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REGISTERED NUMBER: 15138946 (England and Wales)

| Strategic Report, Report of the Directors and |

| Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| Wiltech Acoustics Limited |

| Wiltech Acoustics Limited (Registered number: 15138946) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 4 |

| Report of the Independent Auditors | 5 |

| Profit and Loss Account | 8 |

| Balance Sheet | 9 |

| Statement of Changes in Equity | 10 |

| Notes to the Financial Statements | 11 |

| Wiltech Acoustics Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | L M Bradshaw

| L Andrieux

| REGISTERED OFFICE: | Heanor Gate Industrial Estate

| Heanor Gate Road

| Heanor

| Derbyshire

| DE75 7RJ

| REGISTERED NUMBER: | 15138946 (England and Wales)

| AUDITORS: | Bates Weston Audit Ltd

| Statutory Auditors

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| Wiltech Acoustics Limited (Registered number: 15138946) |

Strategic Report

for the Year Ended 30 April 2025

The directors present their strategic report for the year ended 30 April 2025.

REVIEW OF BUSINESS

Wiltech Acoustics Limited designs, manufactures and installs specialist acoustic solutions across a range of industrial and infrastructure applications. As part of the wider Group, the Company supports complex power and engineering projects, providing integrated acoustic capability that enhances the Group's delivery of complex power and engineering solutions.

We aim to present a balanced and comprehensive review of the development and performance of the business during the past financial year and its position at the year-end. Our review is consistent with the size, nature and complexity of the business.

This report reflects the progress made by the business in the 12 months of trading to 30th April 2025. We consider that our key financial performance indicators are those that communicate the financial performance and strength of the business as a whole, those being turnover and profit margins.

Turnover for the period from 1st May 2024 to 30th April 2025 was £12,974,611.

The company's gross profit margin has decreased from 38.9% to 38.1% reflecting competitive pricing pressures on certain projects and a shift in project mix during the year.

The company has continued to invest in equipment, facilities, systems and staff to drive growth and improve control in the business. The benefits of these investments will be seen in the continued growth of the business in future periods.

The directors are satisfied with the results and year-end financial position, and the directors hope to achieve growth by additional contracts won, improved efficiencies and a continuous monitoring of overheads.

PRINCIPAL RISKS AND UNCERTAINTIES

The Board actively manages the risks associated with delivering the Company's strategy, with performance closely monitored in a competitive and evolving market.

Following its first full year of trading post-acquisition, the focus has been on embedding robust operational and financial controls to support efficient project delivery and sustainable growth. Ongoing improvements to processes, contract management and reporting continue to strengthen the business.

Backed by the continued support of the wider Group and its shareholders, the Board is confident in the Company's ability to manage risk effectively and capitalise on future opportunities.

FINANCIAL INSTRUMENTS

The company uses basic financial instruments such as hire purchase, finance leases and banking facilities to finance capital expenditure and growth.

Cash flow risk

Cash flow is carefully managed and the directors consider that the controls and facilities in place are adequate to meet the needs of the business.

Financial risk

The directors manage the company's exposure to financial risk by researching the credit worthiness of customers and by seeking advice from the company's providers of finance and its other external financial advisers.

Interest rate risk

The company finances its operations through a mixture of retained profits, bank borrowing and hire purchase leases.

| Wiltech Acoustics Limited (Registered number: 15138946) |

Strategic Report

for the Year Ended 30 April 2025

Liquidity risk

The company seeks to manage financial risk by ensuring sufficient liquidity is available to meet foreseeable needs and to invest cash assets safely and profitably. Primarily this is achieved through bank borrowings and retained profits. The company policy throughout the period has been to ensure continuity of funding and short term flexibility was achieved by overdraft facilities.

Currency risk

Currency risk is restricted to the short term settlement of trading balances with customers and suppliers.

ORGANISATION

The directors continue to monitor the company's organisation and profitability in light of changes within a highly competitive industry. Changes are implemented where deemed appropriate in order to minimise the effects of the risks and uncertainties the company faces in retaining market share and maintaining margins.

RESEARCH AND DEVELOPMENT

The company continues to invest in the quality and design of its products believing that continued investment in research and development is fundamental to the growth of the business.

