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REGISTERED NUMBER: 14213558 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

VIAVI Solutions Pension Trustee UK

Limited

| VIAVI Solutions Pension Trustee UK |

| Limited (Registered number: 14213558) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| VIAVI Solutions Pension Trustee UK |

| Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | F Zou

| I Shannan

| E J S Fougeras

| REGISTERED OFFICE: | VIAVI Solutions

| Longacres House

| Six Hills Way

| Stevenage

| Hertfordshire

| SG1 2AN

| REGISTERED NUMBER: | 14213558 (England and Wales)

| AUDITORS: | DUX Advisory Limited

| Chartered Accountants and

| Statutory Auditors

| Kennel Club House

| Gatehouse Way

| Aylesbury

| Buckinghamshire

| HP19 8DB

| VIAVI Solutions Pension Trustee UK |

| Limited (Registered number: 14213558) |

Balance Sheet

31 July 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 1 |  | 1 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1 |  | 1 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

1 |  | 1 |  |

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 Board of Directors and authorised for issue on 15 February 2026 and were signed on its behalf by:

F Zou - Director

| VIAVI Solutions Pension Trustee UK |

| Limited (Registered number: 14213558) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| VIAVI Solutions Pension Trustee 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.

| VIAVI Solutions Pension Trustee UK Limited acts as a corporate trustee for the Wandel & Goltermann Retirement Benefits Scheme. Consequently, any costs incurred by the company in its role of corporate trustee of the pension scheme will be met by the principial employer, VIAVI Solutions UK Limited.

| The company is not engaged in any trading activities.

| Audit Fees are paid by the parent company VIAVI Solutions UK Limited.

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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Other debtors | 1 |  | 1 |  |

| VIAVI Solutions Pension Trustee UK |

| Limited (Registered number: 14213558) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Bianca Permal FCA (Senior Statutory Auditor)

| for and on behalf of DUX Advisory Limited