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Registration number: 13192054

VWM Holdings Group Limited
Report of the Directors and Unaudited Financial Statements
for the Year Ended 30 June 2025

VWM Holdings Group Limited

Contents of The Financial Statements
for the Year Ended 30 June 2025

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

VWM Holdings Group Limited

Company Information
for the Year Ended 30 June 2025

Directors | Qagdorm6 Ltd Mr James Charles Silk Mr James Peter Michael Scragg Mr Paul Anthony Tanner

Registered office | 2 St James Gate Newcastle-upon-Tyne Tyne and Wear NE1 4AD

Accountants | Insight Strategic Associates Chartered Certified Accountants10 Towerfield Road Shoeburyness Essex SS3 9QE

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
VWM Holdings Group Limited
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of VWM Holdings Group Limited for the year ended 30 June 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://www.accaglobal.com/gb/en/discover/public-value/rulebook.html.

This report is made solely to the Board of Directors of VWM Holdings Group Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of VWM Holdings Group Limited and state those matters that we have agreed to state to the Board of Directors of VWM Holdings Group Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than VWM Holdings Group Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that VWM Holdings Group Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of VWM Holdings Group Limited. You consider that VWM Holdings Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of VWM Holdings Group 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 accounts.

......................................
Insight Strategic Associates
Chartered Certified Accountants
10 Towerfield Road
Shoeburyness
Essex
SS3 9QE

17 March 2026

VWM Holdings Group Limited

(Registration number: 13192054 )
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 2,200,000 | 2,200,000
Current assets |  |  |
Debtors | 5 | 79,255 | 79,255
Creditors: Amounts falling due within one year | 6 | (2,285,355) | (2,283,767)
Net current liabilities |  | (2,206,100) | (2,204,512)
Net liabilities |  | (6,100) | (4,512)
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | (6,200) | (4,612)
Shareholders' deficit |  | (6,100) | (4,512)

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 March 2026 and signed on its behalf by:

......................................... Mr James Charles Silk Director

VWM Holdings Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
2 St James Gate
Newcastle-upon-Tyne
Tyne and Wear
NE1 4AD
England

These financial statements were authorised for issue by the Board on 17 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

VWM Holdings Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

2 | Accounting policies (continued)

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

VWM Holdings Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 2,200,000 | 2,200,000

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 2,200,000
Provision
Carrying amount
At 30 June 2025 | 2,200,000
At 30 June 2024 | 2,200,000

The company has reduced the carrying amount of its investment to equal the reduced purchase cost that it has agreed to pay.

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties | 8 | 79,255 | 79,255
|  | 79,255 | 79,255

VWM Holdings Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 8 | 84,561 | 82,973
Accruals and deferred income |  | 794 | 794
Other creditors |  | 2,200,000 | 2,200,000
|  | 2,285,355 | 2,283,767

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary £1 Shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Summary of transactions with subsidiaries

VWM Holdings Group Limited owns 77.5% of the issued share capital in VWM Holdiongs Limited. VWM Holdings Limited is registered in England and Wales and its registered office is 10 Towerfield Road, Shoeburyness, Essex, SS3 9QE

VWM Holdings Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

9 | Parent and ultimate parent undertaking

The company's immediate parent is Qubic Trustees Ltd in its capacity as trustee of the VWM Holdings Limited Trust, incorporated in England and Wales.