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REGISTERED NUMBER: 04597069 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Efaflex UK Limited |

| Efaflex UK Limited (Registered number: 04597069) |

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 |

| Efaflex UK Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | D Turrell

| M Merthan

| REGISTERED OFFICE: | Rowan House

| Hortonwood 33

| Telford

| Shropshire

| TF1 7EX

| REGISTERED NUMBER: | 04597069 (England and Wales)

| AUDITORS: | Locke Williams Associates LLP

| Chartered Accountants

| Registered Auditors

| Studio 2

| 50-54 St Pauls Square

| Birmingham

| West Midlands

| B3 1QS

| Efaflex UK Limited (Registered number: 04597069) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 433,101 |  | 374,443 |  |

CURRENT ASSETS

Stocks | 267,483 |  | 239,333 |  |

Debtors | 5 | 832,385 |  | 641,707 |  |

Cash at bank and in hand | 339,540 |  | 604,387 |  |

1,439,408 |  | 1,485,427 |  |

CREDITORS

Amounts falling due within one year | 6 | 910,270 |  | 589,235 |  |

NET CURRENT ASSETS | 529,138 |  | 896,192 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 962,239 |  | 1,270,635 |  |

PROVISIONS FOR LIABILITIES | - |  | 84,377 |  |

NET ASSETS | 962,239 |  | 1,186,258 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,100,000 |  | 1,100,000 |  |

Retained earnings | (137,761 | ) | 86,258 |  |

SHAREHOLDERS' FUNDS | 962,239 |  | 1,186,258 |  |

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 27 March 2026 and were signed on its behalf by:

D Turrell - Director

| Efaflex UK Limited (Registered number: 04597069) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Efaflex 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.

| Turnover

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

| Sale of goods

| Turnover from the supply of replacement parts and spares and for doors supplied without installation, is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on despatch of the goods.

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from testing, servicing and repair work is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to work performed.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Door sales and installations - Construction contracts

| The supply of doors and supplied with installation are classified as construction contracts. When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to actual costs incurred compared to estimated total costs.

| Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

| When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

| Progress payments and advances received from customers are recognised as a liability in the balance sheet.

| Efaflex UK Limited (Registered number: 04597069) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Depreciation is provided on a straight-line basis at varying annual rates in order to write off each asset over its estimated useful life.

| An indication of useful life, by asset category is:

| Improvements to property |  | - |  | between five and seven years, average of 5 years |  |

| Plant and machinery |  | - |  | between two and seven years, average of two years |  |

| Fixtures and fittings |  | - |  | between two and seven years, average of four years |  |

| Motor vehicles |  | - |  | between two and six years, average of three years |  |

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| 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 3 months.

| Creditors

| Creditors and provisions are recognised where the Company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

| 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.

| Efaflex UK Limited (Registered number: 04597069) |

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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 27 (2024 - 18 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 28,600 |  | 122,723 |  | 90,883 |  | 617,240 |  | 859,446 |  |

| Additions | 53,902 |  | 22,587 |  | 52,747 |  | 117,954 |  | 247,190 |  |

| Disposals | (28,600 | ) | (1,726 | ) | (14,354 | ) | (118,291 | ) | (162,971 | ) |

| At 31 December 2025 | 53,902 |  | 143,584 |  | 129,276 |  | 616,903 |  | 943,665 |  |

| DEPRECIATION

| At 1 January 2025 | 28,600 |  | 96,172 |  | 67,214 |  | 293,017 |  | 485,003 |  |

| Charge for year | 606 |  | 22,413 |  | 15,719 |  | 132,859 |  | 171,597 |  |

| Eliminated on disposal | (28,600 | ) | (1,726 | ) | (13,169 | ) | (102,541 | ) | (146,036 | ) |

| At 31 December 2025 | 606 |  | 116,859 |  | 69,764 |  | 323,335 |  | 510,564 |  |

| NET BOOK VALUE

| At 31 December 2025 | 53,296 |  | 26,725 |  | 59,512 |  | 293,568 |  | 433,101 |  |

| At 31 December 2024 | - |  | 26,551 |  | 23,669 |  | 324,223 |  | 374,443 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 723,701 |  | 555,583 |  |

| Other debtors | 108,684 |  | 86,124 |  |

832,385 |  | 641,707 |  |

| Efaflex UK Limited (Registered number: 04597069) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Payments on account | 130,123 |  | 129,443 |  |

| Trade creditors | 183,422 |  | 156,434 |  |

| Amounts owed to group undertakings | 407,187 |  | 110,868 |  |

| Taxation and social security | 108,913 |  | 81,577 |  |

| Other creditors | 80,625 |  | 110,913 |  |

910,270 |  | 589,235 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,100,000 | Ordinary | £1 | 1,100,000 |  | 1,100,000 |  |

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

| The Report of the Auditors was unqualified.

| David Williams (Senior Statutory Auditor)

| for and on behalf of Locke Williams Associates LLP

9. | OTHER FINANCIAL COMMITMENTS

| Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £302,762 (2024 69,989). Commitments relate to operating lease agreements for premises and company vehicles.

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.

| There is no individual controlling party, the ultimate parent company EFAFLEX Tor- und Sicherheitssysteme GmbH & Co. KG, which is registered at 14 Fliederstrasse, Bruckberg, Germany, 84079, is owned jointly by family members with no one having overall control.