REGISTERED NUMBER: 08599115 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2026

FOR

MALL SOLUTIONS UK LTD

Page

Company Information

1

Report of the Directors

2

Consolidated Income Statement

3

Consolidated Balance Sheet

4

Company Balance Sheet

6

Notes to the Consolidated Financial Statements

8

DIRECTORS:

T W J Brice

B R Lewis

J Normansell

L Thomas

REGISTERED OFFICE:

5 The Quadrant

Coventry

United Kingdom

CV1 2EL

REGISTERED NUMBER:

08599115 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

The directors present their report with the financial statements of the company and the group for the period 1 January 2025 to 30 June 2026.

DIRECTORS

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

T W J Brice

B R Lewis

J Normansell

L Thomas

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

B R Lewis - Director

14 September 2026

TURNOVER

3,613,720

2,250,413

Cost of sales

69,960

19,764

GROSS PROFIT

3,543,760

2,230,649

Administrative expenses

3,359,262

1,923,672

OPERATING PROFIT

4

184,498

306,977

Interest receivable and similar income

2,302

1,962

186,800

308,939

Interest payable and similar expenses

3,397

1,301

PROFIT BEFORE TAXATION

183,403

307,638

Tax on profit

51,796

79,049

PROFIT FOR THE FINANCIAL PERIOD

131,607

228,589

Profit attributable to:

Owners of the parent

131,607

228,589

FIXED ASSETS

Intangible assets

6

93,283

89,833

Tangible assets

7

15,102

19,187

Investments

8

-

-

108,385

109,020

CURRENT ASSETS

Debtors

9

582,749

753,437

Cash at bank and in hand

1,297,862

1,629,610

1,880,611

2,383,047

CREDITORS

Amounts falling due within one year

10

1,736,783

2,231,683

NET CURRENT ASSETS

143,828

151,364

TOTAL ASSETS LESS CURRENT LIABILITIES

252,213

260,384

CREDITORS

Amounts falling due after more than one year

11

-

14,378

NET ASSETS

252,213

246,006

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

251,213

245,006

252,213

246,006

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company and the group to obtain an audit of its financial statements for the period ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

B R Lewis - Director

FIXED ASSETS

Intangible assets

6

-

-

Tangible assets

7

-

-

Investments

8

100

100

100

100

CURRENT ASSETS

Debtors

9

287,441

276,267

Cash at bank

6,603

5,926

294,044

282,193

CREDITORS

Amounts falling due within one year

10

284,857

269,684

NET CURRENT ASSETS

9,187

12,509

TOTAL ASSETS LESS CURRENT LIABILITIES

9,287

12,609

CREDITORS

Amounts falling due after more than one year

11

-

5,000

NET ASSETS

9,287

7,609

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

8,287

6,609

9,287

7,609

Company's profit for the financial year

127,078

237,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

B R Lewis - Director

1.	STATUTORY INFORMATION

Mall Solutions UK Ltd 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.	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.

Basis of consolidation

The financial statements consolidate the financial statements of Mall Solutions UK Limited and all of its subsidiary undertakings.

The results of subsidiaries acquired or disposed of during the year are included from, or to, the date that control passes.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery

-

20% straight line

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The 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.

3.	EMPLOYEES AND DIRECTORS

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

The average number of employees by undertakings that were proportionately consolidated during the period was 31 (2024 - 32 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

Period

1/1/25

to

Year ended

30/6/26

31/12/24

£

£

Depreciation - owned assets

12,195

8,142

5.	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.

6.	INTANGIBLE FIXED ASSETS

Group

Development

costs

£

COST

At 1 January 2025

89,833

Additions

3,450

At 30 June 2026

93,283

NET BOOK VALUE

At 30 June 2026

93,283

At 31 December 2024

89,833

7.	TANGIBLE FIXED ASSETS

Group

Plant and

machinery

£

COST

At 1 January 2025

36,824

Additions

8,110

At 30 June 2026

44,934

DEPRECIATION

At 1 January 2025

17,637

Charge for period

12,195

At 30 June 2026

29,832

NET BOOK VALUE

At 30 June 2026

15,102

At 31 December 2024

19,187

8.	FIXED ASSET INVESTMENTS

Company

Shares in

group

undertakings

£

COST

At 1 January 2025

and 30 June 2026

100

NET BOOK VALUE

At 30 June 2026

100

At 31 December 2024

100

The company acquired 100% of the share capital of Mall Solutions Europe Limited (company number 07303106 registered in England and Wales) on 30th June 2022 for nominal value. Prior to, and following the acquistion, both companies had the same controlling party, Byron Lewis. The value of the assets and liabilities of Mall Solutions Europe Limited at 30.06.2022 was £242,102.

9.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

2026

2024

2026

2024

£

£

£

£

Trade debtors

206,186

374,155

11,982

48,175

Amounts owed by group undertakings

-

-

264,941

215,284

Other debtors

376,563

379,282

10,518

12,808

582,749

753,437

287,441

276,267

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

2026

2024

2026

2024

£

£

£

£

Bank loans and overdrafts

4,467

20,783

-

10,000

Trade creditors

154,598

18,427

41,958

(1,891

)

Taxation and social security

185,625

243,978

3,689

25,322

Other creditors

1,392,093

1,948,495

239,210

236,253

1,736,783

2,231,683

284,857

269,684

11.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Group

Company

2026

2024

2026

2024

£

£

£

£

Bank loans

-

14,378

-

5,000

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 June 2026 and the year ended 31 December 2024:

2026

2024

£

£

B R Lewis

Balance outstanding at start of period

377

377

Amounts advanced

206,143

-

Amounts repaid

(209,300

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(2,780

)

377

J Normansell

Balance outstanding at start of period

4,080

4,080

Amounts advanced

11,500

20,500

Amounts repaid

(11,500

)

(20,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

4,080

4,080

L Thomas

Balance outstanding at start of period

1,290

1,290

Amounts advanced

5,750

13,000

Amounts repaid

(5,750

)

(13,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

1,290

1,290

T W J Brice

Balance outstanding at start of period

837

837

Amounts advanced

5,175

9,225

Amounts repaid

(5,175

)

(9,225

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

837

837