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REGISTERED NUMBER: 15102991 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Quandela Uk Ltd

Quandela Uk Ltd (Registered number: 15102991)

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 |

Quandela Uk Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | N Somaschi

| SECRETARY: | Pramex International Ltd

| REGISTERED OFFICE: | C/o Pramex International

| 11 Old Jewry

| London

| EC2R 8DU

| REGISTERED NUMBER: | 15102991 (England and Wales)

| AUDITORS: | Zome Audit & Accountancy Ltd (Statutory Auditor)

| Chartered Accountants

| 5th Floor

| 111 Charterhouse Street

| London

| EC1M 6AW

Quandela Uk Ltd (Registered number: 15102991)

Balance Sheet

31 December 2025

31.12.25 | 31.12.24 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 5 | 16,521 |  | 4,218 |  |

Cash at bank | 3,851 |  | 11,701 |  |

20,372 |  | 15,919 |  |

CREDITORS

Amounts falling due within one year | 6 | 9,390 |  | 5,431 |  |

NET CURRENT ASSETS | 10,982 |  | 10,488 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,982 |  | 10,488 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 10,000 |  | 10,000 |  |

Retained earnings | 8 | 982 |  | 488 |  |

SHAREHOLDERS' FUNDS | 10,982 |  | 10,488 |  |

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 director and authorised for issue on 12 August 2026 and were signed by:

N Somaschi - Director

Quandela Uk Ltd (Registered number: 15102991)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Quandela Uk Ltd 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.

| Turnover

| Turnover represents the costs recharged by Quandela Uk Ltd to Quandela SAS.

Quandela Uk Ltd (Registered number: 15102991)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| 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.

| Basic financial assets

| Basic financial assets, which include debtors, loans from fellow group companies, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, accruals and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the period comprises current tax only. 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 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.

Quandela Uk Ltd (Registered number: 15102991)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The company is dependent upon the continued financial support of its parent company which has undertaken to financially support the company for the foreseeable future. The financial statements have therefore been prepared on a going concern basis.

| Cash at bank and in hand

| Cash and cash equivalents include cash in hand, balances held in bank accounts, and other short-term, highly liquid investments with original maturities of three months or less. Bank overdrafts are presented within borrowings under current liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | AUDITORS' REMUNERATION

Period |

29.8.23 |

Year Ended | to |

31.12.25 | 31.12.24 |

| £ | £

| Fees payable to the company's auditors for the audit of the company's financial statements | 3,000 |  | - |  |

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

31.12.25 | 31.12.24 |

| £ | £

| Amounts owed by group undertakings | 16,521 |  | 4,218 |  |

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

31.12.25 | 31.12.24 |

| £ | £

| Trade creditors | 2,675 |  | 1,776 |  |

| Tax | 165 |  | 163 |  |

| VAT | - |  | 92 |  |

| Accruals | 6,550 |  | 3,400 |  |

9,390 |  | 5,431 |  |

Quandela Uk Ltd (Registered number: 15102991)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 | 31.12.24 |

value: |  | £ | £

| 10,000 | Ordinary | 1 | 10,000 |  | 10,000 |  |

8. | RESERVES

Retained |

earnings |

| £

| At 1 January 2025 | 488 |  |

| Profit for the year | 494 |  |

| At 31 December 2025 | 982 |  |

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

| The Report of the Auditors was unqualified.

| Roy Davis (Senior Statutory Auditor)

| for and on behalf of Zome Audit & Accountancy Ltd (Statutory Auditor)

10. | RELATED PARTY DISCLOSURES

| 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.

11. | ULTIMATE CONTROLLING PARTY

| The company's immediate and ultimate controlling parent company is Quandela SAS, a

| company incorporated in France, whose registered address is 7,Rue Leonard de Vinci,

| 91300, Massi, France.

12. | COMPARATIVE FIGURES

| The prior year figures in the financial statements have been reclassified, where necessary, to ensure consistency with the presentation and disclosure of the current year figures.