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REGISTERED NUMBER: 06447301 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Hygienex Limited |

| Hygienex Limited (Registered number: 06447301) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Abridged Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Hygienex Limited (Registered number: 06447301) |

Abridged Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 863,919 |  | 486,127 |  |

863,919 |  | 486,127 |  |

CURRENT ASSETS

Stocks | 219,547 |  | 174,307 |  |

Debtors | 1,008,379 |  | 819,490 |  |

Cash at bank and in hand | 70,237 |  | 57,054 |  |

1,298,163 |  | 1,050,851 |  |

CREDITORS

Amounts falling due within one year | 929,323 |  | 743,338 |  |

NET CURRENT ASSETS | 368,840 |  | 307,513 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,232,759 |  | 793,640 |  |

CREDITORS

Amounts falling due after more than one year | (590,169 | ) | (294,563 | ) |

PROVISIONS FOR LIABILITIES | (126,998 | ) | - |  |

NET ASSETS | 515,592 |  | 499,077 |  |

| Hygienex Limited (Registered number: 06447301) |

Abridged Balance Sheet - continued

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 699 |  | 699 |  |

Capital redemption reserve | 301 |  | 301 |  |

Retained earnings | 514,592 |  | 498,077 |  |

515,592 |  | 499,077 |  |

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

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

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 February 2026 and were signed on its behalf by:

S M Rice - Director

| Hygienex Limited (Registered number: 06447301) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Hygienex Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 06447301

| Registered office: | Unit 4

| Victoria Way

| Pride Park

| Derby

| DE24 8AN

| 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.

| 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.

| Licences are being amortised evenly over their estimated useful life of ten years.

| Software development costs is being amortised evenly over its estimated useful life of five years.

| Software development costs

| Software development costs have been capitalised and amortised once the products development has finished and made available to the market.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Equipment and tools | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hygienex Limited (Registered number: 06447301) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Financial assets and liabilities

| Short term debtors are measured at transaction price, less any impairment. Other financial assets, including loans to group companies are measured initially at fair value net of transaction costs and are subsequently measured at amortised cost using the effective interest method, less any impairment.

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

| Hygienex Limited (Registered number: 06447301) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 35 (2024 - 32 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 123,000 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 123,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024 | 1,021,796 |  |

| Additions | 526,765 |  |

| Disposals | (19,119 | ) |

| At 30 September 2025 | 1,529,442 |  |

| DEPRECIATION

| At 1 October 2024 | 535,669 |  |

| Charge for year | 144,992 |  |

| Eliminated on disposal | (15,138 | ) |

| At 30 September 2025 | 665,523 |  |

| NET BOOK VALUE

| At 30 September 2025 | 863,919 |  |

| At 30 September 2024 | 486,127 |  |

| Hygienex Limited (Registered number: 06447301) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 October 2024 | 499,312 |  |

| Additions | 510,711 |  |

| At 30 September 2025 | 1,010,023 |  |

| DEPRECIATION

| At 1 October 2024 | 155,188 |  |

| Charge for year | 113,666 |  |

| At 30 September 2025 | 268,854 |  |

| NET BOOK VALUE

| At 30 September 2025 | 741,169 |  |

| At 30 September 2024 | 344,124 |  |

6. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 29,167 |  | 79,167 |  |

| Hire purchase contracts | 727,867 |  | 349,253 |  |

757,034 |  | 428,420 |  |

| The National Westminster Bank plc hold a debenture over the company's assets dated 22 October 2009.

7. | RELATED PARTY DISCLOSURES

| The company operates an inter-company loan account with Blitz Hygiene Limited, a company controlled by two of the directors, which owns the property from which the company trades.

| During the year, rent totalling £6,000 was charged. At 30 September 2025, the company was owed £45,525 (2024: £41,145) by Blitz Hygiene Limited in respect of this arrangement.

| At the balance sheet date, the company had an outstanding loan to a director of £85,000 (2024: £nil). The loan is unsecured, interest free and repayable on demand.

| Hygienex Limited (Registered number: 06447301) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Hygienex (Holdings) Limited.

| The ultimate controlling parties are Mr S M & Mrs L M Rice.