POST BALANCE SHEET EVENTS

After the year end, the company's ultimate parent undertaking, The Wilmott Group Limited, was acquired by Rehlko, a global power solutions business, now the Company's ultimate controlling party (via PE Discovery Energy Holdings L.P.). This marks a significant step forward, strengthening the Company's platform for growth through increased scale, capability and access to capital.

ON BEHALF OF THE BOARD:

L M Bradshaw - Director

22 May 2026

| Wiltech Acoustics Limited (Registered number: 15138946) |

Report of the Directors

for the Year Ended 30 April 2025

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of manufacture of metal structures and parts of structures.

DIVIDENDS

No dividends will be distributed for the year ended 30 April 2025.

DIRECTORS

The directors who have held office during the period from 1 May 2024 to the date of this report are as follows:

L Andrieux, N J Matson and L M Bradshaw were appointed as directors after 30 April 2025 but prior to the date of this report.

V A Wilmott, C M Wilmott, N J Matson and A K Wilmott ceased to be directors after 30 April 2025 but prior to the date of this report.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's 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. They are 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

ON BEHALF OF THE BOARD:

L M Bradshaw - Director

22 May 2026

Report of the Independent Auditors to the Members of

Wiltech Acoustics Limited

Opinion

We have audited the financial statements of Wiltech Acoustics Limited (the 'company') for the year ended 30 April 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 30 April 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

Wiltech Acoustics Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Based on our understanding of the company and industry in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the manufacture of metal structures and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. Audit procedures performed by the engagement team included:

- |  | Enquiry of management around actual and potential litigation and claims; |

- |  | Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; |

- |  | Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias. |

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

Wiltech Acoustics Limited

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Wayne Thomas FCA (Senior Statutory Auditor)

for and on behalf of Bates Weston Audit Ltd

Statutory Auditors

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

26 May 2026

| Wiltech Acoustics Limited (Registered number: 15138946) |

Profit and Loss Account

for the Year Ended 30 April 2025

| Period

| 14.9.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

| Notes | £ | £ |

TURNOVER | 12,974,611 |  | 6,422,010 |  |

Cost of sales | 8,030,705 |  | 3,922,474 |  |

GROSS PROFIT | 4,943,906 |  | 2,499,536 |  |

Administrative expenses | 3,516,089 |  | 1,758,910 |  |

OPERATING PROFIT | 4 | 1,427,817 |  | 740,626 |  |

Interest receivable and similar income | - |  | 2,888 |  |

1,427,817 |  | 743,514 |  |

Interest payable and similar expenses | 5 | 13,984 |  | 1,047 |  |

PROFIT BEFORE TAXATION | 1,413,833 |  | 742,467 |  |

Tax on profit | 6 | 354,708 |  | 189,334 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,059,125 |  | 553,133 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,059,125 |  | 553,133 |  |

| Wiltech Acoustics Limited (Registered number: 15138946) |

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 7 | 190,043 |  | 212,623 |  |

Tangible assets | 8 | 1,504,965 |  | 855,279 |  |

1,695,008 |  | 1,067,902 |  |

CURRENT ASSETS

Stocks | 9 | 414,326 |  | 233,820 |  |

Debtors | 10 | 14,249,498 |  | 5,571,777 |  |

Cash at bank | 11,908 |  | 172,656 |  |

14,675,732 |  | 5,978,253 |  |

CREDITORS

Amounts falling due within one year | 11 | 13,998,243 |  | 6,249,432 |  |

NET CURRENT ASSETS/(LIABILITIES) | 677,489 |  | (271,179 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,372,497 |  | 796,723 |  |

CREDITORS

Amounts falling due after more than one year | 12 | (403,792 | ) | (49,256 | ) |

PROVISIONS FOR LIABILITIES | 15 | (351,447 | ) | (189,334 | ) |

NET ASSETS | 1,617,258 |  | 558,133 |  |

CAPITAL AND RESERVES

Called up share capital | 16 | 5,000 |  | 5,000 |  |

Retained earnings | 17 | 1,612,258 |  | 553,133 |  |

SHAREHOLDERS' FUNDS | 1,617,258 |  | 558,133 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

L M Bradshaw - Director

| Wiltech Acoustics Limited (Registered number: 15138946) |

Statement of Changes in Equity

for the Year Ended 30 April 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Changes in equity

