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REGISTERED NUMBER: 08092640 (England and Wales)

| Advantos Services Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| Advantos Services Limited (Registered number: 08092640) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Advantos Services Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | S Turner

| D Hobson

| SECRETARY: | M Perry

| REGISTERED OFFICE: | 12 The Broadway

| First Floor

| St. Ives

| Cambridgeshire

| PE27 5BN

| REGISTERED NUMBER: | 08092640 (England and Wales)

| Advantos Services Limited (Registered number: 08092640) |

Balance Sheet

30 June 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 5 | 9,247 |  | 13,887 |  |

Current assets

Stocks | 6 | 1,179,784 |  | 1,383,850 |  |

Debtors | 7 | 1,089,804 |  | 567,339 |  |

Cash in hand | 24,034 |  | 51,819 |  |

2,293,622 |  | 2,003,008 |  |

Creditors

Amounts falling due within one year | 8 | (1,914,471 | ) | (1,721,952 | ) |

Net current assets | 379,151 |  | 281,056 |  |

Total assets less current liabilities | 388,398 |  | 294,943 |  |

Provisions for liabilities | 9 | (1,854 | ) | (1,854 | ) |

Net assets | 386,544 |  | 293,089 |  |

Capital and reserves

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 386,444 |  | 292,989 |  |

Shareholders' funds | 386,544 |  | 293,089 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Advantos Services Limited (Registered number: 08092640) |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

S Turner - Director

| Advantos Services Limited (Registered number: 08092640) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | GENERAL INFORMATION

| Advantos Services Limited is a private company, limited by shares, registered in England and Wales. The address of its registered office is 12 The Broadway, First Floor, St. Ives, Cambridgeshire, England, PE27 5BN.

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

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| The financial statements have been prepared under the historical cost convention unless otherwise

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group.

| The following principal accounting policies have been applied:

| GOING CONCERN

| The directors have produced a detailed forecast profit and loss, balance sheet and cash flow for a period of 12 months from the date of the approval of these financial statements which indicate the group will have sufficient cash reserves to meet its liabilities as they fall due assuming the continued support of the bank, related companies and group. On this basis the directors are of the opinion the going concern basis remains applicable.

| REVENUE

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Sale of goods

| Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

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

| - 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 Company will receive the consideration due under the transaction;

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

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| Advantos Services Limited (Registered number: 08092640) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| 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 charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

| Depreciation is provided on the following basis:

| Plant and machinery - 25% per annum

| Fixtures and fittings - 25% per annum

| Motor vehicles - 25% per annum

| Computer equipment - 25% per annum

| 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 profit or loss.

| STOCKS

| Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

| At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

| DEBTORS

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| CASH AND CASH EQUIVALENTS

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| CREDITORS

| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| FINANCIAL INSTRUMENTS

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| PENSIONS

| Defined contribution pension plan

| Advantos Services Limited (Registered number: 08092640) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

| The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

| JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| The preparation of the financial statements requires management to make judgements, estimates and

| assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, Including expectations of future events that are believed to be reasonable under the circumstances. The judgements (apart from those involving estimations\ that management has made in the process of applying the entity's accounting policies and that have the mast significant effect on the amounts recognised in the financial statements are described below.

| Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

| The fixed asset depreciation charge is derived from the estimated useful economic life and residual value of the asset. These are reviewed annually alongside any impairment indicators.

| The directors assess the closing debtor balances for recoverability and those not considered probable of

| recovery are provided for in full. For the current year, the directors have assessed the balances outstanding and consider no provision to be required against these.

| There were no other key sources of estimation uncertainty.

| TAXATION

| Taxation for the year 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 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 27 (2024 - 27 ) .

| Advantos Services Limited (Registered number: 08092640) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 17,115 |  | 7,464 |  | 31,250 |  | 30,335 |  | 86,164 |  |

| Additions | - |  | - |  | - |  | 5,065 |  | 5,065 |  |

| Disposals | - |  | - |  | (18,800 | ) | - |  | (18,800 | ) |

| At 30 June 2025 | 17,115 |  | 7,464 |  | 12,450 |  | 35,400 |  | 72,429 |  |

| DEPRECIATION

| At 1 July 2024 | 16,849 |  | 6,029 |  | 23,437 |  | 25,962 |  | 72,277 |  |

| Charge for year | 266 |  | 1,435 |  | 3,113 |  | 4,568 |  | 9,382 |  |

| Eliminated on disposal | - |  | - |  | (18,477 | ) | - |  | (18,477 | ) |

| At 30 June 2025 | 17,115 |  | 7,464 |  | 8,073 |  | 30,530 |  | 63,182 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | - |  | 4,377 |  | 4,870 |  | 9,247 |  |

| At 30 June 2024 | 266 |  | 1,435 |  | 7,813 |  | 4,373 |  | 13,887 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Work-in-progress | 1,130,053 |  | 1,329,119 |  |

| Finished goods | 49,731 |  | 54,731 |  |

1,179,784 |  | 1,383,850 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 916,478 |  | 246,809 |  |

| Other debtors | - |  | 167,874 |  |

| Prepayments and accrued income | 173,326 |  | 152,656 |  |

1,089,804 |  | 567,339 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 647,035 |  | 874,574 |  |

| Amounts owed to group undertakings | 822,552 |  | 620,586 |  |

| Taxation and social security | 190,514 |  | 86,532 |  |

| Other creditors | 254,370 |  | 140,260 |  |

1,914,471 |  | 1,721,952 |  |

| Advantos Services Limited (Registered number: 08092640) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

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

| Amounts owed to group undertakings are unsecured and no interest payable on the above stated balances.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 1,854 |  | 1,854 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 1,854 |  |

| Balance at 30 June 2025 | 1,854 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary shares | 1 | 100 |  | 100 |  |

11. | PENSION COMMITMENTS

| The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an indepently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £43,512 (2024: £22,161). Contributions were payable to the fund at the balance sheet date of £238 (2024: £1,855).

12. | RELATED PARTY DISCLOSURES

| 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 group.

13. | ULTIMATE CONTROLLING PARTY

| The Company is controlled and owned by Advantos IJC Limited by virtue of their 100% shareholding.

| The ultimate parent undertaking is IIEHServices Ltd and will prepare consolidated accounts for the period ended 30 June 2025.

| The ultimate controlling parties are the directors by virtue of their shareholding in IIEHServices Ltd. There is no single individual controlling party.

| The largest and smallest group of undertakings for which group accounts for the period ending 30 June 2025 have been drawn up, is that headed by IIEHServices Ltd. Copies of the group accounts are available from 98 Flitwick Road, Ampthill, Bedford, England, MK45 2NY.