REGISTERED NUMBER: 01043134 (England and Wales)

Group Strategic Report, Report of the Directors and

Consolidated Financial Statements

for the Year Ended 31 December 2025

for

Audience Systems Limited

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

5

Report of the Independent Auditors

7

Consolidated Income Statement

11

Consolidated Other Comprehensive Income

12

Consolidated Balance Sheet

13

Company Balance Sheet

14

Consolidated Statement of Changes in Equity

15

Company Statement of Changes in Equity

16

Consolidated Cash Flow Statement

17

Notes to the Consolidated Cash Flow Statement

18

Notes to the Consolidated Financial Statements

19

DIRECTORS:

S Edgeworth

G Pillinger

H Jinza

K M Sutton

SECRETARY:

S Edgeworth

REGISTERED OFFICE:

19b Washington Road

West Wilts Trading Estate

Westbury

BA13 4JP

REGISTERED NUMBER:

01043134 (England and Wales)

The directors present their strategic report of the company and the group for the year ended 31 December 2025.

PRINCIPAL ACTIVITIES AND STRATEGIC BUSINESS REVIEW 2025

Audience Systems Ltd is a wholly owned subsidiary of Kotobuki Seating Japan and, ultimately, Kotobuki Corporation of Japan. The principal activities of the company during the year were the design, manufacture, installation and servicing of telescopic and fixed seating systems.

During 2025 the trading environment was significantly more challenging, both internationally and domestically. Turnover reduced by 10% compared with the prior year, primarily due to the impact of tariffs imposed in North America, which created considerable uncertainty in the US market for our retractable seating products. As a result, the majority of opportunities in that market were either put on hold or awarded to domestic suppliers.

In the UK, the ongoing cost of living crisis continued to impact customer confidence and capital investment decisions. We experienced further delays to order placements and, in some cases, projects were put on hold indefinitely. This pattern was also evident in major arena developments, several of which were either delayed or postponed, leaving the business without a major arena project in manufacture during the year.

Despite these headwinds, the directors remained focused on the long term strength and resilience of the business and continued to invest in key strategic areas. We implemented further upgrades to our powder coating facility to enhance capability, efficiency and environmental performance. We also continued to invest in our people through targeted training, skills development and wellbeing initiatives, recognising that our teams remain central to our ability to respond effectively when market conditions improve.

Our commitment to sustainability continued throughout 2025. We maintained our measurable programme of improvement aligned to the United Nations' 17 Sustainable Development Goals and continued to use the B Corp "B Impact Assessment" tool to measure and monitor our progress. This supports us not only in reducing our environmental footprint, but also in further strengthening our arrangements in relation to wellbeing, equality, ethical conduct and modern slavery.

A key operational milestone in 2025 was the full integration of 3D modelling into our business processes. Our retractable seating manufacturing packages are now driven directly from integrated 3D design data, delivering substantial efficiency gains, improved accuracy and enhanced coordination between design, production and installation.

FINANCIAL KEY PERFORMANCE INDICATORS

We consider that our key performance indicators are those that communicate the financial performance of the business, these being:

Turnover,

Gross profit

Gross profit margin

EBTIDA

In 2025 Audience Systems turnover decreased by 8.27% to £14.53 million (2024: £15.85m). Gross profit has

decreased by 4.97% giving a gross profit margin of £4.8million (2024: £5.08m), which has resulted in an

operating profit of £420,418 (2024: £752,583), which is a decrease of 43% with an EBITDA of £651,050

(2024: £979,777)

OTHER KEY PERFORMANCE INDICATORS

In common with many manufacturing businesses the company uses a variety of production related indicators that measures its efficiency of its staff and processes. These are considered commercially sensitive and thus the directors have taken advantage of the exemption for medium sized companies not to disclose non-financial key performance indicators under section 417(7) of the Companies Act 2006.

DIVIDENDS

The directors are satisfied that the company remains in a sound financial position despite the more challenging trading conditions in 2025. Having considered the performance for the year and the ongoing investment needs of the business, the directors have not recommended a dividend to be paid.

BROAD OBJECTIVES 2026

Throughout 2026, the directors of Audience Systems will continue to focus on improving performance and positioning the company to benefit from recovery and growth in its key markets. This will be undertaken while concentrating on our core strategies and activities and remaining aligned with our five year plan, which supports the wider Kotobuki group strategy and its clear strategic vision.

We will continue to invest selectively in our business to strengthen our foundations and support future growth. Priorities include further development of our product portfolio, continued enhancement of our digital design and manufacturing capabilities, and ongoing investment in our people, with a focus on skills, engagement, inclusion and wellbeing.

We remain committed to integrating sustainability into every part of our company and will continue to measure and manage our progress against the UN's 17 Sustainable Development Goals, using the B Impact Assessment as a key monitoring tool.

