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REGISTERED NUMBER: 07007438 (England and Wales)

Five Fingers (Holdings) Limited

Group Strategic Report, Report of the Directors and

Consolidated Financial Statements for the Year Ended 30 November 2025

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Contents of the Consolidated Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Group Strategic Report | 2 |

| Report of the Directors | 4 |

| Report of the Independent Auditors | 6 |

| Consolidated Income Statement | 10 |

| Consolidated Other Comprehensive Income | 11 |

| Consolidated Balance Sheet | 12 |

| Company Balance Sheet | 13 |

| Consolidated Statement of Changes in Equity | 14 |

| Company Statement of Changes in Equity | 15 |

| Consolidated Cash Flow Statement | 16 |

| Notes to the Consolidated Cash Flow Statement | 17 |

| Notes to the Consolidated Financial Statements | 18 |

| Five Fingers (Holdings) Limited |

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | Mr T L Finger

| Mr P Jones

| Mr P A R Hadley

| REGISTERED OFFICE: | Unit 1d

| Hawthorn Estate

| Avis Way

| Newhaven

| East Sussex

| BN9 0DJ

| REGISTERED NUMBER: | 07007438 (England and Wales)

| AUDITORS: | Swindells LLP

| Chartered Accountants

| and Statutory Auditor

| Atlantic House

| 8 Bell Lane

| Bellbrook Industrial Estate

| Uckfield

| East Sussex

| TN22 1QL

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Group Strategic Report

for the Year Ended 30 November 2025

The directors present their strategic report of the company and the group for the year ended 30 November 2025.

REVIEW OF BUSINESS

The directors are pleased with the result of the group for the year, although turnover has decrease in comparison to the previous year the margins remain strong and consistent with last year.

The group continues to invest in the design and development of its products and leads the way in desking technologies. The directors regard the investment in research and development as integral to the continued success of the business and ensuring the customers are provided with a product range and customer service of the highest quality and specification.

Research and development activity continues to be very busy, with the group looking to introduce new products to satisfy new work trends, including the ongoing provision of mobile desking/floor boxes to facilitate rapid moves and changes.

2026 is looking strong in terms of orders secured in both the UK and APAC regions.

PRINCIPAL RISKS AND UNCERTAINTIES

The management of the business and execution of the group's strategy are subject to the following risks:

Foreign currency risk

A key business risk affecting the group is foreign exchange exposure. The group protects itself against this risk by taking out forward exchange contracts over a number of currencies.

Availability of suitable raw materials

The group continues to develop its Asian supply chain in order to be able to respond quickly to client demands and to improve the group's carbon footprint.

We continue to see severe shipping disruptions impacting our overseas projects. To mitigate this, we build and ship projects earlier to meet delivery deadlines.

Price risk

Consequences of the various geopolitical events around the world are leading to unprecedented price increases affecting all areas of the business including materials, energy, insurance and property rentals.

The group is constantly looking at design/manufacturing improvements to mitigate the impact of the steep cost increases.

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Group Strategic Report

for the Year Ended 30 November 2025

KEY PERFORMANCE INDICATORS

The board and the management team monitor the performance of the business by utilising a number of key performance indicators:

| 2025 |  | 2024 |  | 2023 |  |

Turnover |  | £16,836,690 |  | £21,252,845 |  | £15,629,427 |  |

Sales growth |  | (21% | ) | 36% |  | (22% | ) |

Gross margin |  | £8,634,734 |  | £11,136,596 |  | £7,458,825 |  |

Gross margin % |  | 51% |  | 52% |  | 48% |  |

ON BEHALF OF THE BOARD:

Mr P A R Hadley - Director

31 July 2026

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Report of the Directors

for the Year Ended 30 November 2025

The directors present their report with the financial statements of the company and the group for the year ended 30 November 2025.

In accordance with s414c of the Companies Act, the company has set out information regarding principal risks and uncertainties, a fair review of the business and key performance indicators in the strategic report, that would otherwise have been set out in the directors' report.

PRINCIPAL ACTIVITIES

The principal activity of the company during the period was that of a holding company to the group. The principal activity of the group is the manufacture of specialised bank and control room furniture.

DIVIDENDS

The total distribution of dividends for the year ended 30 November 2025 will be £4,571,513 (2024: £5,446,242).

