REGISTERED NUMBER: 09524599 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Comtest Wireless International Ltd

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:

09524599 (England and Wales)

AUDITORS:

DUX Advisory Limited

Chartered Accountants and

Statutory Auditors

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

CURRENT ASSETS

Debtors

5

122,331

132,432

CREDITORS

Amounts falling due within one year

6

10,362

10,000

NET CURRENT ASSETS

111,969

122,432

TOTAL ASSETS LESS CURRENT LIABILITIES

111,969

122,432

CAPITAL AND RESERVES

Called up share capital

7

150,000

150,000

Retained earnings

(38,031

)

(27,568

)

SHAREHOLDERS' FUNDS

111,969

122,432

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

As a UK company, the financial statements have been prepared in sterling, rounded to the nearest pound, which is the functional currency of the company.

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.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are 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.

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.

Foreign currencies

Transactions and non-monetary assets and liabilities in foreign currencies are translated into Sterling at the rate of exchange ruling at the date of transaction, or at an average rate where this rate approximates the actual rate at the date of the transaction. Exchange differences are recognised in the profit or loss in the period in which they arise.

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 order 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 it 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.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

142,039

AMORTISATION

At 1 January 2025

and 31 December 2025

142,039

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed from group undertakings

122,331

132,432

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Accrued Expenses

10,362

10,000

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

150,000

Ordinary

£1

150,000

150,000

8.	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

9.	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 Comtest Wireless Limited (registered office: Longacres House, Six Hills Way, Stevanage, 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.