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REGISTERED NUMBER: 08991599 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

E.S.A. ENGINEERING UK LIMITED

E.S.A. ENGINEERING UK LIMITED (REGISTERED NUMBER: 08991599)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

E.S.A. ENGINEERING UK LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mrs Elenia Gori

| Mario M Motta

| REGISTERED OFFICE: | 38 Craven Street

| London

| WC2N 5NG

| REGISTERED NUMBER: | 08991599 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Francesco Andreozzi

| AUDITORS: | Belluzzo Audit Limited

| Chartered Accountants and Statutory Auditors

| 38 Craven Street

| London

| WC2N 5NG

E.S.A. ENGINEERING UK LIMITED (REGISTERED NUMBER: 08991599)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 13,397 |  | 5,637 |  |

CURRENT ASSETS

Debtors | 5 | 328,026 |  | 400,959 |  |

Cash at bank | 441,059 |  | 210,270 |  |

769,085 |  | 611,229 |  |

CREDITORS

Amounts falling due within one year | 6 | (591,946 | ) | (435,079 | ) |

NET CURRENT ASSETS | 177,139 |  | 176,150 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 190,536 |  | 181,787 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (4,950 | ) |

PROVISIONS FOR LIABILITIES | (3,349 | ) | (1,933 | ) |

NET ASSETS | 187,187 |  | 174,904 |  |

CAPITAL AND RESERVES

Called up share capital | 900 |  | 1,000 |  |

Capital redemption reserve | 100 |  | - |  |

Retained earnings | 186,187 |  | 173,904 |  |

187,187 |  | 174,904 |  |

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:

Mrs Elenia Gori - Director

E.S.A. ENGINEERING UK LIMITED (REGISTERED NUMBER: 08991599)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| E.S.A. Engineering 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.

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention.

| The company has therefore taken advantage of exemptions from the following disclosure requirements:

| · Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

| · Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

| · Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

| · Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

| The financial statements of the company are consolidated in the financial statements of E.S.A Engineering Srl and copies are available at its registered office Via Mercalli 10/6, Sesto Fiorentino, Florence 50019 Italy.

| 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.

| Going concern

| At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

| Rendering of services

| Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

E.S.A. ENGINEERING UK LIMITED (REGISTERED NUMBER: 08991599)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

| Fixtures & Fittings 20% - Straight Line Basis

| Computer Equipment 20% - Straight Line Basis

| 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.

| 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 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.

E.S.A. ENGINEERING UK LIMITED (REGISTERED NUMBER: 08991599)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets

| The company's financial assets comprise basic financial instruments, being trade and other receivables, amounts owed by group undertakings, cash and bank balances.

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of no more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Trade, other receivable and amounts owed by group undertakings are measured at transaction price less any impairment. Any impairment loss is recognised in the Profit and Loss.

| Financial assets are derecognised when contractual rights to the cash flows from the financial asset expires or are settled, or when substantially all the risks and rewards of ownership have been transferred.

| Financial liabilities

| The company's financial liabilities comprise of basic financial liabilities, including trade and other payables. These are initially recognised at transaction price.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled, or expires.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 23,833 |  |

| Additions | 7,932 |  |

| At 31 December 2025 | 31,765 |  |

| DEPRECIATION

| At 1 January 2025 | 18,196 |  |

| Charge for year | 172 |  |

| At 31 December 2025 | 18,368 |  |

| NET BOOK VALUE

| At 31 December 2025 | 13,397 |  |

| At 31 December 2024 | 5,637 |  |

E.S.A. ENGINEERING UK LIMITED (REGISTERED NUMBER: 08991599)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 134,310 |  | 296,321 |  |

| Amounts owed by group undertakings | - |  | 40,816 |  |

| Other debtors | 193,716 |  | 63,822 |  |

328,026 |  | 400,959 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 8,306 |  | 10,480 |  |

| Trade creditors | 6,510 |  | 13,981 |  |

| Amounts owed to group undertakings | 151,126 |  | 133,987 |  |

| Taxation and social security | 172,669 |  | 103,579 |  |

| Other creditors | 253,335 |  | 173,052 |  |

591,946 |  | 435,079 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 4,950 |  |

8. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 21,609 |  | - |  |

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

| The Report of the Auditors was unqualified.

| Francesco Andreozzi (Senior Statutory Auditor)

| for and on behalf of Belluzzo Audit Limited

10. | ULTIMATE CONTROLLING PARTY

| E.S.A Engineering S.r.l (incorporated in Italy) is the immediate and ultimate parent company of E.S.A Engineering UK Limited by virtue of its 100% shareholding.

| E.S.A Engineering S.r.l produces consolidated financial statements and copies are available at their registered address in Italy, Via Mercalli 10/6, Sesto Fiorentino, Florence 50019.