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REGISTERED NUMBER: 05899676 (England and Wales)

| RESOURCE EFFICIENCY WALES LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST AUGUST 2025 |

RESOURCE EFFICIENCY WALES LIMITED (REGISTERED NUMBER: 05899676) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| RESOURCE EFFICIENCY WALES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST AUGUST 2025

| DIRECTORS: | Mr. J R S Kay

| Ms V Bond

| REGISTERED OFFICE: | 2 Alexandra Gate Ffordd Pengam

| Cardiff

| CF24 2SA

| REGISTERED NUMBER: | 05899676 (England and Wales)

| ACCOUNTANTS: | Carston ETL

| Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

RESOURCE EFFICIENCY WALES LIMITED (REGISTERED NUMBER: 05899676) |

STATEMENT OF FINANCIAL POSITION

31ST AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,089 |  | 2,659 |  |

CURRENT ASSETS

Debtors | 5 | 8,000 |  | 8,689 |  |

Cash at bank | 81,072 |  | 69,347 |  |

89,072 |  | 78,036 |  |

CREDITORS

Amounts falling due within one year | 6 | 58,063 |  | 64,863 |  |

NET CURRENT ASSETS | 31,009 |  | 13,173 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 33,098 |  | 15,832 |  |

RESERVES

Income and expenditure account | 33,098 |  | 15,832 |  |

33,098 |  | 15,832 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 surplus or deficit 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.

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 Board of Directors and authorised for issue on 5th December 2025 and were signed on its behalf by:

Mr. J R S Kay - Director

RESOURCE EFFICIENCY WALES LIMITED (REGISTERED NUMBER: 05899676) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

1. | STATUTORY INFORMATION

| Resource Efficiency Wales Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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, excluding discounts, rebates, value added tax and other sales taxes.

| 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 | - | 15% straight line on cost

| Taxation

| Taxation for the year 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 statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1st September 2024

| and 31st August 2025 | 4,600 |  |

| DEPRECIATION

| At 1st September 2024 | 1,941 |  |

| Charge for year | 570 |  |

| At 31st August 2025 | 2,511 |  |

| NET BOOK VALUE

| At 31st August 2025 | 2,089 |  |

| At 31st August 2024 | 2,659 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 8,000 |  | 8,689 |  |

RESOURCE EFFICIENCY WALES LIMITED (REGISTERED NUMBER: 05899676) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,500 |  | 11,700 |  |

| Taxation and social security | 9,552 |  | - |  |

| Other creditors | 42,011 |  | 53,163 |  |

58,063 |  | 64,863 |  |

7. | LIMITED BY GUARANTEE

| Each member of the board has undertaken to guarantee the Company's debts to the sum of £1 each.