five years | 68,750 |  | 94,442 |  |

94,442 |  | 127,748 |  |

ASPECTS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 04377415) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 229,465 |  | 271,973 |  |

| The hire purchase liabilities are secured on the assets concerned.

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| A Milne

| Balance outstanding at start of year | 114,789 |  | 140,887 |  |

| Amounts advanced | - |  | 114,789 |  |

| Amounts repaid | (114,789 | ) | (140,887 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 114,789 |  |