PRINCIPAL RISKS AND UNCERTAINTIES

The principal risks faced by the company and the group and their policies in relation to those risks are as follows:

Cash flow Risk

The company monitors cash flow through detailed short , medium and long term forecasts, which are reviewed regularly to alert the directors to any potential future risks, particularly in periods of reduced activity. It is the company's policy to ensure that any forecast funding requirements can be met from available facilities, if required, and that adequate headroom is maintained.

Credit Risk

Credit risk is the financial exposure generated by the potential default of third parties in fulfilling their obligations. Credit risk arises if it is unable to recover sums due from its clients. Credit risk is mitigated by stringent financial checks and credit control and backed up by strict payments terms. The company reviews debts outstanding in comparison with agreed credit limits and payment terms.

Currency Risk.

The company is exposed to foreign exchange risk on sales and purchases denominated in currencies other than sterling. This exposure is monitored and managed to protect against adverse movements in exchange rates, including, where appropriate, the use of natural hedging and other risk mitigation measures.

Inflationary Risk

The period between contract inception and final completion can be lengthy and exposes the company to inflationary pressures on materials, labour and subcontracted services, which may impact gross profit. Our pricing structure and contractual terms are reviewed on an ongoing basis to capture and, where possible, mitigate potential cost increases, including through indexation, early purchasing and supplier negotiation.

Market and Competition Risk

The seating market remains competitive and, in 2025, was further affected by external factors such as North American tariffs and reduced UK investment caused by the cost of living crisis. These conditions increased pricing pressure and contributed to delays and cancellations of projects. The company mitigates these risks through continued investment in product innovation, quality, customer service and operational efficiency, and by maintaining strong relationships with a diversified customer base across different markets. The company also benefits from the scale, global presence, technology and reputation of its parent undertaking, Kotobuki Seating Japan, one of the leading companies in the global seating industry.

ON BEHALF OF THE BOARD:

G Pillinger - Director

8 September 2026

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2025.

DIVIDENDS

Interim dividends per share were paid as follows:

Ordinary shares 1.00 shares

30.4p

- 20 February 2025

A Redeemable Preference Shares 1.00 shares

30.4p

- 20 February 2025

B Redeemable Preference Shares 1.00 shares

30.4p

- 20 February 2025

The directors recommend that no final dividends be paid.

The total distribution of dividends for the year ended 31 December 2025 will be £ 915,609 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

S Edgeworth

G Pillinger

H Jinza

Other changes in directors holding office are as follows:

K M Sutton was appointed as a director after 31 December 2025 but prior to the date of this report.

S Fukasawa ceased to be a director after 31 December 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). 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.

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.

AUDITORS

The auditors, Sumer Auditco Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

G Pillinger - Director

8 September 2026

Opinion

We have audited the financial statements of Audience Systems Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 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 31 December 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.

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 page 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.

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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the Group and industry, we identified that the principal risks of non-compliance with laws and regulations related to health and safety, anti-bribery, employment law and company legislation, and we considered the extent to which non-compliance might have a material effect on the financial statements of the . We Group also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and taxation legislation. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to increase revenue or reduce expenditure, and management bias in accounting estimates and judgemental areas of the financial statements. Audit procedures performed by the audit engagement team included:

- Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud;

- Understanding of management’s internal controls designed to prevent and detect irregularities, and fraud;

- Reviewing the Group’s legal costs to check for non-compliance with laws and regulations and fraud;

- Reviewing Board of Directors minutes;

- Review of tax compliance with the involvement of our tax specialists in the audit;

- Designing audit procedures to incorporate unpredictability around the nature, timing or extent of our testing of expenses;

-Testing transactions entered into outside of the normal course of the Group’s business; and

-Identifying and testing journal entries, in particular any journal entries with fraud characteristics

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

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.

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.

Martin Longmore (Senior Statutory Auditor)

for and on behalf of Sumer Auditco Limited

Statutory Auditor

Chartered Accountants

Lennox House

3 Pierrepont Street

Bath

Somerset

BA1 1LB

9 September 2026

TURNOVER

5

14,535,895

15,847,167

Cost of sales

9,503,379

10,487,514

GROSS PROFIT

5,032,516

5,359,653

Distribution costs

658,888

701,352

Administrative expenses

3,924,860

3,769,577

4,583,748

4,470,929

448,768

888,724

Other operating income

30,000

-

OPERATING PROFIT

7

478,768

888,724

Interest payable and similar expenses

8

-

143

PROFIT BEFORE TAXATION

478,768

888,581

Tax on profit

9

149,107

239,417

PROFIT FOR THE FINANCIAL YEAR

329,661

649,164

Profit attributable to:

Owners of the parent

329,661

649,164

PROFIT FOR THE YEAR

329,661

649,164

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

329,661

649,164

Total comprehensive income attributable to:

