These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

ACG Europe Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Piries Place, Horsham, West Sussex, RH12 1EH.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover is recognised at the fair value of the consideration received or receivable for services recharged in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the recharge of services is recognised in the period in which the services were provided, once the costs incurred can be estimated reliably, in accordance with the transfer pricing agreements in place.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

The tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss. Gains and losses arising on translation to presentational currency are included within other comprehensive income.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of persons (including directors) employed by the company during the year was:

Other debtors due within one year include a bank guarantee of £10,427 (2025: £10,034) as requested by the Belgian VAT authorities.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company is controlled by its parent company, ACG Associated Capsules Private Limited, a company incorporated in India. The consolidated accounts in which ACG Global Services Limited are included are available to the public and may be obtained from: 131, Kandivali Industrial Estate, Kandivali West, Mumbai 400 067, India.

The ultimate controlling parties are considered to be the Ajit Singh Family Trust and the Jasjit Singh Family Trust.

During the year the company entered into the following transactions with related parties:

ACG Europe d.o.o. - Related party under common control:-

During the year under review, the company supplied services to ACG Europe d.o.o for £168,805 (2025: £253,671). During the 2021 financial year, the company loaned €3,000,000 to ACG Europe d.o.o at an interest rate of 2.55% payable per half year. During the year interest of £66,201 (2025: £64,322) was charged. As at the balance sheet date, the balance on the loan was £2,604,090 (2025: £2,511,838) and at that date, the company was owed a total of £2,621,567 (2025: £2,524,357) by ACG Europe d.o.o.

ACG PAM Pharma Technologies - Related party under common control:-

During the year under review, the company supplied services to ACG PAM for £404,293 (2025: £364,780). As at the balance sheet date, the company was owed £27,934 (2025: £79,026) by ACG PAM.

Vantage Nutrition LLP - Related party under common control:-

During the year under review, the company supplied services to Vantage Nutrition for £173,252 (2025: £106,006). As at the balance sheet date, the company was owed £87,681 (2025: £10,958) by Vantage Nutrition LLP.

Vantage Nutrition LLC - Related party under common control:-

During the year under review, the company supplied services to Vantage Nutrition for £6,413 (2025: £nil). As at the balance sheet date, the company was owed £4,391 (2025: £nil) by Vantage Nutrition LLC.

ACG Global Services Limited - Related party under common control:-

During the previous year, the company paid incorporation costs on behalf of ACG Global Services Limited, amounting to £2,160 (including VAT). At the balance sheet date, the company was owed £nil (2025: £2,160) by ACG Global Services Limited.

A prior period adjustment has taken place to reclassify several costs from administrative expenses to cost of sales to better reflect their relationship to the company's activities.