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REGISTERED NUMBER: SC696181 (Scotland)

| Unaudited Financial Statements |

| For The Year Ended 30 April 2025 |

| for |

| EWG Commercial Management Ltd |

| EWG Commercial Management Ltd (Registered number: SC696181) |

Contents of the Financial Statements

For The Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| EWG Commercial Management Ltd |

Company Information

For The Year Ended 30 April 2025

| DIRECTOR: | E Gray

| REGISTERED OFFICE: | 10 Burnacre Gardens

| Uddingston

| Glasgow

| G71 7SU

| REGISTERED NUMBER: | SC696181 (Scotland)

| ACCOUNTANTS: | Atkinson Donnelly LLP

| 1 Cambuslang Court

| Cambuslang

| Glasgow

| Strathclyde

| G32 8FH

| EWG Commercial Management Ltd (Registered number: SC696181) |

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 1,158 |  |

CURRENT ASSETS

Debtors | 5 | 4,015 |  | 14,486 |  |

Cash at bank | 885 |  | 6,499 |  |

4,900 |  | 20,985 |  |

CREDITORS

Amounts falling due within one year | 6 | 4,637 |  | 21,755 |  |

NET CURRENT ASSETS/(LIABILITIES) | 263 |  | (770 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 263 |  | 388 |  |

PROVISIONS FOR LIABILITIES | 7 | - |  | 220 |  |

NET ASSETS | 263 |  | 168 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 163 |  | 68 |  |

SHAREHOLDERS' FUNDS | 263 |  | 168 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

| EWG Commercial Management Ltd (Registered number: SC696181) |

Balance Sheet - continued

30 April 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 January 2026 and were signed by:

E Gray - Director

| EWG Commercial Management Ltd (Registered number: SC696181) |

Notes to the Financial Statements

For The Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| EWG Commercial Management Ltd is a private company, limited by shares , registered in Scotland. 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.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Computer equipment | - | 20% on reducing balance

| Financial instruments

| Debtors

| 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.

| Creditors

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

| Cash and Bank Balances

| Cash and bank balances are measured at the transaction price.

| 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.

| EWG Commercial Management Ltd (Registered number: SC696181) |

Notes to the Financial Statements - continued

For The Year Ended 30 April 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.

| 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 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 May 2024 | 2,224 |  |

| Disposals | (2,224 | ) |

| At 30 April 2025 | - |  |

| DEPRECIATION

| At 1 May 2024 | 1,066 |  |

| Eliminated on disposal | (1,066 | ) |

| At 30 April 2025 | - |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | 1,158 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 2,120 |  | 12,470 |  |

| Other debtors | 1,895 |  | 2,016 |  |

4,015 |  | 14,486 |  |

| EWG Commercial Management Ltd (Registered number: SC696181) |

Notes to the Financial Statements - continued

For The Year Ended 30 April 2025

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Taxation and social security | 2,538 |  | 8,981 |  |

| Other creditors | 2,099 |  | 12,774 |  |

4,637 |  | 21,755 |  |

7. | PROVISIONS FOR LIABILITIES

| 30.4.25 |  | 30.4.24

£ | £ |

| Deferred tax | - |  | 220 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 220 |  |

| Provided during year | (220 | ) |

| Balance at 30 April 2025 | - |  |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

EWG Commercial Management Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EWG Commercial Management Ltd for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of EWG Commercial Management Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EWG Commercial Management Ltd and state those matters that we have agreed to state to the director of EWG Commercial Management Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that EWG Commercial Management Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EWG Commercial Management Ltd. You consider that EWG Commercial Management Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of EWG Commercial Management Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

16 January 2026