FUTURE DEVELOPMENTS

The directors aim to continue to build upon the success of the SBFI product range and to increase the group's share in the global market in financial and control room furniture.

DIRECTORS

Mr T L Finger has held office during the whole of the period from 1 December 2024 to the date of this report.

Other changes in directors holding office are as follows:

Mr P Jones and Mr P A R Hadley were appointed as directors after 30 November 2025 but prior to the date of this report.

Mr S M Finch and Mr A F Hynd ceased to be directors after 30 November 2025 but prior to the date of this report.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Report of the Directors

for the Year Ended 30 November 2025

STATEMENT OF DIRECTORS' RESPONSIBILITIES - continued

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

ON BEHALF OF THE BOARD:

Mr P A R Hadley - Director

31 July 2026

Report of the Independent Auditors to the Members of

Five Fingers (Holdings) Limited

Opinion

We have audited the financial statements of Five Fingers (Holdings) Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 November 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 30 November 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Report of the Independent Auditors to the Members of

Five Fingers (Holdings) Limited

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on pages four and five, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

Five Fingers (Holdings) Limited

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- |  | the group's internal controls have been discussed with management and understood prior to our audit testing. Internal controls have been tested through walkthrough testing, to assess whether controls are adequate, whether they are being followed, and whether irregularities and fraud are prevented. |

- |  | deficiencies in internal controls have been highlighted and explained to management, along with recommendations as to how deficiencies can be improved and the risk of irregularity and fraud occurrence minimised. |

- |  | representations have been provided by management that there were no identified cases of fraud or instances of non-compliance during or since the accounting period. |

- |  | substantive testing has been carried out to test the validity of transactions, with entries in the accounting system vouched to corresponding third party documentation and evidence of appropriate authorisation. |

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

Five Fingers (Holdings) Limited

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Melanie Richardson BA(Hons) FCA (Senior Statutory Auditor)

for and on behalf of Swindells LLP

Chartered Accountants

and Statutory Auditor

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

25 August 2026

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Consolidated

Income Statement

for the Year Ended 30 November 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 3 | 16,836,690 |  | 21,252,845 |  |

Cost of sales | 8,201,957 |  | 10,116,249 |  |

GROSS PROFIT | 8,634,733 |  | 11,136,596 |  |

Administrative expenses | 4,510,793 |  | 4,514,301 |  |

OPERATING PROFIT | 5 | 4,123,940 |  | 6,622,295 |  |

Interest receivable and similar income | 137,718 |  | 251,571 |  |

4,261,658 |  | 6,873,866 |  |

Fair value gains/(losses) on foreign exchange contracts | 2,011 |  | (22,607 | ) |

4,263,669 |  | 6,851,259 |  |

Interest payable and similar expenses | 7 | 47,609 |  | 11,161 |  |

PROFIT BEFORE TAXATION | 4,216,060 |  | 6,840,098 |  |

Tax on profit | 8 | 1,058,017 |  | 1,519,124 |  |

PROFIT FOR THE FINANCIAL YEAR | 3,158,043 |  | 5,320,974 |  |

Profit attributable to:

Owners of the parent | 3,158,043 |  | 5,320,974 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Consolidated

Other Comprehensive Income

for the Year Ended 30 November 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 3,158,043 |  | 5,320,974 |  |

OTHER COMPREHENSIVE INCOME |

Currency translation differences | (33,339 | ) | (83,389 | ) |

Income tax relating to other comprehensive income | - |  | - |  |

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX | (33,339 | ) | (83,389 | ) |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 3,124,704 |  | 5,237,585 |  |

Total comprehensive income attributable to:

Owners of the parent | 3,124,704 |  | 5,237,585 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Consolidated Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 11 | 388,384 |  | 490,893 |  |

Tangible assets | 12 | 1,230,575 |  | 1,403,652 |  |

Investments | 13 | - |  | - |  |

1,618,959 |  | 1,894,545 |  |

CURRENT ASSETS

Stocks | 14 | 2,155,113 |  | 1,961,479 |  |

Debtors | 15 | 2,704,365 |  | 3,047,548 |  |

Cash at bank and in hand | 7,421,263 |  | 10,026,077 |  |

12,280,741 |  | 15,035,104 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 16 | 4,008,603 |  | 5,554,471 |  |

NET CURRENT ASSETS | 8,272,138 |  | 9,480,633 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,891,097 |  | 11,375,178 |  |

