REGISTERED NUMBER: 06735280 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Comtest Wireless Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M T Taylor

K C Siebert

REGISTERED OFFICE:

Longacres House

Six Hills Way

Stevenage

Hertfordshire

SG1 2AN

REGISTERED NUMBER:

06735280 (England and Wales)

AUDITORS:

DUX Advisory Limited

Chartered Accountants and

Statutory Auditors

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

111,969

122,432

111,969

122,432

CURRENT ASSETS

Debtors

6

442,033

442,032

CREDITORS

Amounts falling due within one year

7

71,945

61,483

NET CURRENT ASSETS

370,088

380,549

TOTAL ASSETS LESS CURRENT LIABILITIES

482,057

502,981

CAPITAL AND RESERVES

Called up share capital

8

7,090

7,090

Share premium

10,805

10,805

Retained earnings

464,162

485,086

SHAREHOLDERS' FUNDS

482,057

502,981

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 9 April 2026 and were signed on its behalf by:

M T Taylor - Director

1.	STATUTORY INFORMATION

Comtest Wireless 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.

These financial statements have been presented in Pound Sterling as this is the currency of the primary

economic environment in which the Company operates. Monetary amounts in these financial statements have been rounded to the nearest £.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

As a UK company, the accounts are prepared in Sterling.

Going concern

In light of the directors plans to liquidate the company and plans are underway to progress towards this, the directors have concluded that the company can no longer be considered a going concern and the financial statements have been prepared on a basis other than going concern.

Preparation of consolidated financial statements

The financial statements contain information about Comtest Wireless Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Viavi Solutions Inc, c/o Corporation Service Company, 251 Little Falls Drive, Wilmington DE 19801, United States of America; or investor.viavisolutions.com.

Tangible fixed assets

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

Computer equipment - Straight line over 2 years

Tangible fixed assets are recognised at cost. After initial recognition, tangible fixed assets are measured at cost less any accumulated depreciation and impairment losses.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost. After initial recognition, Investments in subsidiary undertakings are measured at cost less any accumulated impairment losses.

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.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the director, and required to make judgements, estimates and assumptions; about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Recoverability of investments

In line with the accounting policies, the company assesses its subsidiaries for impairment at each reporting date.

The recoverability of the investments is based on the net assets of the company. Therefore, the directors are comfortable that the investments value of the holdings in Comtest Wireless International Ltd and Comtest Wireless International S.R.L does not need to be impaired further.

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in once to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset ( or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit and loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

715

DEPRECIATION

At 1 January 2025

and 31 December 2025

715

NET BOOK VALUE

At 31 December 2025

-

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 January 2025

122,432

Impairments

(10,463

)

At 31 December 2025

111,969

NET BOOK VALUE

At 31 December 2025

111,969

At 31 December 2024

122,432

Cost or valuation at 31 December 2025 is represented by:

Shares in

group

undertakings

£

Valuation in 2025

111,969

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Comtest Wireless International Ltd

Registered office: Longacres House, Six Hills Way, Stevenage, Hertfordshire, SG1 2AN.

Nature of business: Sales of test & measurement systems

%

Class of shares:

holding

Ordinary

100.00

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed from group undertakings

442,033

442,032

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to group undertakings

61,583

51,483

Accrued expenses

10,362

10,000

71,945

61,483

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

7,090

Ordinary

£1

7,090

7,090

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

The Report of the Auditors was unqualified.

We draw attention to Note 2 of the financial statements, which outlines the uncertainties related to the Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Bianca Permal FCA (Senior Statutory Auditor)

for and on behalf of DUX Advisory Limited

10.	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.

At the reporting date, the immediate parent company was Viavi Solutions UK Limited. (Registered office: Longacres House, Six Hills Way, Stevenage, Hertfordshire. United Kingdom. SG1 2AN).

The ultimate parent undertaking is Viavi Solutions Inc. (registered office: c/o Corporation Service Company, 251 Little Falls Drive, Wilmington DE 19801, United States of America).

Viavi Solutions Inc, is the smallest and largest group of which the company is a member and for which group financial statements are prepared. Copies of the financial statements can be obtained from its registered office, or investor.viavisolutions.com. The directors do not consider there to be one ultimate controlling party.