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REGISTERED NUMBER: 03666799 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st December 2025 |

| for |

| FICP Limited |

FICP Limited (Registered number: 03666799)

Contents of the Financial Statements

for the Year Ended 31st December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

FICP Limited

Company Information

for the Year Ended 31st December 2025

| DIRECTORS: | S D Rebbetts

| C J Hunt

| REGISTERED OFFICE: | Ansty House

| Henfield Road

| Small Dole

| West Sussex

| BN5 9XH

| REGISTERED NUMBER: | 03666799 (England and Wales)

| ACCOUNTANTS: | Sigma Partners

| Chartered Certified Accountants

| Delmon House

| 36-38 Church Road

| Burgess Hill

| West Sussex

| RH15 9AE

FICP Limited (Registered number: 03666799)

Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1,912,855 |  | 1,912,855 |  |

CREDITORS

Amounts falling due within one year | 5 | 8,221 |  | 7,461 |  |

NET CURRENT LIABILITIES | (8,221 | ) | (7,461 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,904,634 |  | 1,905,394 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 2,100,000 |  | 2,100,000 |  |

NET LIABILITIES | (195,366 | ) | (194,606 | ) |

CAPITAL AND RESERVES

Called up share capital | 1,500,000 |  | 1,500,000 |  |

Retained earnings | (1,695,366 | ) | (1,694,606 | ) |

SHAREHOLDERS' FUNDS | (195,366 | ) | (194,606 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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.

FICP Limited (Registered number: 03666799)

Balance Sheet - continued

31st December 2025

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 20th August 2026 and were signed on its behalf by:

S D Rebbetts - Director

FICP Limited (Registered number: 03666799)

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| FICP 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.

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| 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.

| Going concern

| The company is dependent on the support of the preference shareholder who continues to be entitled to receive preference dividends. The shareholder has indicated that they will continue to support the company as long as is needed to realise the sale of the company's investment.

3. | EMPLOYEES AND DIRECTORS

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

FICP Limited (Registered number: 03666799)

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

4. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 1,912,855 |  |

| NET BOOK VALUE

| At 31st December 2025 | 1,912,855 |  |

| At 31st December 2024 | 1,912,855 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Associated company

| FI Holding GMBH

| Registered office:

| Nature of business: Holding company

| %

| Class of shares: | holding |

| Ordinary | 45.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 8,557,152 |  | 7,995,330 |  |

| Loss for the year | (349,228 | ) | (316,945 | ) |

| The company's investment is in an associated company, FI Holding GMBH, a company incorporated in Germany.

| The company holds a 45% interest in the ordinary shares of the company.

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

2025 | 2024 |

£ | £ |

| Other creditors | 8,221 |  | 7,461 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 2,100,000 |  | 2,100,000 |  |

FICP Limited (Registered number: 03666799)

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

7. | PREFERENCE SHARES

| The preference shares, which were issued at par carry a dividend of 8% per annum payable half yearly in arrears on 31st March & 30th September.

| The dividend rights are cumulative.

| In accordance with the provisions of s.830 of the Companies Act 2006 no provision has been made in respect of the preference dividend which as at 31st December 2025 had arrears of £4,536,000

| The preference shares carry no voting rights at meetings.

| Preference shareholders have a right to receive £1 per share plus accrued dividends in preference to any payments to the ordinary shareholders in the event of a winding up.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is considered to be Ansty House Holdings Ltd by virtue of owning all the issued shares.