PROVISIONS FOR LIABILITIES | 19 | 142,744 |  | 180,016 |  |

NET ASSETS | 9,748,353 |  | 11,195,162 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 828,267 |  | 828,267 |  |

Retained earnings | 21 | 8,920,086 |  | 10,366,895 |  |

SHAREHOLDERS' FUNDS | 9,748,353 |  | 11,195,162 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Mr P A R Hadley - Director

Mr P Jones - Director

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Company Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 11 | - |  | - |  |

Tangible assets | 12 | - |  | - |  |

Investments | 13 | 3,959,618 |  | 3,959,618 |  |

3,959,618 |  | 3,959,618 |  |

CURRENT ASSETS

Cash at bank | 22,271 |  | 22,733 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 16 | 3,133,769 |  | 3,133,769 |  |

NET CURRENT LIABILITIES | (3,111,498 | ) | (3,111,036 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 848,120 |  | 848,582 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 828,267 |  | 828,267 |  |

Retained earnings | 21 | 19,853 |  | 20,315 |  |

SHAREHOLDERS' FUNDS | 848,120 |  | 848,582 |  |

Company's profit for the financial year | 4,571,051 |  | 5,446,137 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Mr P A R Hadley - Director

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Consolidated Statement of Changes in Equity

for the Year Ended 30 November 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 December 2023 | 828,267 |  | 10,575,552 |  | 11,403,819 |  |

Changes in equity

Dividends | - |  | (5,446,242 | ) | (5,446,242 | ) |

Total comprehensive income | - |  | 5,237,585 |  | 5,237,585 |  |

Balance at 30 November 2024 | 828,267 |  | 10,366,895 |  | 11,195,162 |  |

Changes in equity

Dividends | - |  | (4,571,513 | ) | (4,571,513 | ) |

Total comprehensive income | - |  | 3,124,704 |  | 3,124,704 |  |

Balance at 30 November 2025 | 828,267 |  | 8,920,086 |  | 9,748,353 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Company Statement of Changes in Equity

for the Year Ended 30 November 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 December 2023 | 828,267 |  | 20,420 |  | 848,687 |  |

Changes in equity

Dividends | - |  | (5,446,242 | ) | (5,446,242 | ) |

Total comprehensive income | - |  | 5,446,137 |  | 5,446,137 |  |

Balance at 30 November 2024 | 828,267 |  | 20,315 |  | 848,582 |  |

Changes in equity

Dividends | - |  | (4,571,513 | ) | (4,571,513 | ) |

Total comprehensive income | - |  | 4,571,051 |  | 4,571,051 |  |

Balance at 30 November 2025 | 828,267 |  | 19,853 |  | 848,120 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Consolidated Cash Flow Statement

for the Year Ended 30 November 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 3,913,632 |  | 6,112,411 |  |

Interest paid | (47,609 | ) | (11,161 | ) |

Tax paid | (1,987,099 | ) | (1,053,782 | ) |

Net cash from operating activities | 1,878,924 |  | 5,047,468 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (17,567 | ) | (461,928 | ) |

Sale of tangible fixed assets | 963 |  | 4,168 |  |

Interest received | 137,718 |  | 251,571 |  |

Net cash from investing activities | 121,114 |  | (206,189 | ) |

Cash flows from financing activities

Equity dividends paid | (4,571,513 | ) | (5,446,242 | ) |

Net cash from financing activities | (4,571,513 | ) | (5,446,242 | ) |

Decrease in cash and cash equivalents | (2,571,475 | ) | (604,963 | ) |

Cash and cash equivalents at beginning of year | 2 | 10,026,077 |  | 10,714,429 |  |

Effect of foreign exchange rate changes | (33,339 | ) | (83,389 | ) |

Cash and cash equivalents at end of year | 2 | 7,421,263 |  | 10,026,077 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Cash Flow Statement

for the Year Ended 30 November 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 4,216,060 |  | 6,840,098 |  |

| Depreciation charges | 292,584 |  | 217,771 |  |

| Profit on disposal of fixed assets | (500 | ) | (4,168 | ) |

| Finance costs | 47,609 |  | 11,161 |  |

| Finance income | (137,718 | ) | (251,571 | ) |

4,418,035 |  | 6,813,291 |  |

| (Increase)/decrease in stocks | (193,634 | ) | 650,879 |  |

| Decrease in trade and other debtors | 343,369 |  | 840 |  |

| Decrease in trade and other creditors | (654,138 | ) | (1,352,599 | ) |

| Cash generated from operations | 3,913,632 |  | 6,112,411 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 November 2025

