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REGISTERED NUMBER: 12485027 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 28 February 2026 |

| for |

| User Centric Design Ltd |

| User Centric Design Ltd (Registered number: 12485027) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| User Centric Design Ltd |

Company Information

for the Year Ended 28 February 2026

| DIRECTORS: | B W R Leonard

| S J Tyler

| REGISTERED OFFICE: | 40 Cedar Way

| Basingstoke

| Hampshire

| RG23 8NG

| REGISTERED NUMBER: | 12485027 (England and Wales)

| ACCOUNTANTS: | Clive Owen LLP

| Chartered Accountants

| Kepier House

| Belmont Business Park

| Durham

| DH1 1TW

| User Centric Design Ltd (Registered number: 12485027) |

Balance Sheet

28 February 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 62,514 |  | 84,904 |  |

CURRENT ASSETS

Debtors | 5 | 311,644 |  | 309,216 |  |

Cash at bank | 665,356 |  | 447,732 |  |

977,000 |  | 756,948 |  |

CREDITORS

Amounts falling due within one year | 6 | (359,174 | ) | (270,149 | ) |

NET CURRENT ASSETS | 617,826 |  | 486,799 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 680,340 |  | 571,703 |  |

PROVISIONS FOR LIABILITIES | 7 | (13,991 | ) | - |  |

NET ASSETS | 666,349 |  | 571,703 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 8,000 |  | 8,000 |  |

Share options | 263 |  | - |  |

Retained earnings | 658,086 |  | 563,703 |  |

SHAREHOLDERS' FUNDS | 666,349 |  | 571,703 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

| User Centric Design Ltd (Registered number: 12485027) |

Balance Sheet - continued

28 February 2026

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by:

B W R Leonard - Director

| User Centric Design Ltd (Registered number: 12485027) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| User Centric Design 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.

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.

| There were no material departures from the standard.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

| Turnover

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

| Income recognition

| Revenue from the provision of services is recognised in the accounting period in which the services are performed.

| Tangible fixed assets

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

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 25% on reducing balance

| Tangible fixed assets are measured at cost less any depreciation and impairment.

| Financial instruments

| Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| User Centric Design Ltd (Registered number: 12485027) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Leasing commitments

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

| Share based payments

| User Centric Design Ltd issues equity-settled share options to certain employees within the company. Equity-settled share-based payment transactions are measured at fair value (excluding the effect of non market-based vesting conditions) at the date of the grant.

| The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-line basis over the vesting year, based on User Centric Design Ltd estimate of shares that will eventually vest, and adjusted for the effect of non market-based vesting conditions.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2025 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025

| and 28 February 2026 | 9,029 |  | 114,370 |  | 123,399 |  |

| DEPRECIATION

| At 1 March 2025 | 4,907 |  | 33,588 |  | 38,495 |  |

| Charge for year | 2,194 |  | 20,196 |  | 22,390 |  |

| At 28 February 2026 | 7,101 |  | 53,784 |  | 60,885 |  |

| NET BOOK VALUE

| At 28 February 2026 | 1,928 |  | 60,586 |  | 62,514 |  |

| At 28 February 2025 | 4,122 |  | 80,782 |  | 84,904 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 302,992 |  | 301,249 |  |

| Other debtors | 7,967 |  | 7,967 |  |

| Prepayments and accrued income | 685 |  | - |  |

311,644 |  | 309,216 |  |

| User Centric Design Ltd (Registered number: 12485027) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

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

2026 | 2025 |

£ | £ |

| Trade creditors | 104,623 |  | 65,248 |  |

| Taxation and social security | 236,642 |  | 197,446 |  |

| Other creditors | 13,618 |  | 7,414 |  |

| Directors' current accounts | 41 |  | 41 |  |

| Accruals and deferred income | 4,250 |  | - |  |

359,174 |  | 270,149 |  |

7. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 13,991 |  | - |  |

| Deferred |

| tax |

£ |

| Underprovision in prior year | 16,132 |  |

| Accelerated capital allowances | (2,141 | ) |

| Balance at 28 February 2026 | 13,991 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 4,000 | Ordinary A | £1 | 4,000 |  | 4,000 |  |

| 2,250 | Ordinary B | £1 | 2,250 |  | 2,250 |  |

| 1,750 | Ordinary C | £1 | 1,750 |  | 1,750 |  |

8,000 |  | 8,000 |  |

9. | RELATED PARTY DISCLOSURES

| There were no related party transactions other than those concluded under normal market conditions, except for those shown below:

|  | 2026 |  |  | 2025 |

|  | £ |  |  | £ |

| Amounts due to directors |  | 41 |  |  | 41 |

| No interest has been charged.

| User Centric Design Ltd (Registered number: 12485027) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

10. | SHARE-BASED PAYMENT TRANSACTIONS

| In June 2025, the company established an EMI scheme under which share options have been granted to certain key individuals. The scheme has a maximum vesting period of 15 years and is exercisable at the next eligible event.

| In addition, employees must have remained in employment. Share options are to be settled through equity. There is no cash-based alternative.

| The fair value recognised in the accounts for the year ended 28 February 2026 was a charge of £263.