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REGISTERED NUMBER: 05144311 (England and Wales)

Pharma Biotech System Components Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

| Pharma Biotech System Components Limited (Registered number: 05144311) |

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| Pharma Biotech System Components Limited |

Company Information

for the year ended 31 March 2026

| DIRECTORS: | J M Davis

| N Roper

| SECRETARY: | F C Davis

| REGISTERED OFFICE: | Unit 3 Moor Park 25

| 54 Leeds Road

| Mirfield

| West Yorkshire

| WF14 0DE

| REGISTERED NUMBER: | 05144311 (England and Wales)

| ACCOUNTANTS: | Walkers Accountants Limited

| Aireside House

| Aireside Business Centre

| Royd Ings Avenue

| Keighley

| West Yorkshire

| BD21 4BZ

| Pharma Biotech System Components Limited (Registered number: 05144311) |

Balance Sheet

31 March 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 359,005 |  | 351,211 |  |

CURRENT ASSETS

Stocks | 1,163,276 |  | 1,282,945 |  |

Debtors | 5 | 1,918,654 |  | 1,071,432 |  |

Cash at bank and in hand | 944,492 |  | 1,105,286 |  |

4,026,422 |  | 3,459,663 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,778,453 | ) | (1,525,706 | ) |

NET CURRENT ASSETS | 2,247,969 |  | 1,933,957 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,606,974 |  | 2,285,168 |  |

PROVISIONS FOR LIABILITIES | (53,062 | ) | (47,292 | ) |

NET ASSETS | 2,553,912 |  | 2,237,876 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 2,553,911 |  | 2,237,875 |  |

SHAREHOLDERS' FUNDS | 2,553,912 |  | 2,237,876 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

| Pharma Biotech System Components Limited (Registered number: 05144311) |

Balance Sheet - continued

31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

J M Davis - Director

| Pharma Biotech System Components Limited (Registered number: 05144311) |

Notes to the Financial Statements

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| Pharma Biotech System Components 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 10% on cost

| Office Equipment | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 33% on cost

| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

| At the balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

| Stocks

| Stocks are stated at lower of cost and estimated selling price less costs to completed and sell (net realisable value). Costs, which comprises direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first in first out basis. Overheads are charged to the profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write down or loss occurs. The amount of any reversal of any write down of stocks is recognised as a reduction in the amount of stocks recognised as an expenses in the period in which the reversal occurs.

| 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.

| Pharma Biotech System Components Limited (Registered number: 05144311) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Research and development

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

| Foreign currencies

| Transaction in currencies, other than the functional currency of the company, are recorded at the rate of exchange on the date teh transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of teh reporting period. All differences are taken to the profit and loss account. Non monetary items that are measured at historic cost in a foreign currency are not retranslated.

| Leasing and hire purchase contracts

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.

| 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.

| Revenue recognition

| The company enters into contracts to provide its services. At the year end all contracts that have not been finalised are reviewed and an estimate of the recoverability of these contracts is determined, based on the expected contract value and work completed to date.

| Goodwill

| The company held no Goodwill during the current financial year or the comparative year. All Goodwill previously recognised by the company were fully amortised and written off in periods prior or the comparative year, and no carrying amounts remain.

| As a result, no note to the accounts has been presented as there were no additions, disposals, amortisation charges, or carrying values in either the current or prior period.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 53 (2025 - 49 ) .

| Pharma Biotech System Components Limited (Registered number: 05144311) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 749,620 |  |

| Additions | 91,878 |  |

| Disposals | (18,106 | ) |

| At 31 March 2026 | 823,392 |  |

| DEPRECIATION

| At 1 April 2025 | 398,409 |  |

| Charge for year | 83,272 |  |

| Eliminated on disposal | (17,294 | ) |

| At 31 March 2026 | 464,387 |  |

| NET BOOK VALUE

| At 31 March 2026 | 359,005 |  |

| At 31 March 2025 | 351,211 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 55,483 |  |

| Transfer to ownership | (55,483 | ) |

| At 31 March 2026 | - |  |

| DEPRECIATION

| At 1 April 2025 | 27,742 |  |

| Transfer to ownership | (27,742 | ) |

| At 31 March 2026 | - |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | 27,741 |  |

| Pharma Biotech System Components Limited (Registered number: 05144311) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 1,779,990 |  | 971,597 |  |

| Other debtors | 138,664 |  | 99,835 |  |

1,918,654 |  | 1,071,432 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts (see note 7) | - |  | 5,394 |  |

| Trade creditors | 581,918 |  | 688,328 |  |

| Taxation and social security | 379,542 |  | 422,655 |  |

| Other creditors | 816,993 |  | 409,329 |  |

1,778,453 |  | 1,525,706 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.3.26 |  | 31.3.25 |

£ | £ |

| Net obligations repayable:

| Within one year | - |  | 5,394 |  |

| Non-cancellable |

| operating leases |

| 31.3.26 |  | 31.3.25

£ | £ |

| Within one year | 162,376 |  | 170,238 |  |

| Between one and five years | 611,871 |  | 622,348 |  |

| In more than five years | 1,035,452 |  | 1,187,352 |  |

1,809,699 |  | 1,979,938 |  |

8. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. During the year £118,761 (2025: £43,253) has been charged to the profit and loss account in respect of pension contributions. At the balance sheet date, there were outstanding contributions of £378 (2025: £431).

9. | OTHER FINANCIAL COMMITMENTS

| The company has given Takahe Holdings Limited a fixed and floating charge over all its property and undertaking regarding a loan made to the company's ultimate holding company.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Pharma Biotech System Components Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pharma Biotech System Components Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Pharma Biotech System Components Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pharma Biotech System Components Limited and state those matters that we have agreed to state to the Board of Directors of Pharma Biotech System Components Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pharma Biotech System Components Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pharma Biotech System Components Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pharma Biotech System Components Limited. You consider that Pharma Biotech System Components Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pharma Biotech System Components Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Walkers Accountants Limited

Aireside House

Aireside Business Centre

Royd Ings Avenue

Keighley

West Yorkshire

BD21 4BZ

20 August 2026