| 30.11.25 |  | 1.12.24

£ | £ |

| Cash and cash equivalents | 7,421,263 |  | 10,026,077 |  |

| Year ended 30 November 2024

| 30.11.24 |  | 1.12.23

£ | £ |

| Cash and cash equivalents | 10,026,077 |  | 10,714,429 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.12.24 | Cash flow | At 30.11.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 10,026,077 |  | (2,604,814 | ) | 7,421,263 |  |

10,026,077 |  | (2,604,814 | ) | 7,421,263 |  |

| Total | 10,026,077 |  | (2,604,814 | ) | 7,421,263 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Five Fingers (Holdings) 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

| - |  | Section 4 ‘Statement of Financial Position’ - Reconciliation of the opening and closing number of shares; |  |

| - |  | Section 7 ‘Statement of Cash Flows’ - Presentation of a statement of cash flow and related notes and disclosures; |  |

| - |  | Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’ - Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income; |  |

| - |  | Section 33 ‘Related Party Disclosures’ -Compensation for key management personnel. |  |

| Basis of consolidation

| The consolidated financial statements incorporate the financial statements of the company and its subsidiary undertakings.

| Subsidiaries are all entities over which the company has the power to govern the financial and operating policies generally accompanying a shareholding of more than one half of the voting rights. Subsidiaries are fully consolidated from the date on which this power is transferred to the company.

| 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.

| Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Significant judgements and estimates

| In the application of the group's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Critical judgements

| The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements:

| Stock provision

| Stocks are valued at the lower of cost and net realisable value. Net realisable value includes where necessary, provisions for slow moving and obsolete stocks. Calculation of these provisions requires judgements to be made which include forecasts of consumer demand and the promotional, competitive and economic environment.

| Key sources of estimation uncertainty

| The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities is as follows:

| Warranties

| The warranty provision is made based on best estimates of future cash outflows in respect of those products still within the warranty period at the year end, based on previous claims by customers and current sales volumes.

| Provision is made for liabilities arising in respect of expected warranty claims on warranties provided in conjunction with the sale of goods.

| Turnover

| Turnover is recognised net of VAT at the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of business. Fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Sale of goods is recognised when the group's goods have been installed at the customer's premises and have been accepted by the client.

| In the case of long term contracts, credit is taken appropriate to the stage of completion when the outcome of the contract can be measured with reasonable certainty.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Improvements to property | - | 33% on cost

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Freehold land is not depreciated.

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the assets and is credited or charged to profit or loss.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand and deposits held at call with banks.

| Financial instruments

| The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised when the group becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| Research and development

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

| 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.

| All translation differences are taken to profit or loss, except to the extent that they relate to gains or losses on non-monetary items recognised in other comprehensive income, when the related translation gain or loss is also recognised in other comprehensive income.

| Assets and liabilities of overseas subsidiaries (including goodwill and fair value adjustments in relation to overseas subsidiaries) are translated into the Group’s presentation currency at the rate ruling at the reporting date. Income and expenses of overseas subsidiaries are translated at the average rate for the year as the directors consider this to be a reasonable approximation to the rate at the date of the transaction. Translation differences are recognised in other comprehensive income and accumulated in equity.

| 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.

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Provisions

| Provisions are recognised when the group has a legal or constructive present obligation as a result of a past event, it is probable that the group will be required to settle that obligation and a reliable estimate can be made of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in the profit or loss in the period in which it arises.

3. | TURNOVER

| The turnover and profit before taxation are attributable to the principal activities of the group.

