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REGISTERED NUMBER: 07396279 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| TRIGO QUALITY MANAGEMENT LIMITED |

TRIGO QUALITY MANAGEMENT LIMITED (REGISTERED NUMBER: 07396279) |

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 |

| TRIGO QUALITY MANAGEMENT LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | B Leblanc

| M Rambaud

| G Milinovic

| REGISTERED OFFICE: | Grenadier House

| 1625 Warwick Road

| Knowle

| Solihull

| West Midlands

| B93 9LF

| REGISTERED NUMBER: | 07396279 (England and Wales)

| AUDITORS: | HB&O Ltd

| Chartered Accountants and Statutory Auditors

| Seven Stars House

| 1 Wheler Road

| Coventry

| CV3 4LB

| BANKERS: | HSBC

| 2 - 4 St Ann's Square

| Manchester

| M2 7HD

TRIGO QUALITY MANAGEMENT LIMITED (REGISTERED NUMBER: 07396279) |

BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,978 |  | - |  |

CURRENT ASSETS

Debtors | 5 | 1,209,623 |  | 654,551 |  |

Cash at bank | 27,111 |  | 77,039 |  |

1,236,734 |  | 731,590 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,124,739 |  | 472,408 |  |

NET CURRENT ASSETS | 111,995 |  | 259,182 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 116,973 |  | 259,182 |  |

PROVISIONS FOR LIABILITIES | 1,245 |  | 41 |  |

NET ASSETS | 115,728 |  | 259,141 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 115,727 |  | 259,140 |  |

SHAREHOLDERS' FUNDS | 115,728 |  | 259,141 |  |

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 18 August 2026 and were signed on its behalf by:

G Milinovic - Director

TRIGO QUALITY MANAGEMENT LIMITED (REGISTERED NUMBER: 07396279) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Trigo Quality Management 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 principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

| Related party exemption

| 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.

| Turnover

| Turnover comprises the value of sales (net of value added tax) of services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

| Tangible fixed assets

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

| Plant & machinery | - | 10% on cost

| Financial instruments

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

| 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.

TRIGO QUALITY MANAGEMENT LIMITED (REGISTERED NUMBER: 07396279) |

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 9 (2024 - 9 ) .

4. | TANGIBLE FIXED ASSETS

| Plant &

| machinery

£ |

| COST

| At 1 January 2025 | 54,976 |  |

| Additions | 6,087 |  |

| At 31 December 2025 | 61,063 |  |

| DEPRECIATION

| At 1 January 2025 | 54,976 |  |

| Charge for year | 1,109 |  |

| At 31 December 2025 | 56,085 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,978 |  |

| At 31 December 2024 | - |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 349,026 |  | 112,405 |  |

| Amounts owed by group undertakings | 816,417 |  | 523,067 |  |

| Other debtors | 44,180 |  | 19,079 |  |

1,209,623 |  | 654,551 |  |

TRIGO QUALITY MANAGEMENT LIMITED (REGISTERED NUMBER: 07396279) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 11,866 |  | 7,487 |  |

| Amounts owed to group undertakings | 1,090,447 |  | 453,047 |  |

| Taxation and social security | 5,935 |  | 6,244 |  |

| Other creditors | 16,491 |  | 5,630 |  |

1,124,739 |  | 472,408 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

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

| The Report of the Auditors was unqualified.

| Gregg Olner MPhil BA(Hons) FCA (Senior Statutory Auditor)

| for and on behalf of HB&O Ltd

9. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The pension charge represents contributions due from the company and amounted to £3,672 (2024 - £5,197).

10. | RELATED PARTY DISCLOSURES

| The key management are considered to be the directors, who draw their remuneration from another group company.

11. | ULTIMATE PARENT COMPANY

| Trigo Western Europe (incorporated in France) is regarded by the directors as being the company's ultimate parent company. The register office for the company is as follows;

| 4 Avenue Pablo Picasso

| Nanterre

| Paris

| France

| 92000