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REGISTERED NUMBER: 06853511 (England and Wales)

| RED RHINO CRUSHERS (UK) LIMITED |

| REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

RED RHINO CRUSHERS (UK) LIMITED (REGISTERED NUMBER: 06853511)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

| Page |

Company Information | 1 |

Report of the Directors | 2 |

Report of the Independent Auditors | 3 |  | to |  | 6

Profit and Loss Account | 7 |

Statement of Financial Position | 8 |

Statement of Changes in Equity | 9 |

Notes to the Financial Statements | 10 |  | to |  | 13

RED RHINO CRUSHERS (UK) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | S P Winfield

| Mrs L K Winfield-Dingley

| J A Winfield

| REGISTERED OFFICE: | 3 Castlegate

| Grantham

| Lincolnshire

| NG31 6SF

| REGISTERED NUMBER: | 06853511 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Theo Banos BA FCA

| AUDITORS: | Duncan & Toplis Audit Limited, Statutory Auditor

| 3 Castlegate

| Grantham

| Lincolnshire

| NG31 6SF

RED RHINO CRUSHERS (UK) LIMITED (REGISTERED NUMBER: 06853511)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 APRIL 2025

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of manufacture of mobile compact crushers.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2024 to the date of this report.

S P Winfield

Mrs L K Winfield-Dingley

J A Winfield

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Duncan & Toplis Audit Limited, Statutory Auditor, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S P Winfield - Director

26 January 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

RED RHINO CRUSHERS (UK) LIMITED

Opinion

We have audited the financial statements of Red Rhino Crushers (UK) Limited (the 'company') for the year ended 30 April 2025 which comprise the Profit and Loss Account, Statement of Financial Position, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 30 April 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Report of the Directors has been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

RED RHINO CRUSHERS (UK) LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit; or

- | the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

RED RHINO CRUSHERS (UK) LIMITED

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We have identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial experience, knowledge of the sector, a review of regulatory and legal correspondence and through discussions with directors and other management obtained as part of the work required by auditing standards. We have also discussed with the directors and other management the policies and procedures relating to compliance with laws and regulations. We communicated laws and regulations throughout the team and remained alert to any indications of non-compliance throughout the audit.

The potential impact of different laws and regulations varies considerably. Firstly, the company is subject to laws and regulations that directly impact the financial statements (for example financial reporting legislation) and we have assessed the extent of compliance with such laws as part of our financial statements audit. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including risk of override of controls) and determined that the principal risks were related to management bias in accounting estimates and judgemental areas of the financial statements, as well as the risk of inappropriate journal entries to increase reported profitability. Audit procedures performed by the engagement team included the identification and testing of unusual material and unusual journal entries and challenging management on key accounting estimates, assumptions and judgements made in the preparation of the financial statements. We carried out detailed substantive tests on accounting estimates, including reviewing the methods used by management to make those estimates, re-performing the calculation, and reviewing the outcome of prior year estimates.

Secondly, the company is subject to other laws and regulations where the consequence for non-compliance could have a material effect on the amounts or disclosures in the financial statements. We identified the following areas as those most likely to have such an effect: Health and Safety regulations and Employment laws.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection. This inspection included a review and assessment of the company's employment and health and safety controls and incident logs. Through these procedures, if we became aware of any non-compliance, we considered the impact on the procedures performed on the related financial statement items.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. The further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. As with any audit. There is a greater risk of non-detection of irregularities as these may involve collusion, intentional omissions or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

RED RHINO CRUSHERS (UK) LIMITED

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Theo Banos BA FCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

27 January 2026

RED RHINO CRUSHERS (UK) LIMITED (REGISTERED NUMBER: 06853511)

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2025

| 2025 |  | 2024

£ | £ |

REVENUE | 5,206,083 |  | 7,635,061 |  |

Cost of sales | 3,550,082 |  | 5,184,840 |  |

GROSS PROFIT | 1,656,001 |  | 2,450,221 |  |

Administrative expenses | 941,844 |  | 796,558 |  |

714,157 |  | 1,653,663 |  |

Other operating income | 6,383 |  | 6,817 |  |

OPERATING PROFIT | 720,540 |  | 1,660,480 |  |

Interest payable and similar expenses | 3,770 |  | 3,101 |  |

PROFIT BEFORE TAXATION | 716,770 |  | 1,657,379 |  |

Tax on profit | 167,943 |  | 375,700 |  |

PROFIT FOR THE FINANCIAL YEAR | 548,827 |  | 1,281,679 |  |

RED RHINO CRUSHERS (UK) LIMITED (REGISTERED NUMBER: 06853511)

STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 352,130 |  | 400,571 |  |

352,130 |  | 400,571 |  |

CURRENT ASSETS

Inventories | 497,710 |  | 424,141 |  |

Debtors | 6 | 513,803 |  | 1,107,717 |  |

Cash at bank and in hand | 3,043,435 |  | 2,211,090 |  |

4,054,948 |  | 3,742,948 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,009,449 |  | 1,263,953 |  |