| An analysis of turnover by class of business is given below:

| 2025 |  | 2024

£ | £ |

| Sale of goods | 15,250,228 |  | 18,637,192 |  |

| Delivery | 1,041,694 |  | 1,591,084 |  |

| Installation | 541,746 |  | 1,019,803 |  |

| Other income | 3,022 |  | 4,766 |  |

16,836,690 |  | 21,252,845 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

3. | TURNOVER - continued

| An analysis of turnover by geographical market is given below:

| 2025 |  | 2024

£ | £ |

| United Kingdom | 7,692,591 |  | 10,003,850 |  |

| Europe | 3,222,045 |  | 3,683,625 |  |

| Rest of World | 5,922,054 |  | 7,565,370 |  |

16,836,690 |  | 21,252,845 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 2,642,713 |  | 2,669,973 |  |

| Social security costs | 318,065 |  | 297,880 |  |

| Other pension costs | 140,520 |  | 222,215 |  |

3,101,298 |  | 3,190,068 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Production staff | 52 |  | 50 |  |

| Administrative staff | 5 |  | 5 |  |

| Sales staff | 5 |  | 7 |  |

62 |  | 62 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 373,139 |  | 357,710 |  |

| Directors' pension contributions to money purchase schemes | 43,141 |  | 86,193 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 2 |  | 2 |  |

| Information regarding the highest paid director is as follows:

| 2025 |  | 2024

£ | £ |

| Emoluments etc | 261,406 |  | 276,044 |  |

| Pension contributions to money purchase schemes | 20,901 |  | 35,283 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

4. | EMPLOYEES AND DIRECTORS - continued

| The directors of Five Fingers (Holdings) Limited are under employment contracts of the subsidiary SBFI Group Limited. During the year, there were 3 (2024 - 3) directors of Five Fingers (Holdings) Limited with a total cost of £446,164 (2024 £486,547). There were no other staff or associated costs within the company.

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Hire of plant and machinery | 16,247 |  | 16,789 |  |

| Other operating leases | 807,385 |  | 785,539 |  |

| Depreciation - owned assets | 190,075 |  | 115,250 |  |

| Profit on disposal of fixed assets | (500 | ) | (4,168 | ) |

| Goodwill amortisation | 102,509 |  | 102,532 |  |

| Foreign exchange differences | 126,370 |  | 91,728 |  |

6. | AUDITORS' REMUNERATION

| 2025 |  | 2024

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 20,250 |  | 18,825 |  |

| Auditors' remuneration for non audit work | 2,470 |  | 850 |  |

7. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Other interest | 47,609 |  | 11,161 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

8. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 1,077,048 |  | 1,644,720 |  |

| (Over)/under provision in previous year | (22,132 | ) | 6,513 |  |

| Foreign current tax on profits | 40,373 |  | - |  |

| Total current tax | 1,095,289 |  | 1,651,233 |  |

| Deferred tax:

| Movement in deferred tax | (37,272 | ) | (132,109 | ) |

| Tax on profit | 1,058,017 |  | 1,519,124 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 4,216,060 |  | 6,840,098 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 1,054,015 |  | 1,710,025 |  |

| Effects of:

| Expenses not deductible for tax purposes | 38,781 |  | 29,153 |  |

| Capital allowances in excess of depreciation | - |  | (99,595 | ) |

| Adjustments to tax charge in respect of previous periods | (22,132 | ) | 6,513 |  |

| Deferred tax charge | - |  | (132,109 | ) |

| Effect of overseas tax rates | (3,539 | ) | 5,137 |  |

| Non-qualifying depreciation | 5,061 |  | - |  |

| Unrecognised deferred tax movement | (14,169 | ) | - |  |

| Total tax charge | 1,058,017 |  | 1,519,124 |  |

| Tax effects relating to effects of other comprehensive income |

| 2025 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Currency translation differences | (33,339 | ) | - |  | (33,339 | ) |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

8. | TAXATION - continued

| 2024 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Currency translation differences | (83,389 | ) | - |  | (83,389 | ) |

9. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

10. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of £1 each

| Interim | 4,571,513 |  | 5,446,242 |  |

11. | INTANGIBLE FIXED ASSETS

| Group

| Goodwill

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 2,050,189 |  |

| AMORTISATION

| At 1 December 2024 | 1,559,296 |  |

| Amortisation for year | 102,509 |  |

| At 30 November 2025 | 1,661,805 |  |

| NET BOOK VALUE

| At 30 November 2025 | 388,384 |  |

| At 30 November 2024 | 490,893 |  |

| The amortisation charge for the year and any impairment losses and reversals of past impairment losses are recognised within administrative expenses.

| Company

| The company had no intangible fixed assets at 30 November 2025 or 30 November 2024.

