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REGISTERED NUMBER: 10143672 (England and Wales)

Financial Statements For The Year Ended 31st October 2025

for

EPSA UK PROJECTS LIMITED

EPSA UK PROJECTS LIMITED (Registered number: 10143672)

Contents of the Financial Statements

For The Year Ended 31st October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

EPSA UK PROJECTS LIMITED

Company Information

For The Year Ended 31st October 2025

| DIRECTORS: | Ms. M M Llorens Torne

| Ms. A M Llorens Torne

| REGISTERED OFFICE: | 1st Floor, 5 Century Court

| Tolpits Lane

| Watford

| Hertfordshire

| WD18 9PX

| REGISTERED NUMBER: | 10143672 (England and Wales)

| AUDITORS: | Dua & Co Limited

| Chartered Accountants & Registered Auditors

| 1st Floor

| 5 Century Court

| Tolpits Lane

| Watford

| Hertfordshire

| WD18 9PX

EPSA UK PROJECTS LIMITED (Registered number: 10143672)

Balance Sheet

31st October 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Cash at bank | 31,594 |  | 32,077 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 31,594 |  | 32,077 |  |

CAPITAL AND RESERVES

Called up share capital | 4 | 380,000 |  | 380,000 |  |

Retained earnings | (348,406 | ) | (347,923 | ) |

SHAREHOLDERS' FUNDS | 31,594 |  | 32,077 |  |

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 14th May 2026 and were signed on its behalf by:

Ms. M M Llorens Torne - Director

EPSA UK PROJECTS LIMITED (Registered number: 10143672)

Notes to the Financial Statements

For The Year Ended 31st October 2025

1. | STATUTORY INFORMATION

| EPSA UK PROJECTS 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.

| Significant judgements and estimates

| No significant judgements or estimates have had to be made by the directors in preparing these financial statements.

| 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.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Going concern

| The company continue to adopt the going concern basis of accounting in preparing the financial statements on the basis that the parent undertaking will continue to provide financial support to the company if required and to provide sufficient funds to meet its liabilities as they fall due.

3. | EMPLOYEES AND DIRECTORS

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

4. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 380,000 | Ordinary | 1 | 380,000 |  | 380,000 |  |

EPSA UK PROJECTS LIMITED (Registered number: 10143672)

Notes to the Financial Statements - continued

For The Year Ended 31st October 2025

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

| The Report of the Auditors was unqualified.

| Mr Rakesh Kumar Dua (Senior Statutory Auditor)

| for and on behalf of Dua & Co Limited

6. | IMMEDIATE PARENT AND ULTIMATE CONTROLLING PARTY

| The immediate parent company is EPSA Internacional, S.A, a company incorporated in Spain. The company's registered office is in Spain at Calle Almagro 11, Madrid, 28010. The company's business address is in Spain at Calle Pelaya, 12, 28110 Algete, Spain 28110.

| The ultimate parent undertaking is Llotor S.L, a company incorporated in Spain. The company's registered office is in Spain at Calle Almagro 11, Madrid, 28010. The company's business address is in Spain at Calle Pelaya, 12, 28110 Algete, Spain 28110.