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REGISTERED NUMBER: 03241533 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK

(UK) LTD.

| DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK |

| (UK) LTD. (REGISTERED NUMBER: 03241533) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK |

| (UK) LTD. |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr G De Temple

| Mr J L Waterhouse

| SECRETARY: | Ms C Wondrak

| REGISTERED OFFICE: | 6 Cotswold Business Village

| London Road

| MORETON-IN-MARSH

| Gloucestershire

| GL56 0JQ

| REGISTERED NUMBER: | 03241533 (England and Wales)

| ACCOUNTANTS: | Bronsens

| Chartered Certified Accountants

| Hillside

| Albion Street

| Chipping Norton

| Oxfordshire

| OX7 5BH

| DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK |

| (UK) LTD. (REGISTERED NUMBER: 03241533) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 777,547 |  | 804,498 |  |

Investments | 6 | 52,128 |  | 50,606 |  |

829,675 |  | 855,104 |  |

CURRENT ASSETS

Stocks | 5,666 |  | 6,449 |  |

Debtors | 7 | 417,106 |  | 308,941 |  |

Cash at bank and in hand | 359,197 |  | 466,367 |  |

781,969 |  | 781,757 |  |

CREDITORS

Amounts falling due within one year | 8 | 404,648 |  | 388,734 |  |

NET CURRENT ASSETS | 377,321 |  | 393,023 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,206,996 |  | 1,248,127 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (58,639 | ) | (106,030 | ) |

PROVISIONS FOR LIABILITIES | 10 | (23,790 | ) | (30,458 | ) |

NET ASSETS | 1,124,567 |  | 1,111,639 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 10 |  | 10 |  |

Share premium | 1,575 |  | 1,575 |  |

Retained earnings | 1,122,982 |  | 1,110,054 |  |

SHAREHOLDERS' FUNDS | 1,124,567 |  | 1,111,639 |  |

| DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK |

| (UK) LTD. (REGISTERED NUMBER: 03241533) |

BALANCE SHEET - continued

31 DECEMBER 2025

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 22 July 2026 and were signed on its behalf by:

Mr J L Waterhouse - Director

| DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK |

| (UK) LTD. (REGISTERED NUMBER: 03241533) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Dekomte De Temple Kompensator-Technik (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.

| 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Dekomte De Temple Kompensator-Technik (Uk) Ltd. as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| 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.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax.

| Tangible fixed assets

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

| Freehold property | - | not provided

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| The directors consider that freehold properties are maintained in such a state of repair that their residual value is at least equal to their net book value. As a result, the corresponding depreciation would not be material and therefore is not charged in the profit and loss account.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK |

| (UK) LTD. (REGISTERED NUMBER: 03241533) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Leasing

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 11 ).

| DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK |

| (UK) LTD. (REGISTERED NUMBER: 03241533) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 January 2025 | 681,127 |  | 26,585 |  | 72,798 |  |

| Additions | - |  | - |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 31 December 2025 | 681,127 |  | 26,585 |  | 72,798 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 22,243 |  | 54,668 |  |

| Charge for year | - |  | 1,981 |  | 7,831 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 December 2025 | - |  | 24,224 |  | 62,499 |  |

| NET BOOK VALUE

| At 31 December 2025 | 681,127 |  | 2,361 |  | 10,299 |  |

| At 31 December 2024 | 681,127 |  | 4,342 |  | 18,130 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 125,910 |  | 149,360 |  | 30,083 |  | 1,085,863 |  |

| Additions | - |  | 16,995 |  | 5,453 |  | 22,448 |  |

| Disposals | (11,611 | ) | (23,143 | ) | (5,846 | ) | (40,600 | ) |

| At 31 December 2025 | 114,299 |  | 143,212 |  | 29,690 |  | 1,067,711 |  |

| DEPRECIATION

| At 1 January 2025 | 119,383 |  | 56,478 |  | 28,593 |  | 281,365 |  |

| Charge for year | 413 |  | 24,109 |  | 1,923 |  | 36,257 |  |

| Eliminated on disposal | (11,611 | ) | (10,243 | ) | (5,604 | ) | (27,458 | ) |

| At 31 December 2025 | 108,185 |  | 70,344 |  | 24,912 |  | 290,164 |  |

| NET BOOK VALUE

| At 31 December 2025 | 6,114 |  | 72,868 |  | 4,778 |  | 777,547 |  |

| At 31 December 2024 | 6,527 |  | 92,882 |  | 1,490 |  | 804,498 |  |

| DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK |

| (UK) LTD. (REGISTERED NUMBER: 03241533) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | FIXED ASSET INVESTMENTS

| Share/investments

| in group

| underakings

£ |

| COST

| At 1 January 2025 | 50,606 |  |

| Additions | 1,522 |  |

| At 31 December 2025 | 52,128 |  |

| NET BOOK VALUE

| At 31 December 2025 | 52,128 |  |

| At 31 December 2024 | 50,606 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Dekomte de Temple Kompensator-Technik (S) Pte. Ltd

| Registered office: 32 Penjuru Road, Postal, 609136, Singapore

| Nature of business: Installation of fabricated products.

| %

| Class of shares: | holding |

| Ordinary $1 shares | 75.50 |

| INTECH Power Services Ltd

| Registered office: 6 Cotswold Business Village, London Road, Moreton-in-Marsh,Gloucestershire, GL56 0JQ

| Nature of business: Power station supply, service and maintenance.

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Intech Engineering Ltd

| Registered office: 6 Cotswold Business Village, London Road, Moreton-in-Marsh,Gloucestershire, GL56 0JQ

| Nature of business: Manufacture of fabricated products

| %

| Class of shares: | holding |

| Ordinary A | 100.00 |

| Ordinary B | 100.00 |

| Dekomte De Temple LLC

| Registered office:

| Nature of business: Expansion joint sales agency

| %

| Class of shares: | holding |

| Ordinary | 45.00 |

| Dekomte De Temple Kompensator Technik Italia S.R.L.

| Registered office: Boscotrecase (NA) - Via Promiscua 210, Naples, Italy

| Nature of business: Consulting and sales representative

| %

| Class of shares: | holding |

| Ordinary | 70.00 |

| DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK |

| (UK) LTD. (REGISTERED NUMBER: 03241533) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 150,504 |  | 67,775 |  |

| Amounts owed by group undertakings | 258,395 |  | 232,537 |  |

| Other debtors | - |  | 5,000 |  |

| Tax | 547 |  | - |  |

| Prepayments | 7,660 |  | 3,629 |  |

417,106 |  | 308,941 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 62,225 |  | 18,512 |  |

| Trade creditors | 56,789 |  | 27,867 |  |

| Amounts owed to group undertakings | 233,256 |  | 266,372 |  |

| Social security and other taxes | 19 |  | - |  |

| VAT | 17,953 |  | 53,307 |  |

| Accrued expenses | 34,406 |  | 22,676 |  |

404,648 |  | 388,734 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 624 |  | 46,621 |  |

| Other creditors | 58,015 |  | 59,409 |  |

58,639 |  | 106,030 |  |

10. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 23,790 |  | 30,458 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 30,458 |  |

| Provided during year | (6,668 | ) |

| Balance at 31 December 2025 | 23,790 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 100 | Ordinary | 10p | 10 |  | 10 |  |

| DEKOMTE DE TEMPLE KOMPENSATOR-TECHNIK |

| (UK) LTD. (REGISTERED NUMBER: 03241533) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr J L Waterhouse.