Owners of the parent

329,661

649,164

FIXED ASSETS

Intangible assets

12

357,214

396,974

Tangible assets

13

1,015,478

975,537

Investments

14

-

-

1,372,692

1,372,511

CURRENT ASSETS

Stocks

15

1,097,131

1,531,096

Debtors

16

3,651,327

4,880,826

Cash at bank and in hand

1,584,419

775,458

6,332,877

7,187,380

CREDITORS

Amounts falling due within one year

17

2,792,637

3,100,192

NET CURRENT ASSETS

3,540,240

4,087,188

TOTAL ASSETS LESS CURRENT LIABILITIES

4,912,932

5,459,699

PROVISIONS FOR LIABILITIES

20

187,166

147,985

NET ASSETS

4,725,766

5,311,714

CAPITAL AND RESERVES

Called up share capital

21

3,011,871

3,011,871

Revaluation reserve

22

169,282

169,282

Retained earnings

22

1,544,613

2,130,561

SHAREHOLDERS' FUNDS

4,725,766

5,311,714

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by:

G Pillinger - Director

FIXED ASSETS

Intangible assets

12

357,214

396,974

Tangible assets

13

1,001,169

966,964

Investments

14

12,000

12,000

1,370,383

1,375,938

CURRENT ASSETS

Stocks

15

1,051,121

1,428,966

Debtors

16

3,643,806

4,786,253

Cash at bank and in hand

1,526,234

721,013

6,221,161

6,936,232

CREDITORS

Amounts falling due within one year

17

2,675,919

2,803,530

NET CURRENT ASSETS

3,545,242

4,132,702

TOTAL ASSETS LESS CURRENT LIABILITIES

4,915,625

5,508,640

PROVISIONS FOR LIABILITIES

20

189,442

152,722

NET ASSETS

4,726,183

5,355,918

CAPITAL AND RESERVES

Called up share capital

21

3,011,871

3,011,871

Revaluation reserve

22

169,282

169,282

Retained earnings

22

1,545,030

2,174,765

SHAREHOLDERS' FUNDS

4,726,183

5,355,918

Company's profit for the financial year

285,874

552,819

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by:

G Pillinger - Director

Called up

share

Retained

Revaluation

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 January 2024

3,011,871

1,481,397

169,282

4,662,550

Changes in equity

Total comprehensive income

-

649,164

-

649,164

Balance at 31 December 2024

3,011,871

2,130,561

169,282

5,311,714

Changes in equity

Dividends

-

(915,609

)

-

(915,609

)

Total comprehensive income

-

329,661

-

329,661

Balance at 31 December 2025

3,011,871

1,544,613

169,282

4,725,766

Called up

share

Retained

Revaluation

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 January 2024

3,011,871

1,621,946

169,282

4,803,099

Changes in equity

Total comprehensive income

-

552,819

-

552,819

Balance at 31 December 2024

3,011,871

2,174,765

169,282

5,355,918

Changes in equity

Dividends

-

(915,609

)

-

(915,609

)

Total comprehensive income

-

285,874

-

285,874

Balance at 31 December 2025

3,011,871

1,545,030

169,282

4,726,183

Cash flows from operating activities

Cash generated from operations

1

2,077,952

(265,981

)

Interest paid

-

(143

)

Tax paid

(118,899

)

-

Net cash from operating activities

1,959,053

(266,124

)

Cash flows from investing activities

Purchase of tangible fixed assets

(234,483

)

(208,235

)

Sale of tangible fixed assets

-

6,000

Net cash from investing activities

(234,483

)

(202,235

)

Cash flows from financing activities

Equity dividends paid

(915,609

)

-

Net cash from financing activities

(915,609

)

-

Increase/(decrease) in cash and cash equivalents

808,961

(468,359

)

Cash and cash equivalents at beginning of year

2

775,458

1,243,817

Cash and cash equivalents at end of year

2

1,584,419

775,458

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

2025

2024

£

£

Profit before taxation

478,768

888,581

Depreciation charges

234,302

224,019

Profit on disposal of fixed assets

-

(3,969

)

(Decrease)/Increase in deferred income

-

(60,473

)

Finance costs

-

143

713,070

1,048,301

Decrease/(increase) in stocks

433,965

(89,162

)

Decrease/(increase) in trade and other debtors

1,228,664

(131,560

)

Decrease in trade and other creditors

(297,747

)

(1,093,560

)

Cash generated from operations

2,077,952

(265,981

)

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 31 December 2025

31.12.25

1.1.25

£

£

Cash and cash equivalents

1,584,419

775,458

Year ended 31 December 2024

31.12.24

1.1.24

£

£

Cash and cash equivalents

775,458

1,243,817

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.25

Cash flow

At 31.12.25

£

£

£

Net cash

Cash at bank and in hand

775,458

808,961

1,584,419

775,458

808,961

1,584,419

Total

775,458

808,961

1,584,419

1.	STATUTORY INFORMATION

Audience Systems 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principal accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all the years presented, unless otherwise stated.

Functional and presentation currency

The company's functional and presentation currency is Sterling (£).

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services

provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Intangible assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software

25% straight line

Development costs

33% straight line

Other software

10% straight line

Trademarks

5% straight line