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REGISTERED NUMBER: 07466789 (England and Wales)

| GRASS MOVEMENT SYSTEMS LTD |

| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |

GRASS MOVEMENT SYSTEMS LTD (REGISTERED NUMBER: 07466789) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| GRASS MOVEMENT SYSTEMS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr D Shoebridge

| Mr H W Nabal

| SECRETARY: | Mr D Shoebridge

| REGISTERED OFFICE: | Doranda Way

| West Bromwich

| West Midlands

| B71 4LU

| REGISTERED NUMBER: | 07466789 (England and Wales)

| AUDITORS: | FWC Advisory Ltd

| XandWhy

| The Foundry

| 6 Brindley Place

| Birmingham

| B1 2JB

GRASS MOVEMENT SYSTEMS LTD (REGISTERED NUMBER: 07466789) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 13,195 |  | 19,643 |  |

CURRENT ASSETS

Stocks | 269,969 |  | 298,140 |  |

Debtors | 5 | 186,922 |  | 292,958 |  |

Cash at bank | 181,161 |  | 126,537 |  |

638,052 |  | 717,635 |  |

CREDITORS

Amounts falling due within one year | 6 | 362,113 |  | 557,132 |  |

NET CURRENT ASSETS | 275,939 |  | 160,503 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 289,134 |  | 180,146 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 500,000 |  | 500,000 |  |

Retained earnings | (210,866 | ) | (319,854 | ) |

SHAREHOLDERS' FUNDS | 289,134 |  | 180,146 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 March 2026 and were signed on its behalf by:

Mr H W Nabal - Director

GRASS MOVEMENT SYSTEMS LTD (REGISTERED NUMBER: 07466789) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Grass Movement Systems Ltd 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.

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.

| The company's financial statements are individual entity financial statements.

| The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the Adolf Wuerth GmbH & Co. KG group.

| Turnover

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

| Revenue is recognised when all the following conditions are satisfied:

| - the company has transferred to the buyer the significant risks and rewards of ownership of the goods;

| - the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

| - the amount of revenue can be measured reliably;

| - it is probable that the economic benefits associated with the transaction will flow to the entity; and

| - the costs incurred or to be incurred in respect of the transaction can be measured

| reliably.

| Revenue is recognised on despatch, which marks the point when the risks and rewards of ownership are transferred.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

| Improvements to property |  | in accordance with the property lease |  |

| Plant and machinery |  | 20 - 25% straight line |  |

| Motor vehicles |  | 25% straight line |  |

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in Statement of Income and Retained Earnings.

GRASS MOVEMENT SYSTEMS LTD (REGISTERED NUMBER: 07466789) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using Weighted Average Cost methodology.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Foreign currencies

| Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

GRASS MOVEMENT SYSTEMS LTD (REGISTERED NUMBER: 07466789) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provison for impairment. A provison 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. If there is an unconditional right to defer settlement for at least twelve months after the reporting period, they are presented as non-current liabilities.

| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effecting interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 31,201 |  | 60,726 |  | 19,374 |  | 111,301 |  |

| Additions | 1,183 |  | 691 |  | - |  | 1,874 |  |

| At 31 December 2025 | 32,384 |  | 61,417 |  | 19,374 |  | 113,175 |  |

| DEPRECIATION

| At 1 January 2025 | 31,201 |  | 41,083 |  | 19,374 |  | 91,658 |  |

| Charge for year | 197 |  | 8,125 |  | - |  | 8,322 |  |

| At 31 December 2025 | 31,398 |  | 49,208 |  | 19,374 |  | 99,980 |  |

| NET BOOK VALUE

| At 31 December 2025 | 986 |  | 12,209 |  | - |  | 13,195 |  |

| At 31 December 2024 | - |  | 19,643 |  | - |  | 19,643 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 128,344 |  | 92,951 |  |

| Amounts owed by group undertakings | 51,467 |  | 191,135 |  |

| Other debtors | 7,111 |  | 8,872 |  |

186,922 |  | 292,958 |  |

GRASS MOVEMENT SYSTEMS LTD (REGISTERED NUMBER: 07466789) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 40,509 |  |

| Trade creditors | 8,277 |  | 8,648 |  |

| Amounts owed to group undertakings | 269,251 |  | 374,578 |  |

| Taxation and social security | 46,483 |  | 67,348 |  |

| Other creditors | 38,102 |  | 66,049 |  |

362,113 |  | 557,132 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 19,303 |  | 28,316 |  |

| Between one and five years | 9,870 |  | 7,058 |  |

29,173 |  | 35,374 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 500,000 | Ordinary | £1 | 500,000 |  | 500,000 |  |

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

| The Report of the Auditors was unqualified.

| Michelle Vincent (Senior Statutory Auditor)

| for and on behalf of FWC Advisory Ltd

10. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The pension cost charge for the year

| represents contributions payable by the company to the scheme and amounted to £43,744 (2024 -£25,538). Contributions totalling £1,332 (2024 - £1,315) were payable to the scheme at the end of the year and are included in creditors.

11. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate holding company is Adolf Wuerth GmbH & Co. KG, a company incorporated in Germany.