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REGISTERED NUMBER: 13794679 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

IMS Robotics UK Limited

| IMS Robotics UK Limited (Registered number: 13794679) |

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 |

| IMS Robotics UK Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | M I Douglas

| S O Tucker

| REGISTERED OFFICE: | 8 Overland Park

| Gelderd Road

| Leeds

| West Yorkshire

| LS27 7FE

| REGISTERED NUMBER: | 13794679 (England and Wales)

| AUDITORS: | KJA Kilner Johnson Ltd (Statutory Auditors)

| Woodland House

| Woodland Park

| Bradford Road

| Cleckheaton

| BD19 6BW

| IMS Robotics UK Limited (Registered number: 13794679) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Owned

| Tangible assets | 4 | 2,004,603 |  | 1,308,312 |  |

Right-of-use

| Tangible assets | 4, 9 | 883,562 |  | 36,775 |  |

Investments | 5 | 701 |  | 1 |  |

2,888,866 |  | 1,345,088 |  |

CURRENT ASSETS

Stocks | 586,355 |  | 234,673 |  |

Debtors | 6 | 1,603,923 |  | 635,907 |  |

Cash at bank and in hand | 647,845 |  | 726,450 |  |

2,838,123 |  | 1,597,030 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,727,167 |  | 1,123,687 |  |

NET CURRENT ASSETS | 1,110,956 |  | 473,343 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,999,822 |  | 1,818,431 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (781,894 | ) | (27,168 | ) |

PROVISIONS FOR LIABILITIES | 10 | (532,766 | ) | (331,793 | ) |

NET ASSETS | 2,685,162 |  | 1,459,470 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 101 |  |

Retained earnings | 2,685,062 |  | 1,459,369 |  |

2,685,162 |  | 1,459,470 |  |

| IMS Robotics UK Limited (Registered number: 13794679) |

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 21 July 2026 and were signed on its behalf by:

M I Douglas - Director

S O Tucker - Director

| IMS Robotics UK Limited (Registered number: 13794679) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| IMS Robotics 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

| 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.

| Land and buildings - Over the term of the lease

| Plant and machinery etc - 25% on cost and 20% on cost

| Stocks

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

| 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.

| IMS Robotics UK Limited (Registered number: 13794679) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Leases

| Leases are recognised as finance leases. The lease liability is initially recognised at the present value of the lease payments which have not yet been made and subsequently measured under the amortised cost method. The initial cost of the right-of-use asset comprises the amount of the initial measurement of the lease liability, lease payments made prior to the lease commencement date, initial direct costs and the estimated costs of removing or dismantling the underlying asset per the conditions of the contract.

| Where ownership of the right-of-use asset transfers to the lessee at the end of the lease term, the right-of-use asset is depreciated over the asset’s remaining useful life. If ownership of the right-of-use asset does not transfer to the lessee at the end of the lease term, depreciation is charged over the shorter of the useful life of the right-of-use asset and the lease term.

| 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 11 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Short |  | to |  | Plant and

| leasehold |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 January 2025 | - |  | 7,525 |  | 1,709,658 |  |

| Additions | 613,968 |  | - |  | 1,246,230 |  |

| Disposals | - |  | - |  | (37,249 | ) |

| At 31 December 2025 | 613,968 |  | 7,525 |  | 2,918,639 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 4,353 |  | 489,554 |  |

| Charge for year | 61,397 |  | 1,610 |  | 436,106 |  |

| Eliminated on disposal | - |  | - |  | (19,262 | ) |

| At 31 December 2025 | 61,397 |  | 5,963 |  | 906,398 |  |

| NET BOOK VALUE

| At 31 December 2025 | 552,571 |  | 1,562 |  | 2,012,241 |  |

| At 31 December 2024 | - |  | 3,172 |  | 1,220,104 |  |

| IMS Robotics UK Limited (Registered number: 13794679) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 18,430 |  | 179,270 |  | 1,914,883 |  |

| Additions | 168,165 |  | 133,688 |  | 2,162,051 |  |

| Disposals | - |  | - |  | (37,249 | ) |

| At 31 December 2025 | 186,595 |  | 312,958 |  | 4,039,685 |  |

| DEPRECIATION

| At 1 January 2025 | 9,742 |  | 66,147 |  | 569,796 |  |

| Charge for year | 37,608 |  | 64,265 |  | 600,986 |  |

| Eliminated on disposal | - |  | - |  | (19,262 | ) |

| At 31 December 2025 | 47,350 |  | 130,412 |  | 1,151,520 |  |

| NET BOOK VALUE

| At 31 December 2025 | 139,245 |  | 182,546 |  | 2,888,165 |  |

| At 31 December 2024 | 8,688 |  | 113,123 |  | 1,345,087 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025 | 1 |  |

