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REGISTERED NUMBER: 02883166 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Alusec UK Limited

| Alusec UK Limited (Registered number: 02883166) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Alusec UK Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Mr J R Armitage

| Mr R L Sutton

| SECRETARY: | Mr J R Armitage

| REGISTERED OFFICE: | Copia House

| Great Cliffe Court

| Great Cliffe Road

| Barnsley

| South Yorkshire

| S75 3SP

| REGISTERED NUMBER: | 02883166 (England and Wales)

| ACCOUNTANTS: | SMH Reed Smith Ltd

| Copia House

| Great Cliffe Court

| Great Cliffe Road

| Barnsley

| S75 3SP

| BANKERS: | National Westminster Bank PLC

| 42 High Street

| Sheffield

| South Yorkshire

| S1 2GE

| Alusec UK Limited (Registered number: 02883166) |

Statement of Financial Position

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 8,793 |  | 13,630 |  |

CURRENT ASSETS

Inventories | 45,212 |  | 48,765 |  |

Debtors | 5 | 311,174 |  | 685,907 |  |

Cash at bank and in hand | 423,528 |  | 112,902 |  |

779,914 |  | 847,574 |  |

CREDITORS

Amounts falling due within one year | 6 | 398,765 |  | 473,446 |  |

NET CURRENT ASSETS | 381,149 |  | 374,128 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 389,942 |  | 387,758 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (33,333 | ) | (83,333 | ) |

PROVISIONS FOR LIABILITIES | (2,100 | ) | (3,176 | ) |

NET ASSETS | 354,509 |  | 301,249 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 354,507 |  | 301,247 |  |

SHAREHOLDERS' FUNDS | 354,509 |  | 301,249 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

| Alusec UK Limited (Registered number: 02883166) |

Statement of Financial Position - continued

31 August 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 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 16 February 2026 and were signed on its behalf by:

Mr J R Armitage - Director

| Alusec UK Limited (Registered number: 02883166) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Alusec UK 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

| Revenue 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 cost, 20% on cost and 10% on cost

| Stocks

| Inventories 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 inventories to their present location and condition.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Alusec UK Limited (Registered number: 02883166) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Construction contracts

| The company sells building services to the construction industry. When the outcome of a transaction for the

| rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion, the

| company recognises revenue on the sales of services in the reporting period in which the services are rendered by reference to the stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion as a proportion of the total services to be rendered.

| When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.

| Employee benefits

| Short-term employee benefits are recognised as an expense in the period in which they are incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 14 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 162,737 |  |

| Additions | 1,913 |  |

| At 31 August 2025 | 164,650 |  |

| DEPRECIATION

| At 1 September 2024 | 149,107 |  |

| Charge for year | 6,750 |  |

| At 31 August 2025 | 155,857 |  |

| NET BOOK VALUE

| At 31 August 2025 | 8,793 |  |

| At 31 August 2024 | 13,630 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 258,049 |  | 615,326 |  |

| Amounts owed by group undertakings | 114 |  | - |  |

| Other debtors | 53,011 |  | 70,581 |  |

311,174 |  | 685,907 |  |

| Alusec UK Limited (Registered number: 02883166) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 50,000 |  | 50,000 |  |

| Trade creditors | 238,893 |  | 311,695 |  |

| Taxation and social security | 88,307 |  | 90,589 |  |

| Other creditors | 21,565 |  | 21,162 |  |

398,765 |  | 473,446 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 33,333 |  | 83,333 |  |

8. | RELATED PARTY DISCLOSURES

| Cost of sales include £207,580 (2024: £420,648) of purchases from Alusec Architectural Aluminium Limited.

| Administrative expenses include £45,400 (2024: £32,400) of charges from Alusec Architectural Aluminium Limited.

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Green Moor Holdings Limited.

| On 31 March 2025 The Alusec EOT Trustee Company Limited became the beneficial owner of 100% of the ordinary share capital of Green Moor Holdings Limited. The shares are held in its capacity as corporate trustee.