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REGISTERED NUMBER: 02452632 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

VYAS LIMITED

| VYAS LIMITED (REGISTERED NUMBER: 02452632) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| VYAS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | H Vyas

| REGISTERED OFFICE: | 6 High Street

| Lutterworth

| Leicestershire

| LE17 4AD

| REGISTERED NUMBER: | 02452632 (England and Wales)

| ACCOUNTANTS: | PWH Accountancy Ltd

| The Counting House

| High Street

| Lutterworth

| Leicestershire

| LE17 4AY

| VYAS LIMITED (REGISTERED NUMBER: 02452632) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 79,000 |  | 79,000 |  |

Tangible assets | 5 | 43,360 |  | 38,038 |  |

Investment property | 6 | 252,000 |  | 249,696 |  |

374,360 |  | 366,734 |  |

CURRENT ASSETS

Stocks | 76,526 |  | 154,333 |  |

Debtors | 7 | 569,613 |  | 427,955 |  |

Cash at bank and in hand | 716,526 |  | 1,446,689 |  |

1,362,665 |  | 2,028,977 |  |

CREDITORS

Amounts falling due within one year | 8 | 325,286 |  | 559,453 |  |

NET CURRENT ASSETS | 1,037,379 |  | 1,469,524 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,411,739 |  | 1,836,258 |  |

PROVISIONS FOR LIABILITIES | 9 | 8,238 |  | 6,812 |  |

NET ASSETS | 1,403,501 |  | 1,829,446 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 105 |  | 105 |  |

Retained earnings | 11 | 1,403,396 |  | 1,829,341 |  |

SHAREHOLDERS' FUNDS | 1,403,501 |  | 1,829,446 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

| VYAS LIMITED (REGISTERED NUMBER: 02452632) |

BALANCE SHEET - continued

31 DECEMBER 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 19 March 2026 and were signed by:

H Vyas - Director

| VYAS LIMITED (REGISTERED NUMBER: 02452632) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Vyas 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 as modified by the revaluation of certain assets.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant, Actual results may differ from these estimates.

| Turnover

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

| Goodwill

| Goodwill arising on acquisition of an entity represents the excess of the cost of acquisition over the company's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill currently is not amortised. This is reviewed annually by the director. If the situation changes the director will consider amortisation of goodwill.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Leasehold property | - | 20% on cost

| Improvements to property | - | 20% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

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

| VYAS LIMITED (REGISTERED NUMBER: 02452632) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets

| Receivables are stated at amortised cost using the effective interest rate method. A provision for impairment of receivables is established where there is objective evidence that the company will not be able to collect all amounts due according to the original terms of payment. Receivables are considered for impairment on a case by case basis and any provision is based on the directors' assessment of the amount recoverable on each receivable.

| Financial liabilities

| The company's financial liabilities include trade and other payables, which are measured at amortised cost using the effective interest rate method. Financial liabilities are recognised when the company becomes a party to the contractual agreements of the instrument. Interest-related charges are recognised as an expense in the period in which they are incurred.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less, and bank overdrafts.

| 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.

| 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 17 (2024 - 34 ) .

| VYAS LIMITED (REGISTERED NUMBER: 02452632) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 79,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 79,000 |  |

| At 31 December 2024 | 79,000 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| Leasehold |  | to |  | and

| property |  | property |  | fittings

£ | £ | £ |

| COST

| At 1 January 2025 | 29,161 |  | 77,565 |  | 354,661 |  |

| Additions | - |  | 17,626 |  | 1,696 |  |

| Disposals | - |  | - |  | - |  |

| At 31 December 2025 | 29,161 |  | 95,191 |  | 356,357 |  |

| DEPRECIATION

| At 1 January 2025 | 29,161 |  | 77,565 |  | 331,525 |  |

| Charge for year | - |  | 1,763 |  | 6,031 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 December 2025 | 29,161 |  | 79,328 |  | 337,556 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 15,863 |  | 18,801 |  |

| At 31 December 2024 | - |  | - |  | 23,136 |  |

| VYAS LIMITED (REGISTERED NUMBER: 02452632) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 33,583 |  | 44,267 |  | 539,237 |  |

| Additions | - |  | 508 |  | 19,830 |  |

| Disposals | (14,035 | ) | - |  | (14,035 | ) |

| At 31 December 2025 | 19,548 |  | 44,775 |  | 545,032 |  |

| DEPRECIATION

| At 1 January 2025 | 24,285 |  | 38,663 |  | 501,199 |  |

| Charge for year | 1,353 |  | 1,475 |  | 10,622 |  |

| Eliminated on disposal | (10,149 | ) | - |  | (10,149 | ) |

| At 31 December 2025 | 15,489 |  | 40,138 |  | 501,672 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,059 |  | 4,637 |  | 43,360 |  |

| At 31 December 2024 | 9,298 |  | 5,604 |  | 38,038 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 249,696 |  |

| Revaluations | 2,304 |  |

| At 31 December 2025 | 252,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 252,000 |  |

| At 31 December 2024 | 249,696 |  |

| At the year end the director has assessed the property in the light of the local market conditions and the condition of the building. The director is of the opinion that the value included in the accounts is materially fair.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 141 |  | 56,052 |  |

| Other debtors | 1,065 |  | 5,430 |  |

| Directors' current accounts | 227,023 |  | - |  |

| VAT | 25,725 |  | 37,297 |  |

| Prepayments | 315,659 |  | 329,176 |  |

569,613 |  | 427,955 |  |

| VYAS LIMITED (REGISTERED NUMBER: 02452632) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 310,626 |  | 372,289 |  |

| Tax | - |  | 172,186 |  |

| Social security and other taxes | 7,257 |  | 10,784 |  |

| Pension control | 1,217 |  | 1,816 |  |

| Other creditors | 4,086 |  | - |  |

| Directors' current accounts | - |  | 78 |  |

| Accrued expenses | 2,100 |  | 2,300 |  |

325,286 |  | 559,453 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 8,238 |  | 6,812 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 6,812 |  |

| Charge to Income Statement during year | 1,426 |  |

| Balance at 31 December 2025 | 8,238 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

| 4 | Ordinary 2 | £1 | 5 |  | 5 |  |

105 |  | 105 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 1,829,341 |  |

| Deficit for the year | (21,864 | ) |

| Dividends | (404,081 | ) |

| At 31 December 2025 | 1,403,396 |  |

12. | RELATED PARTY DISCLOSURES

| At 31 December 2025, an amount of £227,023 was due from the director (2024 £78 due to the director).