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Registered Number: 10855607
England and Wales
REXAUS GROUP LTD
Unaudited Financial Statements
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

Rexaus Group Ltd Contents Page For the year ended 31 July 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Balance sheet | 4
Statement of changes in equity | 5
Notes to the financial statements | 6

Rexaus Group Ltd Company Information For the year ended 31 July 2025
Director | Dean Jody Austin
Registered Number | 10855607
Registered Office | Unit 2, Long Barn Mouseden Farm, Halls Hole Road Royal Tunbridge Wells Kent TN2 4RF
Accountants | Ludlow Painter Limited Produce House 1a Wickham Court Road West Wickham Kent BR4 9LN
1

Rexaus Group Ltd Director's Report For the year ended 31 July 2025
Director's report and financial statements The directors presents his annual report and the financial statements for the year ended 31 July 2025. Principal activities The principal activity of the company during the financial year was of drainage services. Director The director who served the company throughout the year was as follows:
Dean Jody Austin
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions. On behalf of the board.
---------------------------------- Dean Jody Austin Director
Date approved: 20 April 2026 2

Rexaus Group Ltd Accountants' Report For the year ended 31 July 2025
Report to the director on the preparation of the unaudited statutory accounts of Rexaus Group Ltd for the year ended 31 July 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rexaus Group Ltd for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of Rexaus Group Ltd, 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 Rexaus Group Ltd and state those matters that we have agreed to state to the Board of Directors of Rexaus Group Ltd, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rexaus Group Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Rexaus Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rexaus Group Ltd.You consider that Rexaus Group Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of Rexaus Group Ltd. 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 financial statements 31 July 2025. .................................................... Ludlow Painter Limited Produce House 1a Wickham Court Road West Wickham Kent BR4 9LN 20 April 2026 3

Rexaus Group Ltd Balance Sheet As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 5 | 82,080 |  | 93,840
Tangible fixed assets | 6 | 643,380 |  | 571,136
Investments | 7 | 250,000 |  | 0
|  | 975,460 |  | 664,976
Current assets |  |  |
Stocks | 8 | 25,275 |  | 28,557
Debtors | 9 | 520,710 |  | 394,935
Cash at bank and in hand |  | 104,334 |  | 208,714
|  | 650,319 |  | 632,206
Creditors: amount falling due within one year | 10 | (366,322) |  | (401,833)
Net current assets |  | 283,997 |  | 230,373
Total assets less current liabilities |  | 1,259,457 |  | 895,349
Creditors: amount falling due after more than one year | 11 | (47,293) |  | 0
Net assets |  | 1,212,164 |  | 895,349
Capital and reserves |  |  |
Called up share capital | 12 | 1 |  | 1
Profit and loss account |  | 1,212,163 |  | 895,348
Shareholders' funds |  | 1,212,164 |  | 895,349
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 20 April 2026 and were signed by:
------------------------------- Dean Jody Austin Director
4

Rexaus Group Ltd Statement of Changes in Equity For the year ended 31 July 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 August 2023 |  | 1 |  | 731,293 |  | 731,294
Profit for the year |  |  |  | 300,555 |  | 300,555
Total comprehensive income for the year |  | - |  | 300,555 |  | 300,555
Dividends |  |  |  | (136,500) |  | (136,500)
Total investments by and distributions to owners |  | - |  | (136,500) |  | (136,500)
At 31 July 2024 |  | 1 |  | 895,348 |  | 895,349
At 01 August 2024 |  | 1 |  | 895,348 |  | 895,349
Profit for the year |  |  |  | 406,815 |  | 406,815
Total comprehensive income for the year |  | - |  | 406,815 |  | 406,815
Dividends |  |  |  | (90,000) |  | (90,000)
Total investments by and distributions to owners |  | - |  | (90,000) |  | (90,000)
At 31 July 2025 |  | 1 |  | 1,212,163 |  | 1,212,164
5

Rexaus Group Ltd Notes to the Financial Statements For the year ended 31 July 2025
General Information Rexaus Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 10855607, registration address Unit 2, Long Barn, Mouseden Farm, Halls Hole Road, Royal Tunbridge Wells, Kent, TN2 4RF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the profit and loss account on a straight line basis. Website cost Planning and operating costs for the company's website are charged to the profit and loss account as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Land and Buildings | 0% Straight Line
Plant and Machinery | 25% Straight Line
Motor Vehicles | 25% Reducing Balance
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Directors' Emoluments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Administrative Expenses
Director's Remuneration | 12,570 |  | 12,570
| 12,570 |  | 12,570
3. | Staff Costs
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Wages and salaries | 1,947,984 |  | 1,625,935
Pension costs, defined contribution plan | 77,565 |  | 82,613
Other staff costs | 14,998 |  | 14,830
| 2,040,547 |  | 1,723,378
4. | Average number of employees Average number of employees during the year was 58 (2024 : 50).
5. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 August 2024 | 117,600 |  | 117,600
Additions | - |  | -
Disposals | - |  | -
At 31 July 2025 | 117,600 |  | 117,600
Amortisation
At 01 August 2024 | 23,760 |  | 23,760
Charge for year | 11,760 |  | 11,760
On disposals | - |  | -
At 31 July 2025 | 35,520 |  | 35,520
Net book values
At 31 July 2025 | 82,080 |  | 82,080
At 31 July 2024 | 93,840 |  | 93,840
6. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 August 2024 | 282,383 |  | 72,226 |  | 549,146 |  | 32,919 |  | 936,674
Additions | - |  | 17,478 |  | 223,040 |  | 13,791 |  | 254,309
Disposals | - |  | - |  | (122,338) |  | - |  | (122,338)
At 31 July 2025 | 282,383 |  | 89,704 |  | 649,848 |  | 46,710 |  | 1,068,645
Depreciation
At 01 August 2024 | - |  | 40,657 |  | 314,718 |  | 10,163 |  | 365,538
Charge for year | - |  | 19,833 |  | 101,458 |  | 9,137 |  | 130,428
On disposals | - |  | - |  | (70,701) |  | - |  | (70,701)
At 31 July 2025 | - |  | 60,490 |  | 345,475 |  | 19,300 |  | 425,265
Net book values
Closing balance as at 31 July 2025 | 282,383 |  | 29,214 |  | 304,373 |  | 27,410 |  | 643,380
Opening balance as at 01 August 2024 | 282,383 |  | 31,569 |  | 234,428 |  | 22,756 |  | 571,136
7. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 August 2024 | - |  | -
Additions | 250,000 |  | 250,000
Disposals | - |  | -
At 31 July 2025 | 250,000 |  | 250,000
8. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 25,275 |  | 28,557
| 25,275 |  | 28,557
9. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 243,260 |  | 137,726
Other Debtors | 16,049 |  | 100,000
Loan Account: Tropical Tanning (South East) Ltd | 179,215 |  | 157,209
Loan account: Southborough Butchers Ltd | 57,186 |  | 0
Loan account: Limehouse Group Ltd | 25,000 |  | 0
| 520,710 |  | 394,935
10. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 39,136 |  | 41,295
Corporation Tax | 119,655 |  | 112,658
PAYE & Social Security | 36,181 |  | 21,030
Other Creditors | 4,061 |  | 11,019
Obligations under HP/Financial Leases | 13,198 |  | 0
Director's Current Account | 2,454 |  | 12,789
VAT | 151,637 |  | 203,042
| 366,322 |  | 401,833
11. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Obligations Under HP/Financial Leases | 47,293 |  | 0
| 47,293 |  | 0
12. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
6