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REGISTERED NUMBER: 15392554 (England and Wales)

| Unaudited Financial Statements |

| for the Period 6 January 2024 to 30 June 2025 |

| for |

| Xenon Cladding (trading as HRS Cladding) |

| Limited |

| Xenon Cladding (trading as HRS Cladding) |

| Limited (Registered number: 15392554) |

Contents of the Financial Statements

for the period 6 January 2024 to 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| Xenon Cladding (trading as HRS Cladding) |

| Limited |

Company Information

for the period 6 January 2024 to 30 June 2025

| DIRECTOR: | D H Kearns

| REGISTERED OFFICE: | St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| REGISTERED NUMBER: | 15392554 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| Xenon Cladding (trading as HRS Cladding) |

| Limited (Registered number: 15392554) |

Balance Sheet

30 June 2025

| Notes | £

| FIXED ASSETS

| Tangible assets | 4 | 414,517 |  |

| Investments | 5 | 46,736 |  |

461,253 |  |

| CURRENT ASSETS

| Debtors | 6 | 724,883 |  |

| Cash at bank | 587,414 |  |

1,312,297 |  |

| CREDITORS

| Amounts falling due within one year | 7 | (1,487,214 | ) |

| NET CURRENT LIABILITIES | (174,917 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 286,336 |  |

| CAPITAL AND RESERVES

| Called up share capital | 8 | 100 |  |

| Retained earnings | 286,236 |  |

| SHAREHOLDERS' FUNDS | 286,336 |  |

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.

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 5 February 2026 and were signed by:

D H Kearns - Director

| Xenon Cladding (trading as HRS Cladding) |

| Limited (Registered number: 15392554) |

Notes to the Financial Statements

for the period 6 January 2024 to 30 June 2025

1. | STATUTORY INFORMATION

| Xenon Cladding (trading as HRS Cladding) 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.

| 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

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Short leasehold |  | - Straight line over the term of the lease |  |

| Computer equipment |  | - 33% straight line |  |

| Taxation

| Taxation for the period 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.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Xenon Cladding (trading as HRS Cladding) |

| Limited (Registered number: 15392554) |

Notes to the Financial Statements - continued

for the period 6 January 2024 to 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Share capital

| Ordinary A and Ordinary B shares are classed as equity.

| Distributions to equity holders

| Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

| Short term debtors and creditors

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Fixed asset investments

| Investments held as fixed assets are stated at cost, together with subsequent capital contributions, less any provisions for impairment.

| Investments are reviewed for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable. Impairments are calculated such that the carrying value of the fixed asset investment is the lower of its cost or recoverable amount. Recoverable amount is the higher of its net realisable value and its value in use.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 4 .

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| Additions | 414,775 |  |

| At 30 June 2025 | 414,775 |  |

| DEPRECIATION

| Charge for period | 258 |  |

| At 30 June 2025 | 258 |  |

| NET BOOK VALUE

| At 30 June 2025 | 414,517 |  |

| At the year end, the company was in the process of undertaking a refurbishment of its office premises. The project commenced during the year and remained incomplete as at 30 June 2025. As the refurbishment works had not yet been completed or brought into their intended operational condition, the related expenditure has been classified as assets under construction within tangible fixed assets.

| Expenditure incurred to date totals £414,001, representing costs directly attributable to the refurbishment project. In accordance with the company’s accounting policy, no depreciation has been charged on these assets, as they are not yet available for use. Depreciation will commence once the refurbishment has been completed and the assets are capable of operating in the manner intended by management.

| The company has assessed the carrying value of the assets under construction at the reporting date and has identified no indicators of impairment.

| Xenon Cladding (trading as HRS Cladding) |

| Limited (Registered number: 15392554) |

Notes to the Financial Statements - continued

for the period 6 January 2024 to 30 June 2025

5. | FIXED ASSET INVESTMENTS

Other |

investments |

| £

| COST

| Additions | 46,736 |  |

| At 30 June 2025 | 46,736 |  |

| NET BOOK VALUE

| At 30 June 2025 | 46,736 |  |

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

| £

| Trade debtors | 391,935 |  |

| Other debtors | 332,948 |  |

724,883 |  |

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

| £

| Trade creditors | 732,495 |  |

| Taxation and social security | 585,444 |  |

| Other creditors | 169,275 |  |

1,487,214 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal |

value: |  | £

| 50 | Ordinary A | £1 | 50 |  |

| 50 | Ordinary B | £1 | 50 |  |

100 |  |

9. | OTHER FINANCIAL COMMITMENTS

| At the balance sheet date the company has non cancellable operating lease commitments totalling £39,375 of which £17,500 is due within 1 year and £21,875 due over 1 year.

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 30 June 2025:

| £

| D H Kearns |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 184,972 |  |

| Amounts repaid | - |  |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | 184,972 |  |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Xenon Cladding (trading as HRS Cladding)

Limited

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 Xenon Cladding (trading as HRS Cladding) Limited for the period ended 30 June 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 the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Xenon Cladding (trading as HRS Cladding) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Xenon Cladding (trading as HRS Cladding) Limited and state those matters that we have agreed to state to the director of Xenon Cladding (trading as HRS Cladding) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Xenon Cladding (trading as HRS Cladding) Limited and its director for our work or for this report.

It is your duty to ensure that Xenon Cladding (trading as HRS Cladding) Limited 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 Xenon Cladding (trading as HRS Cladding) Limited. You consider that Xenon Cladding (trading as HRS Cladding) Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Xenon Cladding (trading as HRS Cladding) Limited. 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.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

5 February 2026