| Additions | 700 |  |

| At 31 December 2025 | 701 |  |

| NET BOOK VALUE

| At 31 December 2025 | 701 |  |

| At 31 December 2024 | 1 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,466,096 |  | 579,262 |  |

| Amounts owed by group undertakings | 63,212 |  | - |  |

| Other debtors | 74,615 |  | 56,645 |  |

1,603,923 |  | 635,907 |  |

| IMS Robotics UK Limited (Registered number: 13794679) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Leases (see note 9) | 139,399 |  | 7,697 |  |

| Trade creditors | 180,526 |  | 341,371 |  |

| Amounts owed to group undertakings | 845,064 |  | 156,121 |  |

| Taxation and social security | 473,764 |  | 453,092 |  |

| Other creditors | 88,414 |  | 165,406 |  |

1,727,167 |  | 1,123,687 |  |

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

2025 | 2024 |

£ | £ |

| Leases (see note 9) | 781,894 |  | 27,168 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Finance leases | 320,941 |  | - |  |

9. | LEASING

| Right-of-use assets

| Lease Liabilities |  | 2025£ |  |

| Within 1 year |  | 164,957 |  |

| Between 1 and 2 years |  | 164,957 |  |

| Between 2 and 5 years |  | 427,705 |  |

| More than 5 years |  | 382,861 |  |

| Total undiscounted lease liabilities |  | 1,140,479 |  |

| Less: future finance costs |  | (326,055 | ) |

| Total lease liabilities |  | 814,423 |  |

| The company early adopted the Periodic Review 2024 amendments to FRS 102 relating to lease accounting with effect from 1 January 2025. The amendments were adopted using the modified retrospective approach and comparative information has not been restated.

| On transition, lease liabilities of £859,825 were recognised, measured at the present value of remaining lease payments discounted at the company’s incremental borrowing rate.. Right-of-use assets of £859,825 were recognised at transition.

| The company applied the practical expedient to measure right-of-use assets at an amount equal to the related lease liabilities adjusted for accrued and prepaid lease payments.

| IMS Robotics UK Limited (Registered number: 13794679) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | LEASING - continued

| Lease liabilities

| Minimum lease payments fall due as follows:

2025 | 2024 |

£ | £ |

| Gross obligations repayable:

| Within one year | 222,448 |  | 10,970 |  |

| Between one and five years | 652,036 |  | 27,428 |  |

| In more than five years | 382,861 |  | - |  |

1,257,345 |  | 38,398 |  |

| Finance charges repayable:

| Within one year | 83,049 |  | 3,273 |  |

| Between one and five years | 191,083 |  | 260 |  |

| In more than five years | 61,920 |  | - |  |

336,052 |  | 3,533 |  |

| Net obligations repayable:

| Within one year | 139,399 |  | 7,697 |  |

| Between one and five years | 460,953 |  | 27,168 |  |

| In more than five years | 320,941 |  | - |  |

921,293 |  | 34,865 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 532,766 |  | 331,793 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 331,793 |  |

| Provided during year | 200,973 |  |

| Balance at 31 December 2025 | 532,766 |  |

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

| The Report of the Auditors was unqualified.

| Raza Effendi MBA FCA (Senior Statutory Auditor)

| for and on behalf of KJA Kilner Johnson Ltd (Statutory Auditors)

| IMS Robotics UK Limited (Registered number: 13794679) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

12. | RELATED PARTY DISCLOSURES

| The company has not taken advantage of the exemption permitted by Section 33 of FRS 102 in respect of related party disclosures.

| Transactions and balances with fellow subsidiaries

| During the year, sales to fellow subsidiaries amounted to £68,494 and purchases amounted to £536,149. At the reporting date, the balance due from fellow subsidiaries amounted to £63,211, while the amount due to fellow subsidiaries amounted to £9,775. The balances are unsecured, interest free, and settled on normal commercial terms.

| Transactions and balances with the parent company

| During the year, the company made purchases from its parent undertaking totalling £4,210,336. At the reporting date, the balance due to the parent undertaking is £835,888. The balance is unsecured, interest free and settled on normal commercial terms.

13. | ULTIMATE CONTROLLING PARTY

| The controlling party is IMS Verwaltungs GmbH.

| The parent undertaking for which group accounts are drawn up is IMS Verwaltungs GmbH of Am Bauhof 6, 01458 Ottendorf-Okrilla, Germany.