ABEC (Group) Ltd - Period Ending 2026-03-31

Registration number: 13152619 (England & Wales)

ABEC (Group) Ltd

Annual Report and Financial Statements

for the Year Ended 31 March 2026

ABEC (Group) Ltd

Contents

Company Information	1
Strategic Report	2
Directors' Report	3
Statement of Directors' Responsibilities	4
Independent Auditor's Report	5 to 7
Profit and Loss Account	8
Balance Sheet	9
Statement of Changes in Equity	10
Notes to the Financial Statements	11 to 17

ABEC (Group) Ltd

Company Information

Directors

M Morrall

M S Litten

A Shaw

Registered office

7 Miller Court
Severn Drive
Tewkesbury Business Park
Tewkesbury
GL20 8DN

Auditors

Hazlewoods LLP Staverton Court
Staverton
Cheltenham
GL51 0UX

ABEC (Group) Ltd

Strategic Report for the Year Ended 31 March 2026

The directors present their strategic report for the year ended 31 March 2026.

Principal activity

The principal activity of the company is that of being an intermediate holding company.

Fair review of the business

Given the nature of the business, the company's directors are of the opinion that analysis using key performance indicators is not necessary for an understanding of the company's development, performance, and position of the business. The directors also note that the results of the group are consolidated at the Acorn Top Co Limited level and strategic reporting is presented within those financial statements.

The results for the company for the year show a loss before tax of £69,302 (2025 - profit of £648,669) after incurring exceptional professional fees related to debt fund raising of £65,099 (2025: N/A) and receipt of dividends from subsidiary undertakings of £Nil (2025: £675,448). At 31 March 2026, the company had net assets of £1,406,729 (2025 - £1,460,580). The directors consider the performance for the year and the financial position at the year end to be satisfactory.

Principal risks and uncertainties

The company's principal risk relates to the potential impairment of the value of its investment in subsidiaries.

Approved by the Board on 30 September 2026 and signed on its behalf by:

A Shaw
Chief Financial Officer

ABEC (Group) Ltd

Directors' Report for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

M Morrall

M S Litten

A Shaw

Going concern

The directors have assessed the company's ability to continue as a going concern and consider it appropriate to prepare the financial statements on that basis.

Information included in the Strategic Report

Details about the business's environment and risks, together with details of monitoring undertaken by the directors are dealt with elsewhere in the strategic report.

Financial instruments

The company's financial instruments comprise amounts due from and due to group undertakings. The directors consider exposure to credit risk and liquidity risk to be low due to the nature of these balances and the financial strength of the wider group.

Disclosure of information to the auditors

Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditors are unaware.

Approved by the Board on 30 September 2026 and signed on its behalf by:

A Shaw
Chief Financial Officer

ABEC (Group) Ltd

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual Report 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 of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

•	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 transactions and disclose with reasonable accuracy at any time the financial position of the company 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ABEC (Group) Ltd

Independent Auditor's Report to the Members of ABEC (Group) Ltd

Opinion

We have audited the financial statements of ABEC (Group) Ltd (the 'company') for the year ended 31 March 2026, which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity, and 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 company's affairs as at 31 March 2026 and of its loss 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 auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company 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 company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were 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 included in the annual report, other than the financial statements and our auditor’s report 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinion on other matter 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 Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

•	the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

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

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:

ABEC (Group) Ltd

Independent Auditor's Report to the Members of ABEC (Group) Ltd

•	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
•	the 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 4, 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 is 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 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 company or to cease operations, or have no realistic alternative but to do so.

Auditor 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 an auditor’s report 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
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:

We considered the nature of the company's industry and its control environment and reviewed the company's documentation of their policies and procedures relating to fraud and compliance with laws and regulations. We also enquired of management about their own identification and assessment of the risks of irregularities.

We obtained an understanding of the legal and regulatory framework that the company operates in and identified the key laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements, including the UK Companies Act and tax legislation, and, those that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty.

We discussed among the audit engagement team regarding the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override of controls. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgments made in accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.

ABEC (Group) Ltd

Independent Auditor's Report to the Members of ABEC (Group) Ltd

In addition to the above, our procedures to respond to the risks identified included the following:

• reviewing financial statement disclosures by testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

• performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatements due to fraud;

• enquiring of management concerning actual and potential litigation and claims and instances of non-compliance with laws and regulations; and

• reading minutes of meetings of those charged with governance.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements,
recognising that 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,
misrepresentations or through collusion. There are inherent limitations in the audit procedures performed 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 are to become aware of it.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of this 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 an auditor’s report 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.