NET CURRENT ASSETS | 3,045,499 |  | 2,478,995 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,397,629 |  | 2,879,566 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (57,026 | ) | (85,371 | ) |

PROVISIONS FOR LIABILITIES | (68,606 | ) | (71,025 | ) |

NET ASSETS | 3,271,997 |  | 2,723,170 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 3,271,897 |  | 2,723,070 |  |

SHAREHOLDERS' FUNDS | 3,271,997 |  | 2,723,170 |  |

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

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 26 January 2026 and were signed on its behalf by:

S P Winfield - Director

RED RHINO CRUSHERS (UK) LIMITED (REGISTERED NUMBER: 06853511)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 APRIL 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 May 2023 | 100 |  | 1,441,391 |  | 1,441,491 |  |

Changes in equity

Total comprehensive income | - |  | 1,281,679 |  | 1,281,679 |  |

Balance at 30 April 2024 | 100 |  | 2,723,070 |  | 2,723,170 |  |

Changes in equity

Total comprehensive income | - |  | 548,827 |  | 548,827 |  |

Balance at 30 April 2025 | 100 |  | 3,271,897 |  | 3,271,997 |  |

RED RHINO CRUSHERS (UK) LIMITED (REGISTERED NUMBER: 06853511)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Red Rhino Crushers (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 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.

| Related party exemption

| 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.

| Turnover

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

| Turnover from the sale of goods is recognised when dispatched to the customer.

| 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.

| Intellectual property rights are being amortised evenly over their estimated useful life of 10 years.

| 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 etc | - | 25% on reducing balance and 10% on cost

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Stocks are valued at the lower of cost and fair value less costs to complete and sell, after making due allowance for obsolete and slow moving items.

| Amounts recoverable on contracts

| Revenue is recognised on contracts where the company has obtained a right to consideration. Revenue recognised in this manner is based on an assessment of the fair value of the goods and services provided at the balance sheet date as a proportion of the total value of the contract. Provision is made against unbilled amounts on those contracts where the right to receive payment is contingent on factors outside the control of the company. Unbilled revenue is included in debtors.

RED RHINO CRUSHERS (UK) LIMITED (REGISTERED NUMBER: 06853511)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has chosen to adopt the FRS 102A in respect of financial instruments.

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

| 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. Accounts 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| 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.

| Goodwill

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

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 23 ) .

RED RHINO CRUSHERS (UK) LIMITED (REGISTERED NUMBER: 06853511)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | INTANGIBLE FIXED ASSETS

| Intellectual |

| property |

| Goodwill |  | rights |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 58,451 |  | 267,141 |  | 325,592 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 58,451 |  | 267,141 |  | 325,592 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  | - |  | - |  |

| At 30 April 2024 | - |  | - |  | - |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Improvements |

| to |  | Plant and |  | Office |  | Motor |

| property |  | machinery |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2024 | 12,598 |  | 346,930 |  | 31,178 |  | 265,249 |  | 655,955 |  |

| Additions | - |  | 21,014 |  | 14,131 |  | 64,667 |  | 99,812 |  |

| Disposals | - |  | (2,358 | ) | (1,281 | ) | (41,926 | ) | (45,565 | ) |

| At 30 April 2025 | 12,598 |  | 365,586 |  | 44,028 |  | 287,990 |  | 710,202 |  |

| DEPRECIATION

| At 1 May 2024 | 4,208 |  | 155,282 |  | 15,418 |  | 80,476 |  | 255,384 |  |

| Charge for year | 1,260 |  | 53,061 |  | 7,441 |  | 54,499 |  | 116,261 |  |

| Eliminated on disposal | - |  | (1,939 | ) | (1,153 | ) | (10,481 | ) | (13,573 | ) |

| At 30 April 2025 | 5,468 |  | 206,404 |  | 21,706 |  | 124,494 |  | 358,072 |  |

| NET BOOK VALUE

| At 30 April 2025 | 7,130 |  | 159,182 |  | 22,322 |  | 163,496 |  | 352,130 |  |

| At 30 April 2024 | 8,390 |  | 191,648 |  | 15,760 |  | 184,773 |  | 400,571 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 111,533 |  | 416,317 |  |

| Amounts recoverable on contract | 312,115 |  | 443,053 |  |

| VAT | - |  | 195,215 |  |

| Prepayments and accrued income | 90,155 |  | 53,132 |  |

513,803 |  | 1,107,717 |  |

RED RHINO CRUSHERS (UK) LIMITED (REGISTERED NUMBER: 06853511)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 28,345 |  | 28,346 |  |

| Trade creditors | 351,705 |  | 395,094 |  |

| Amounts owed to group undertakings | 296,805 |  | 372,671 |  |

| Taxation | 183,617 |  | 343,370 |  |

| Other taxes and social security | 9,773 |  | 9,439 |  |

| VAT | 24,118 |  | - |  |

| Other creditors | 53,604 |  | 53,445 |  |

| Accrued expenses | 61,482 |  | 61,588 |  |

1,009,449 |  | 1,263,953 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 57,026 |  | 85,371 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

10. | ULTIMATE PARENT COMPANY

| The ultimate parent company is Winfield Engineering Limited.