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REGISTERED NUMBER: 12177275 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2025 to 30 June 2025

for

Genu Prima Limited

| Genu Prima Limited (Registered number: 12177275) |

Contents of the Financial Statements

for the Period 1 January 2025 to 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Genu Prima Limited |

Company Information

for the Period 1 January 2025 to 30 June 2025

| Director: | T Gent

| Secretary: |

| Registered office: | Unit 16

| Albion Industrial Estate

| Cilfynydd Road

| Pontypridd

| RCT

| CF37 4NX

| Registered number: | 12177275 (England and Wales)

| Accountants: | Curtis Bowden & Thomas Limited

| Chartered Certified Accountants

| 101 Dunraven Street

| Tonypandy

| CF40 1AR

| Genu Prima Limited (Registered number: 12177275) |

Balance Sheet

30 June 2025

| 30.6.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 74,558 |  | 84,577 |  |

Current assets

Stocks and WIP | 149,430 |  | 189,430 |  |

Debtors | 5 | 101,032 |  | 133,776 |  |

Cash at bank | 8,461 |  | 27,065 |  |

258,923 |  | 350,271 |  |

Creditors

Amounts falling due within one year | 6 | 483,805 |  | 574,425 |  |

Net current liabilities | (224,882 | ) | (224,154 | ) |

Total assets less current liabilities | (150,324 | ) | (139,577 | ) |

Creditors

Amounts falling due after more than one year | 7 | 72,442 |  | 5,810 |  |

Net liabilities | (222,766 | ) | (145,387 | ) |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | (222,866 | ) | (145,487 | ) |

(222,766 | ) | (145,387 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

| Genu Prima Limited (Registered number: 12177275) |

Balance Sheet - continued

30 June 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 9 April 2026 and were signed by:

T Gent - Director

| Genu Prima Limited (Registered number: 12177275) |

Notes to the Financial Statements

for the Period 1 January 2025 to 30 June 2025

1. | Statutory information

| Genu Prima 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.

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.

| Turnover

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

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on reducing balance

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks and wip to their present location and condition.

| Taxation

| Taxation for the period 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 period 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 period was 12 (2024 - 15 ) .

| Genu Prima Limited (Registered number: 12177275) |

Notes to the Financial Statements - continued

for the Period 1 January 2025 to 30 June 2025

4. | Tangible fixed assets

| Plant and

| machinery

| etc

£ |

| Cost

| At 1 January 2025

| and 30 June 2025 | 155,314 |  |

| Depreciation

| At 1 January 2025 | 70,737 |  |

| Charge for period | 10,019 |  |

| At 30 June 2025 | 80,756 |  |

| Net book value

| At 30 June 2025 | 74,558 |  |

| At 31 December 2024 | 84,577 |  |

| The total above includes assets at cost of £47,735, (2024 : £47,735) carried at a net book value of £17,119 (2024 : £22,600) financed under hire purchase agreements. The depreciation charge for the year was £5,481 (2024 : £7,533) The total balance of hire purchase liabilities stands at £10,738 (2024: £14,106)

5. | Debtors: amounts falling due within one year |

| 30.6.25 |  | 31.12.24

£ | £ |

| Trade debtors | 88,291 |  | 123,110 |  |

| Other debtors | 12,741 |  | 10,666 |  |

101,032 |  | 133,776 |  |

6. | Creditors: amounts falling due within one year |

| 30.6.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 8,296 |  | 8,296 |  |

| Trade creditors | 32,037 |  | 59,923 |  |

| Taxation and social security | 128,654 |  | 168,062 |  |

| Other creditors | 314,818 |  | 338,144 |  |

483,805 |  | 574,425 |  |

7. | Creditors: amounts falling due after more than one year |

| 30.6.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 2,442 |  | 5,810 |  |

| Other creditors | 70,000 |  | - |  |

72,442 |  | 5,810 |  |

8. | Related party disclosures

| Included within Other creditors is a loan of £180,000 (2024 : £250,000) received from a company controlled by Mr J Morgan, a company director as at 30.6.2025. This loan is interest free and re-payable on demand.

| Genu Prima Limited (Registered number: 12177275) |

Notes to the Financial Statements - continued

for the Period 1 January 2025 to 30 June 2025

9. | Ultimate controlling party

| During the period to 30th June 2025 the company was controlled by the directors.

| As of the 1st July 2025 the entire share capital has been acquired by V3 Holdings Limited.

10. | Going concern

| The financial accounts have been prepared on a going concern basis despite the business reporting net liabilities of £222,766

| The director and shareholder have confirmed their continued support to the company and they believe that the financial measures put in place are sufficient in order to allow the company to continue trading profitably for at least the next 12 months.