Contents of the Financial Statements

for the Period Ended 30 December 2025

Directors' report period ended 30 December 2025

The directors present their report with the financial statements of the company for the period ended 30 December 2025

Directors

The director shown below has held office during the whole of the period from
31 December 2024 to 30 December 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
20 September 2026

And signed on behalf of the board by:
Name: A. E. Marx
Status: Secretary

Profit And Loss Account

for the Period Ended 30 December 2025

Balance sheet

As at 30 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed.

  Other accounting policies

  Basis of preparing the financial statements FRS 102 Section 1A, historical cost convention Going concern notes the net liabilities position, and that the director continues to support the business Preparation of consolidated financial statements exemption under s3992A, since Aethic Ltd doesn't prepare group accounts Significant judgements and estimates the stock write-down and the Bounce Back Loan current/noncurrent split are the main judgement areas Stocks lower of cost and net realisable value, after allowance for obsolete/slow-moving items Impairment standard FRS 102 impairment review policy Financial instruments basic financial assets/liabilities at transaction price Taxation current and deferred tax recognition Related party transactions cross-reference to the director's loan and Aethic B.V. disclosures

Notes to the Financial Statements

for the Period Ended 30 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0