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REGISTERED NUMBER: 10203065 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MANHEAD UK LIMITED

MANHEAD UK LIMITED (REGISTERED NUMBER: 10203065)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

MANHEAD UK LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | C Cornell

| N Crampton

| S Mitzel

| REGISTERED OFFICE: | 55 Loudoun Road

| St John’s Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 10203065 (England and Wales)

| AUDITORS: | mgr Audit Limited

| Chartered Accountants

| Statutory Auditors

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

MANHEAD UK LIMITED (REGISTERED NUMBER: 10203065)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,297 |  | - |  |

CURRENT ASSETS

Stocks | 73,888 |  | 11,659 |  |

Debtors | 5 | 247,744 |  | 19,212 |  |

Cash at bank | 834,679 |  | 512,244 |  |

1,156,311 |  | 543,115 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,070,271 | ) | (621,233 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 86,040 |  | (78,118 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 90,337 |  | (78,118 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 90,237 |  | (78,218 | ) |

SHAREHOLDERS' FUNDS | 90,337 |  | (78,118 | ) |

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

S Mitzel - Director

MANHEAD UK LIMITED (REGISTERED NUMBER: 10203065)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Manhead UK 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 Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

| Turnover

| Turnover represents amounts receivable for goods and services supplied to customers, net of VAT and trade discounts. Sales of goods and services are recognised as revenue when the goods have been delivered or the services rendered.

| Tangible fixed assets

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

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Taxation

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

MANHEAD UK LIMITED (REGISTERED NUMBER: 10203065)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Cash at bank and in hand

| Cash and cash equivalents represent cash held at bank.

| Retirement benefits

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| Financial instruments

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 2 ) .

MANHEAD UK LIMITED (REGISTERED NUMBER: 10203065)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| Additions | 5,445 |  |

| At 31 December 2025 | 5,445 |  |

| DEPRECIATION

| Charge for year | 1,148 |  |

| At 31 December 2025 | 1,148 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,297 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 43,268 |  | 9,458 |  |

| Other debtors | 204,476 |  | 9,754 |  |

247,744 |  | 19,212 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 47,407 |  | 25,129 |  |

| Amounts owed to group undertakings | 290,918 |  | 541,117 |  |

| Taxation and social security | 187,310 |  | 14,584 |  |

| Other creditors | 544,636 |  | 40,403 |  |

1,070,271 |  | 621,233 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Sarah Yardley BSc FCA (Senior Statutory Auditor)

| for and on behalf of mgr Audit Limited

MANHEAD UK LIMITED (REGISTERED NUMBER: 10203065)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | RELATED PARTY DISCLOSURES

| 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.

| Ultimate Controlling Party

| The immediate and ultimate parent company is Manhead LLC, a company registered in The United States of America