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REGISTERED NUMBER: 08686295 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Gardiff EPOS Limited

Gardiff EPOS Limited (Registered number: 08686295)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Gardiff EPOS Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | S B Egan

| C S Harris

| REGISTERED OFFICE: | Unit 10 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

| REGISTERED NUMBER: | 08686295 (England and Wales)

| ACCOUNTANTS: | Braceys Accountants Limited

| Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

Gardiff EPOS Limited (Registered number: 08686295)

Statement of Financial Position

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 119,154 |  | 150,511 |  |

CURRENT ASSETS

Stocks | 5 | 83,343 |  | 138,923 |  |

Debtors | 6 | 475,537 |  | 434,730 |  |

Cash and cash equivalents | 499,114 |  | 521,617 |  |

1,057,994 |  | 1,095,270 |  |

CREDITORS

Amounts falling due within one year | 7 | 221,236 |  | 289,851 |  |

NET CURRENT ASSETS | 836,758 |  | 805,419 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 955,912 |  | 955,930 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (30,000 | ) |

PROVISIONS FOR LIABILITIES | (24,102 | ) | (26,313 | ) |

NET ASSETS | 931,810 |  | 899,617 |  |

CAPITAL AND RESERVES

Called up share capital | 10,040 |  | 10,040 |  |

Retained earnings | 921,770 |  | 889,577 |  |

931,810 |  | 899,617 |  |

Gardiff EPOS Limited (Registered number: 08686295)

Statement of Financial Position - 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 Statement of Income and Retained Earnings 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:

S B Egan - Director

C S Harris - Director

Gardiff EPOS Limited (Registered number: 08686295)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Gardiff EPOS 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 entity. Amounts are rounded to nearest £1.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Improvements to property | - | 4% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| 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.

Gardiff EPOS Limited (Registered number: 08686295)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Trade debtors

| Trade debtors are amounts due from customers for merchandise sold or services performed in the

| ordinary course of business.

| Trade debtors are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade creditors

| Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised at the transaction price

| Going concern

| The financial statements have been prepared on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 23 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Motor |  | Computer |

| property |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | - |  | 52,969 |  | 129,505 |  | 821,135 |  | 1,003,609 |  |

| Additions | 13,763 |  | 572 |  | - |  | 24,113 |  | 38,448 |  |

| At 31 December 2025 | 13,763 |  | 53,541 |  | 129,505 |  | 845,248 |  | 1,042,057 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 37,876 |  | 61,409 |  | 753,813 |  | 853,098 |  |

| Charge for year | 425 |  | 6,737 |  | 26,829 |  | 35,814 |  | 69,805 |  |

| At 31 December 2025 | 425 |  | 44,613 |  | 88,238 |  | 789,627 |  | 922,903 |  |

| NET BOOK VALUE

| At 31 December 2025 | 13,338 |  | 8,928 |  | 41,267 |  | 55,621 |  | 119,154 |  |

| At 31 December 2024 | - |  | 15,093 |  | 68,096 |  | 67,322 |  | 150,511 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 83,343 |  | 138,923 |  |

Gardiff EPOS Limited (Registered number: 08686295)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 233,189 |  | 182,662 |  |

| Other debtors | 57,338 |  | 57,238 |  |

| Directors' current accounts | 169,570 |  | 178,479 |  |

| Prepayments | 15,440 |  | 16,351 |  |

475,537 |  | 434,730 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 9) | 30,000 |  | 40,000 |  |

| Trade creditors | 9,264 |  | 38,990 |  |

| Tax | 19,440 |  | 73,070 |  |

| Social security and other taxes | 24,329 |  | 21,304 |  |

| VAT | 66,961 |  | 64,545 |  |

| Other creditors | 7,298 |  | 10,125 |  |

| Pensions unpaid | 3,912 |  | 3,589 |  |

| Intercompany | 2,538 |  | 2,695 |  |

| Directors' current accounts | 3,102 |  | 2,622 |  |

| Accrued expenses | 54,392 |  | 32,911 |  |

221,236 |  | 289,851 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 9) | - |  | 30,000 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 30,000 |  | 40,000 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 30,000 |  |

| There is a fixed and floating charge held on the company in favour of National Westminster Bank PLC dated 11 February 2014.

| The loan amounts consists of a loan under the Coronavirus Business Interruption Loan Scheme (CIBLS) delivered by the British Business Bank, the loan has provided by National Westminster Bank PLC.

Gardiff EPOS Limited (Registered number: 08686295)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

10. | RELATED PARTY DISCLOSURES

| At the balance sheet date S Egan, a director of the company, was owed £3.102 (2024: £2,622). There are no terms for repayment or interest charged.

| At the balance sheet date C Harris, a director of the company, owed £169,570 (2024: £178,479). Interest is charged at 3.75% per annum.

| At the balance sheet date the company owed a net amount of £2,538 (2024: £2,695) to Gardiff Limited, a company connected by common control. The amounts are included within trade debtors and trade creditors. The amounts relate to trading under commercial terms and do not attract interest.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is S Egan by virtue of his shareholding.