Scott Lawrence (Senior Statutory Auditor)
For and on behalf of Hazlewoods LLP, Statutory Auditor

Staverton Court
Staverton
Cheltenham
GL51 0UX

30 September 2026

ABEC (Group) Ltd

Profit and Loss Account for the Year Ended 31 March 2026

	Note	2026 £	2025 £
Administrative expenses		(1,605)	3,702
Operating profit	3	(1,605)	3,702
Adjusting items	4	(4,770)	-
Exceptional items	4	(60,329)	-
Other interest receivable and similar income	5	138	705,207
Interest payable and similar expenses	6	(2,736)	(60,240)
(Loss)/profit before tax		(69,302)	648,669
Tax on (loss)/profit	8	15,451	-
(Loss)/profit for the financial year		(53,851)	648,669

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

ABEC (Group) Ltd

(Registration number: 13152619)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Investments	9	1,658,682	1,620,977
Current assets
Debtors	10	637,617	159,250
Cash at bank and in hand		8,387	25,938
		646,004	185,188
Creditors: Amounts falling due within one year	12	(897,957)	(345,585)
Net current liabilities		(251,953)	(160,397)
Net assets		1,406,729	1,460,580
Capital and reserves
Called up share capital		1,468,656	1,468,656
Retained earnings		(61,927)	(8,076)
Shareholders' funds		1,406,729	1,460,580

Approved and authorised by the Board on 30 September 2026 and signed on its behalf by:

A Shaw
Chief Financial Officer

ABEC (Group) Ltd

Statement of Changes in Equity for the Year Ended 31 March 2026

	Share capital £	Retained earnings £	Total £
At 1 April 2025	1,468,656	(8,076)	1,460,580
Loss for the year	-	(53,851)	(53,851)
At 31 March 2026	1,468,656	(61,927)	1,406,729

Share capital
£

Retained earnings
£

Total
£

At 1 April 2024

1,468,656

18,703

1,487,359

Profit for the year

-

648,669

648,669

Dividends

-

(675,448)

(675,448)

At 31 March 2025

1,468,656

(8,076)

1,460,580

ABEC (Group) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Miller Court
Severn Drive
Tewkesbury Business Park
Tewkesbury
GL20 8DN
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Summary of disclosure exemptions

As a qualifying entity, the company has applied the disclosure exemptions available under FRS 102 and has therefore not prepared a cash flow statement.

Name of parent of group

These financial statements are consolidated in the financial statements of Acorn Top Co Limited.

The financial statements of Acorn Top Co Limited may be obtained from the company's registered office at 7 Miller Court Severn Drive, Tewkesbury Business Park, Tewkesbury, Gloucestershire, England, GL20 8DN.

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Exemption from preparing group accounts

The financial statements contain information about ABEC (Group) Ltd as an individual company and do not contain consolidated financial information as the parent of a group.

The company is exempt under section 400 of the Companies Act 2006 from the requirement to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its ultimate parent company, Acorn Top Co Limited.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts 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. Actual results may differ from these estimates.

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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

ABEC (Group) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

Judgements

No significant judgements have been made by management in preparing these financial statements.

Key sources of estimation uncertainty

No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporate tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investments

Investments in subsidiaries are measured at cost less impairment.

Dividends receivable from investments are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments
The company's financial instruments consist of amounts due from and due to group undertakings. These financial assets and liabilities are recognised initially at transaction price and subsequently measured at amortised cost less impairment, where applicable

3

Operating profit

Arrived at after charging/(crediting)

	2026 £	2025 £
Foreign exchange losses/(gains)	1,467	(3,866)

4

Adjusting and exceptional items

Exceptional items in the year related to professional fees related to debt fund raising of £60,329 (2025: N/A). Adjusting items comprise certain income and expenditure which management considers should be presented separately to assist users' understanding of the company's underlying performance.

ABEC (Group) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

5

Other interest receivable and similar income

	2026 £	2025 £
Interest income on bank deposits	138	-
Dividend income	-	675,448
Other finance income	-	29,759
	138	705,207

6

Interest payable and similar expenses

	2026 £	2025 £
Interest expense on other finance liabilities	2,736	60,240

7

Staff costs

The average number of persons employed by the company (including directors) during the year, analysed by category was as follows:

	2026 No.	2025 No.
Administration and support	3	3

8

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	(15,451)	-

The tax on profit before tax for the year is lower than the standard rate of corporation tax in the UK (2025 - the same as the standard rate of corporation tax in the UK) of 25% (2025 - 25%).

The differences are reconciled below:

	2026 £	2025 £
(Loss)/profit before tax	(69,302)	648,669
Corporation tax at standard rate	(17,326)	162,167
Effect of expense not deductible in determining taxable profit (tax loss)	1,875	-
Tax increase arising from group relief	-	6,695
Tax decrease from effect of dividends from UK companies	-	(168,862)
Total tax credit	(15,451)	-

During the current year, the company surrendered taxable losses of £61,804 to certain other group undertakings and recognised a receivable of £15,451 in the relevant group balance as at the balance sheet date. In the prior year, losses were surrendered but for no consideration.