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

12. | TANGIBLE FIXED ASSETS

| Group

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 December 2024 | 1,422,421 |  | 201,060 |  | 861,714 |  |

| Additions | - |  | - |  | 9,607 |  |

| Disposals | - |  | - |  | (6,211 | ) |

| Exchange differences | - |  | (7,952 | ) | - |  |

| At 30 November 2025 | 1,422,421 |  | 193,108 |  | 865,110 |  |

| DEPRECIATION

| At 1 December 2024 | 539,602 |  | 201,060 |  | 402,511 |  |

| Charge for year | 20,244 |  | - |  | 131,541 |  |

| Eliminated on disposal | - |  | - |  | (6,211 | ) |

| Exchange differences | - |  | (7,952 | ) | - |  |

| At 30 November 2025 | 559,846 |  | 193,108 |  | 527,841 |  |

| NET BOOK VALUE

| At 30 November 2025 | 862,575 |  | - |  | 337,269 |  |

| At 30 November 2024 | 882,819 |  | - |  | 459,203 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

12. | TANGIBLE FIXED ASSETS - continued

| Group

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 December 2024 | 378,037 |  | 56,595 |  | 33,351 |  | 2,953,178 |  |

| Additions | 7,960 |  | - |  | - |  | 17,567 |  |

| Disposals | (2,083 | ) | - |  | - |  | (8,294 | ) |

| Exchange differences | (155 | ) | - |  | (1,319 | ) | (9,426 | ) |

| At 30 November 2025 | 383,759 |  | 56,595 |  | 32,032 |  | 2,953,025 |  |

| DEPRECIATION

| At 1 December 2024 | 318,228 |  | 57,095 |  | 31,030 |  | 1,549,526 |  |

| Charge for year | 37,127 |  | - |  | 1,163 |  | 190,075 |  |

| Eliminated on disposal | (1,620 | ) | - |  | - |  | (7,831 | ) |

| Exchange differences | (141 | ) | - |  | (1,227 | ) | (9,320 | ) |

| At 30 November 2025 | 353,594 |  | 57,095 |  | 30,966 |  | 1,722,450 |  |

| NET BOOK VALUE

| At 30 November 2025 | 30,165 |  | (500 | ) | 1,066 |  | 1,230,575 |  |

| At 30 November 2024 | 59,809 |  | (500 | ) | 2,321 |  | 1,403,652 |  |

| Company

| The company had no tangible fixed assets at 30 November 2025 or 30 November 2024.

13. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 3,959,618 |  |

| NET BOOK VALUE

| At 30 November 2025 | 3,959,618 |  |

| At 30 November 2024 | 3,959,618 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

13. | FIXED ASSET INVESTMENTS - continued

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

| Subsidiaries

| SBFI Group Limited

| Registered office: 2nd Floor, Landmark House 69 Leadenhall Street And, 94 And 95 Fenchurch Street, London, England, EC3A 2DB

| Nature of business: Manufacture of bank and control room furniture

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Ordinary A | 100.00 |

| SBFI Australia PTY Limited

| Registered office: Level 16, Tower 2, Darling Park, 201 Sussex St, Sydney NSW 2000

| Nature of business: Sales office

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| SBFI Australia Pty Limited qualifies for small company audit exemptions in Australia, where the company is incorporated, and consequently its financial statements have not been audited.

| SBFI Limited (Hong Kong)

| Registered office: 74 Wyndham Place, 40-44 Wyndham Street Central, Hong Kong

| Nature of business: Sales office

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| SBFI Singapore PTE Limited

| Registered office: Beach Road 38, 29-11 City Beach Road, 189767, Singapore

| Nature of business: Sales office

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

14. | STOCKS

| Group |

2025 | 2024 |

£ | £ |

| Work-in-progress | 1,791,734 |  | 1,562,959 |  |

| Finished goods | 363,379 |  | 398,520 |  |

2,155,113 |  | 1,961,479 |  |

| Company

| The company had no stocks at 30 November 2025 or 30 November 2024.

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

| Group |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,383,354 |  | 2,463,630 |  |

| Provision for bad debts | (54,754 | ) | (34,823 | ) |

| Other debtors | 13,145 |  | 28,180 |  |

| Tax | 80 |  | - |  |

| Prepayments and accrued income | 362,540 |  | 590,561 |  |

2,704,365 |  | 3,047,548 |  |

| Company

| The company had no debtors at 30 November 2025 or 30 November 2024.

