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REGISTERED NUMBER: 15781058 (England and Wales)

| AURA METALS RECYCLING LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 15 JUNE 2024 TO 30 JUNE 2025 |

AURA METALS RECYCLING LTD (REGISTERED NUMBER: 15781058) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 15 JUNE 2024 TO 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| AURA METALS RECYCLING LTD |

COMPANY INFORMATION

FOR THE PERIOD 15 JUNE 2024 TO 30 JUNE 2025

| DIRECTOR: | Mr R P Harvey

| REGISTERED OFFICE: | Wallace House

| 20 Birmingham Road

| Walsall

| West Midlands

| WS1 2LT

| REGISTERED NUMBER: | 15781058 (England and Wales)

| ACCOUNTANTS: | Wallace Crooke Walsall Limited

| Chartered Accountants

| Wallace House

| 20 Birmingham Road

| Walsall

| West Midlands

| WS1 2LT

AURA METALS RECYCLING LTD (REGISTERED NUMBER: 15781058) |

BALANCE SHEET

30 JUNE 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 143,346 |  |

| Tangible assets | 5 | 77,557 |  |

220,903 |  |

| CURRENT ASSETS

| Stocks | 442,132 |  |  |

| Debtors | 6 | 1,106,882 |  |  |

| Cash at bank | 21,923 |  |  |

1,570,937 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 1,505,313 |  |

| NET CURRENT ASSETS | 65,624 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 286,527 |  |

| CREDITORS

| Amounts falling due after more than one year | 8 | 122,317 |  |

| NET ASSETS | 164,210 |  |

| CAPITAL AND RESERVES

| Called up share capital | 9 | 100 |  |

| Retained earnings | 164,110 |  |

| SHAREHOLDERS' FUNDS | 164,210 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

AURA METALS RECYCLING LTD (REGISTERED NUMBER: 15781058) |

BALANCE SHEET - continued

30 JUNE 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 September 2025 and were signed by:

Mr R P Harvey - Director

AURA METALS RECYCLING LTD (REGISTERED NUMBER: 15781058) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 15 JUNE 2024 TO 30 JUNE 2025

1. | STATUTORY INFORMATION

| Aura Metals Recycling 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 Company 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.

| The company's financial statements are individual entity financial statements.

| The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

| 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.

| 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 | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowances for obsolete and slow moving items.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

AURA METALS RECYCLING LTD (REGISTERED NUMBER: 15781058) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 15 JUNE 2024 TO 30 JUNE 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 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company'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 6 .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 197,015 |  |

| At 30 June 2025 | 197,015 |  |

| AMORTISATION

| Amortisation for period | 53,669 |  |

| At 30 June 2025 | 53,669 |  |

| NET BOOK VALUE

| At 30 June 2025 | 143,346 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| Additions | 47,368 |  | 41,672 |  | 4,922 |  | 93,962 |  |

| At 30 June 2025 | 47,368 |  | 41,672 |  | 4,922 |  | 93,962 |  |

| DEPRECIATION

| Charge for period | 7,888 |  | 7,150 |  | 1,367 |  | 16,405 |  |

| At 30 June 2025 | 7,888 |  | 7,150 |  | 1,367 |  | 16,405 |  |

| NET BOOK VALUE

| At 30 June 2025 | 39,480 |  | 34,522 |  | 3,555 |  | 77,557 |  |

AURA METALS RECYCLING LTD (REGISTERED NUMBER: 15781058) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 15 JUNE 2024 TO 30 JUNE 2025

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

£ |

| Trade debtors | 900,792 |  |

| Other debtors | 2,000 |  |

| VAT | 68,430 |  |

| Prepayments and accrued income | 135,660 |  |

1,106,882 |  |

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

£ |

| Trade creditors | 1,120,456 |  |

| Tax | 49,346 |  |

| Social security and other taxes | 3,173 |  |

| Other creditors | 305,265 |  |

| Directors' current accounts | 9,692 |  |

| Accruals and deferred income | 17,381 |  |

1,505,313 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Trade creditors | 22,317 |  |

| Other creditors | 100,000 |  |

122,317 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | Ordinary | £1 | 100 |  |

| 100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.