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REGISTERED NUMBER: 03732897 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Greening Partners International Limited |

| Greening Partners International Limited (Registered number: 03732897) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Greening Partners International Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | AVJ Greening

| SECRETARY: | JK Greening

| REGISTERED OFFICE: | Chancery House

| 30 St Johns Road

| Woking

| Surrey

| GU21 7SA

| REGISTERED NUMBER: | 03732897 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chancery House

| 30 St Johns Road

| Woking

| Surrey

| GU21 7SA

| Greening Partners International Limited (Registered number: 03732897) |

Statement of Financial Position

31 December 2025

| 31/12/25 |  | 31/12/24

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 5 | 71,740 |  | 71,057 |  |

Investments | 6 | 345,127 |  | 345,127 |  |

416,867 |  | 416,184 |  |

CURRENT ASSETS

Debtors | 7 | 148,231 |  | 437,103 |  |

Cash at bank | 124,896 |  | 137,302 |  |

273,127 |  | 574,405 |  |

CREDITORS

Amounts falling due within one year | 8 | (487,033 | ) | (783,899 | ) |

NET CURRENT LIABILITIES | (213,906 | ) | (209,494 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 202,961 |  | 206,690 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (62,733 | ) | (66,326 | ) |

PROVISIONS FOR LIABILITIES | 10 | (13,205 | ) | (12,732 | ) |

NET ASSETS | 127,023 |  | 127,632 |  |

CAPITAL AND RESERVES

Called up share capital | 84 |  | 84 |  |

Share premium | 124,774 |  | 124,774 |  |

Retained earnings | 2,165 |  | 2,774 |  |

SHAREHOLDERS' FUNDS | 127,023 |  | 127,632 |  |

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.

| Greening Partners International Limited (Registered number: 03732897) |

Statement of Financial Position - 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2026 and were signed by:

AVJ Greening - Director

| Greening Partners International Limited (Registered number: 03732897) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Greening Partners International 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Going concern

| The company is in a net current liabilities position at 31 December 2025. After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Turnover

| Turnover represents amounts receivable for goods and services net of vat and trade discounts.

| Tangible fixed assets

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

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less provision for diminution in value.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Greening Partners International Limited (Registered number: 03732897) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 5 ) .

5. | PROPERTY, PLANT AND EQUIPMENT

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 January 2025 | 77,519 |  | 24,342 |  | 101,861 |  |

| Additions | 134,082 |  | 1,772 |  | 135,854 |  |

| Disposals | (125,795 | ) | (1,024 | ) | (126,819 | ) |

| At 31 December 2025 | 85,806 |  | 25,090 |  | 110,896 |  |

| Depreciation

| At 1 January 2025 | 14,126 |  | 16,678 |  | 30,804 |  |

| Charge for year | 21,042 |  | 5,256 |  | 26,298 |  |

| Eliminated on disposal | (17,309 | ) | (637 | ) | (17,946 | ) |

| At 31 December 2025 | 17,859 |  | 21,297 |  | 39,156 |  |

| Net book value

| At 31 December 2025 | 67,947 |  | 3,793 |  | 71,740 |  |

| At 31 December 2024 | 63,393 |  | 7,664 |  | 71,057 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 January 2025

| and 31 December 2025 | 353,845 |  |

| Provisions

| At 1 January 2025

| and 31 December 2025 | 8,718 |  |

| Net book value

| At 31 December 2025 | 345,127 |  |

| At 31 December 2024 | 345,127 |  |

| Greening Partners International Limited (Registered number: 03732897) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade debtors | 4,827 |  | 27,000 |  |

| Other debtors | 143,404 |  | 410,103 |  |

148,231 |  | 437,103 |  |

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans and overdrafts | 4,167 |  | 10,000 |  |

| Hire purchase contracts | 12,264 |  | 9,485 |  |

| Trade creditors | 99,847 |  | 139,943 |  |

| Amounts owed to group undertakings | 328,160 |  | 592,942 |  |

| Taxation and social security | 26,486 |  | 8,269 |  |

| Other creditors | 16,109 |  | 23,260 |  |

487,033 |  | 783,899 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | - |  | 4,167 |  |

| Hire purchase contracts | 62,733 |  | 62,159 |  |

62,733 |  | 66,326 |  |

| The hire purchase contracts are secured over the assets to which they relate.

10. | PROVISIONS FOR LIABILITIES

| 31/12/25 |  | 31/12/24

£ | £ |

| Deferred tax | 13,205 |  | 12,732 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 12,732 |  |

| Provided during year | 473 |  |

| Balance at 31 December 2025 | 13,205 |  |

| Greening Partners International Limited (Registered number: 03732897) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31/12/25 |  | 31/12/24

£ | £ |

| AVJ Greening

| Balance outstanding at start of year | 70,476 |  | (630 | ) |

| Amounts advanced | 63,416 |  | 319,572 |  |

| Amounts repaid | (110,671 | ) | (248,466 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 23,221 |  | 70,476 |  |

12. | RELATED PARTY DISCLOSURES

| Other Transactions

| As at 31 December 2025, the company owed £328,160 (2024: £592,942) to Greenings International, Inc., a subsidiary company. The loan is interest free and has no fixed repayment date.

| During the year the company recharged expenses of £92,489 (2024: £294,709) to Greenings International, Inc.

| As at 31 December 2025 the company was owed £111,538 (2024: £113,552) by Greening Partners International S.a.r.l, a subsidiary company. The loan is interest free and has no fixed repayment date. In 2024 and 2025 provisions have been made against the potential non repayment of this loan.

| As at 31 December 2025, the company was owed £7,091 (2024: £7,091) by Swordsman Ventures, a sole trader of which AV Greening is the proprietor.

13. | ULTIMATE CONTROLLING PARTY

| The controlling party is AVJ Greening.