ABEC (Group) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

9

Investments

	2026 £	2025 £
Investments in subsidiaries	1,658,682	1,620,977

Subsidiaries	£
Cost or valuation
At 1 April 2025	1,620,977
Additions	37,705
At 31 March 2026	1,658,682
Provision
Carrying amount
At 31 March 2026	1,658,682
At 31 March 2025	1,620,977

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking	Registered office	Holding	Proportion of voting rights and shares held
			2026	2025
Subsidiary undertakings
ABEC (ME) Ltd	7 Miller Court, Severn Drive, Tewkesbury Business Park, Tewkesbury, GL20 8DN United Kingdom	Ordinary shares	100%	100%
ABEC Ltd	7 Miller Court, Severn Drive, Tewkesbury Business Park, Tewkesbury, GL20 8DN United Kingdom	Ordinary shares	100%	100%
ABEC Controls (Group) WLL	The E18hteen, 19th Floor, Office No 1928, Building No 230, Zone 69, Street 303, Doha Qatar	Ordinary shares	100%	100%
ABEC (Contracts) Limited	7 The Courtyard, Carmanhall Road, Sandyford, Dublin Republic of Ireland	Ordinary shares	100%	100%
ABEC GmBH	ABC Workspaces Mainzer Landstrasse 69 60329 Frankfurt Germany	Ordinary	100%	100%

ABEC (Group) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

Undertaking	Registered office	Holding	Proportion of voting rights and shares held
ABEC KSA Ltd	Building No 8592 King Fahad Road Al Olaya Riyadh 12333 Saudi Arabia	Ordinary	100%	100%
ABEC Contracting LLC	Iris Bay 901-A80 MISA Business Center LLC Business Bay Dubai United Arab Emirates	Ordinary shares	100%	0%
ABEC Italy SRL	Via del Lauro 9 Milan 10121 Italy	Ordinary shares	100%	0%
ABEC Contracts Barcelona SL	Carrer De Maria Cubi 7 Sarria-Sant-Gervasi Barcelona 08006 Spain	Ordinary shares	100%	0%
ABEC Netherlands B.V	Spaces Westerpark Haarlemmerweg 331 A Amsterdam 1051LH Netherlands	Ordinary shares	100%	0%

10

Debtors

Note

2026
£

2025
£

Amounts owed by group companies

637,617

159,250

637,617

159,250

11

Cash and cash equivalents

2026
£

2025
£

Cash at bank

8,387

25,938

12

Creditors

Note

2026
£

2025
£

Due within one year

Loans and borrowings

13

-

198,995

Amount due to group companies

897,957

126,781

Amounts due to related parties

-

19,809

897,957

345,585

ABEC (Group) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

13

Loans and borrowings

Current loans and borrowings

	2026 £	2025 £

Other borrowings	-	198,995

Other borrowings
Other borrowings related to a loan that was drawn down in July 2024 and was repayable over 12 months with an initial repayment of £23,018 and 11 subsequent repayments of £22,868 with the final instalment due and paid in July 2025. The loan was denominated in Pound Sterling and had a nominal interest rate of 16%.

14

Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £0.01 each	146,865,601	1,468,656	1	-
C1 ordinary shares of £0.01 each	-	-	78,190,090	781,901
D1 ordinary shares of £0.01 each	-	-	41,473,690	414,737
F1 ordinary shares of £0.01 each	-	-	17,201,820	172,018
Preferred ordinary shares of £0.01 each	-	-	10,000,000	100,000
	146,865,601	1,468,656	146,865,601	1,468,656

Rights, preferences and restrictions

Ordinary shares have the following rights, preferences and restrictions:
Each of the Ordinary shares has equal rights to voting, dividend and capital distribution on a winding up of the company.

During the current year and as a result of the acquisition of the entirety of the share capital by the parent company, Acorn Bid Co Limited, the company redesignated its C1, D1, F1 and Preferred ordinary shares as Ordinary shares. Therefore, at the current balance sheet date there is only one class of share.

15

Dividends

	2026 £	2025 £
Dividends paid	-	675,448

ABEC (Group) Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

16

Parent and ultimate parent undertaking

The company's immediate parent is Acorn Bid Co Limited, incorporated in the United Kingdom.

The ultimate parent is Acorn Top Co Limited, incorporated in the United Kingdom.

The ultimate controlling party is Acorn Mixer LLP.

The parent of the smallest and largest group in which these financial statements are consolidated is Acorn Top Co Limited, incorporated in the United Kingdom.

The consolidated financial statements of Acorn Top Co Limited can be obtained from the company's registered office at 7 Miller Court Severn Drive, Tewkesbury Business Park, Tewkesbury, Gloucestershire, England, GL20 8DN.