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REGISTERED NUMBER: 07215402 (England and Wales)

GREEN INC (EU) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST JULY 2025

| GREEN INC (EU) LIMITED (REGISTERED NUMBER: 07215402) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

| Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| GREEN INC (EU) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST JULY 2025

| DIRECTORS: | Mr B C Davis

| Mrs S Davis

| Mr D J S Lee

| REGISTERED OFFICE: | 1 Milton Road

| SWINDON

| Wiltshire

| SN1 5JE

| REGISTERED NUMBER: | 07215402 (England and Wales)

| ACCOUNTANTS: | Morris Owen

| Chartered Accountants

| 43-45 Devizes Road

| SWINDON

| Wiltshire

| SN1 4BG

| GREEN INC (EU) LIMITED (REGISTERED NUMBER: 07215402) |

STATEMENT OF FINANCIAL POSITION

31ST JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 27,774 |  | 36,914 |  |

CURRENT ASSETS

Debtors | 5 | 41,033 |  | 128,945 |  |

Cash at bank and in hand | 139,398 |  | 107,571 |  |

180,431 |  | 236,516 |  |

CREDITORS

Amounts falling due within one year | 6 | 72,762 |  | 202,163 |  |

NET CURRENT ASSETS | 107,669 |  | 34,353 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 135,443 |  | 71,267 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 1,025 |  | 11,494 |  |

NET ASSETS | 134,418 |  | 59,773 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 18,195 |  | 12,695 |  |

Share premium | 9 | 105,512 |  | 105,512 |  |

Capital contribution reserves | 9 | 491,801 |  | 491,801 |  |

Retained earnings | 9 | (481,090 | ) | (550,235 | ) |

SHAREHOLDERS' FUNDS | 134,418 |  | 59,773 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 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.

| GREEN INC (EU) LIMITED (REGISTERED NUMBER: 07215402) |

STATEMENT OF FINANCIAL POSITION - continued

31ST JULY 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th August 2025 and were signed on its behalf by:

Mr B C Davis - Director

| GREEN INC (EU) LIMITED (REGISTERED NUMBER: 07215402) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

1. | STATUTORY INFORMATION

| Green Inc (EU) Limited is a private company, limited by shares, registered in England and Wales.

| The company's registered number is 07215402.

| The company's registered office address is 1 Milton Road, Swindon, Wiltshire, SN1 5JE.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

| Tangible fixed assets

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

| Long leasehold | - | Over the term of the lease

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Financial instruments

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| GREEN INC (EU) LIMITED (REGISTERED NUMBER: 07215402) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JULY 2025

2. | ACCOUNTING POLICIES - continued

| 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 year was 25 (2024 - 24 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st August 2024 | 47,391 |  | 68,533 |  | 115,924 |  |

| Additions | - |  | 5,786 |  | 5,786 |  |

| At 31st July 2025 | 47,391 |  | 74,319 |  | 121,710 |  |

| DEPRECIATION

| At 1st August 2024 | 25,446 |  | 53,564 |  | 79,010 |  |

| Charge for year | 9,480 |  | 5,446 |  | 14,926 |  |

| At 31st July 2025 | 34,926 |  | 59,010 |  | 93,936 |  |

| NET BOOK VALUE

| At 31st July 2025 | 12,465 |  | 15,309 |  | 27,774 |  |

| At 31st July 2024 | 21,945 |  | 14,969 |  | 36,914 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 31,879 |  | 60,419 |  |

| Other debtors | 9,154 |  | 68,526 |  |

41,033 |  | 128,945 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,348 |  | 11,253 |  |

| Trade creditors | 470 |  | 42,573 |  |

| Taxation and social security | 15,717 |  | 56,024 |  |

| Other creditors | 46,227 |  | 92,313 |  |

72,762 |  | 202,163 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 1,025 |  | 11,494 |  |

| GREEN INC (EU) LIMITED (REGISTERED NUMBER: 07215402) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JULY 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 12,695 | Ordinary | £1 | 18,195 |  | 12,695 |  |

9. | RESERVES

| The capital contribution arose as a result of the then parent company waiving a loan balance. The waiving of the loan represented an outright gift to the company.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31st July 2025 and 31st July 2024:

2025 | 2024 |

£ | £ |

| Mr B C Davis

| Balance outstanding at start of year | 5,000 |  | - |  |

| Amounts advanced | 6,007 |  | 5,000 |  |

| Amounts repaid | (11,007 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 5,000 |  |

| Mrs S Davis

| Balance outstanding at start of year | 4,000 |  | - |  |

| Amounts advanced | 8,775 |  | 4,000 |  |

| Amounts repaid | (12,775 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 4,000 |  |