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Trade creditors | 487,714 |  | 973,071 |  | - |  | - |  |

| Amounts owed to group undertakings | - |  | - |  | 3,133,739 |  | 3,133,739 |  |

| Tax | 138,061 |  | 1,029,791 |  | - |  | - |  |

| Social security and other taxes | 82,787 |  | 85,053 |  | - |  | - |  |

| VAT | 159,199 |  | 51,377 |  | - |  | - |  |

| Other creditors | 29,316 |  | 25,415 |  | - |  | - |  |

| Wages and salaries control | 11,675 |  | 14,725 |  | - |  | - |  |

| Accruals and deferred income | 3,099,851 |  | 3,375,039 |  | 30 |  | 30 |  |

4,008,603 |  | 5,554,471 |  | 3,133,769 |  | 3,133,769 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

17. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 428,569 |  | 455,834 |  |

| Between one and five years | 600,911 |  | 1,029,480 |  |

1,029,480 |  | 1,485,314 |  |

| The aggregate amount of operating lease payments recognised as an expense during the year was £518,684 (2024 - £501,207).

18. | FINANCIAL INSTRUMENTS

| The group uses foreign currency forward contracts to manage the foreign exchange risk of future transactions and cash flows.

| The contracts are valued based on available market data. The group does not adopt hedge accounting for forward exchange contracts and consequently, fair value gains and losses are recognised in profit or loss.

| At the balance sheet date, instruments measured at fair value through profit or loss were valued at a gain of £2,011 (2024: loss of £22,607).

| Company

| The company had no financial instruments at 30 November 2025 or 30 November 2024.

19. | PROVISIONS FOR LIABILITIES

| Group |

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 90,438 |  | 127,710 |  |

| Other provisions

| Dilapidations provision | 52,306 |  | 52,306 |  |

| Aggregate amounts | 142,744 |  | 180,016 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

19. | PROVISIONS FOR LIABILITIES - continued

| Group

| Deferred |  | Other |

| tax |  | provisions |

£ | £ |

| Balance at 1 December 2024 | 127,710 |  | 52,306 |  |

| Credit to Income Statement during year | (37,272 | ) | - |  |

| Balance at 30 November 2025 | 90,438 |  | 52,306 |  |

| The dilapidations provision represents management's best estimate of the future cash outflows in respect of the cost of rectifying alterations made to leasehold property.

| Company

| The company had no provisions at 30 November 2025 or 30 November 2024.

20. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 828,267 | Ordinary | £1 | 828,267 |  | 828,267 |  |

| The company‘s Ordinary shares, which carry no right to fixed income, each carry the right to one vote at general meetings of the company.

21. | RESERVES

| Group

| Retained

| earnings

£ |

| At 1 December 2024 | 10,366,895 |  |

| Profit for the year | 3,158,043 |  |

| Dividends | (4,571,513 | ) |

| Currency translation differences (OCI) | (33,339 | ) |

| At 30 November 2025 | 8,920,086 |  |

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

21. | RESERVES - continued

| Company

| Retained

| earnings

£ |

| At 1 December 2024 | 20,315 |  |

| Profit for the year | 4,571,051 |  |

| Dividends | (4,571,513 | ) |

| At 30 November 2025 | 19,853 |  |

| Retained earnings

| Cumulative profit and loss net of distributions to owners.

22. | PENSION COMMITMENTS

| A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

23. | ULTIMATE PARENT ENTITY

| Five Fingers LLLP (incorporated in the USA) is regarded by the directors as being the company's ultimate parent entity.

24. | CAPITAL COMMITMENTS

| The group has not entered into any contracts at the year end and there were no capital commitments at the year end (2024: £nil).

| Company

| The company had no capital commitments at 30 November 2025 or 30 November 2024.

25. | OFF-BALANCE SHEET ARRANGEMENTS

| The group has given an unlimited guarantee to its bankers, including fixed and floating charges in place over the assets of the group.

26. | RELATED PARTY DISCLOSURES

| During the year, the group made sales to an entity under common control of £1,413,506 (2024 - £1,311,685), recharged overhead costs totalling 47,941 (2024 - £45,166), and made purchases from the same company of £25,854 (2024 - £10,305). At the balance sheet date this entity owed the group £425,136 (2024 - £340,356). These amounts are unsecured, interest free, and repayable on demand.

| Five Fingers (Holdings) Limited (Registered number: 07007438) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 November 2025

27. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr T L Finger.