Profit for the period | - |  | 553,133 |  | 553,133 |  |

Total comprehensive income | - |  | 553,133 |  | 553,133 |  |

Issue of share capital | 5,000 |  | - |  | 5,000 |  |

Balance at 30 April 2024 | 5,000 |  | 553,133 |  | 558,133 |  |

Changes in equity

Profit for the year | - |  | 1,059,125 |  | 1,059,125 |  |

Total comprehensive income | - |  | 1,059,125 |  | 1,059,125 |  |

Balance at 30 April 2025 | 5,000 |  | 1,612,258 |  | 1,617,258 |  |

| Wiltech Acoustics Limited (Registered number: 15138946) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

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

| The amounts presented for the prior period represent a 7 month period from incorporation to the designated year end date. As a result, comparative figures are not entirely comparable.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| • | the requirements of Section 7 Statement of Cash Flows.

| Related party exemption

| The company is a wholly owned subsidiary undertaking of The Wilmott Group Limited. The company has taken advantage of the exemption contained within Financial Reporting Standard 102 and has therefore not disclosed transactions with entities which form part of this group, other than as normally disclosed in the notes to the financial statements.

| Turnover

| Other than on certain long term contracts, turnover represents the amounts (excluding value added

| tax) derived from the provision of goods, services and rentals charged under operating leases.

| Turnover is recognised when the company has transferred the significant risks and rewards of

| ownership to the buyer and it is probable that the company will receive the agreed upon payment. On

| certain long term contracts, turnover represents the estimated sales value of the work performed in the

| year.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being

| amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Wiltech Acoustics Limited (Registered number: 15138946) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment loss. 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 provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter:

| Plant and machinery | - 15% on reducing balance |

| Fixtures and fittings | - 25% on cost |

| Computer equipment | - 33% on cost |

| Motor vehicles | - 25% on reducing balance |

| The assets' residual values, useful lives and the 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 within 'administrative expenses' in the profit and loss account.

| Stock and work in progress

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for slow moving and obsolete items.

| Work in progress cost includes direct labour. Cost represents the invoiced cost of materials and parts on an average cost basis and an appropriate amount of fixed and variable overheads.

| Net realisable value is based on the estimated selling price less further costs expected to be incurred to completion and disposal.

| At each reporting date, stock is assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less cost to complete the sell. The impairment loss is recognised immediately in the profit and loss amount.

| Long term contract balances are stated at total costs incurred, net of amount transferred to the profit and loss account in respect of work carried out to sate, less foreseeable losses and applicable payment on accounts.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Wiltech Acoustics Limited (Registered number: 15138946) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| The company operates defined contribution plans for its employees. A defined contribution plan is pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as an expense when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

| Deferred tax

| Deferred tax arises from timing differences that are differences between taxable total profits and total comprehensive income as stated in the financial statements. These timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

| A deferred tax asset is recognised only when it is more likely than not that there will be suitable taxable profits from which the future reversal of underlying timing differences and losses can be deducted.

| Provision is made at current rates for taxation deferred in respect of all material timing differences.

| Share capital

| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of

| new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of three months or less.

| Judgements in applying accounting policies and key sources of estimation

| In the application of the company's accounting policies the directors are required to make judgement estimates and assumptions about the carrying amounts of the company's assets and liabilities. These are based on historical experience and other factors that are considered relevant and are reviewed on a regular basis and recognised in the period in which the estimate is revised. Actual results may differ from these estimates.

| The following are the critical judgements and where relevant the key sources of estimation uncertainty:

| Tangible fixed assets are depreciated over their useful economic lives taking in to account their residual values where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing the asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken in to account. Residual values consider such things as future market conditions, the remaining life of the asset and projected disposal values.

| The recoverability of debtors is assessed on the likelihood and circumstances of the particular cost.

| The value of stock is assessed for impairment. In re-assessing the stock value, factors such as slow movement and obsolescence are taken in to account.

| Long term contracts are those extending in excess of 12 months and any of a shorter duration which are material to the activity of the period. Attributable profit is recognised once the outcome of a long term contract can be assessed with reasonable certainty. Attributable profit is recognised on the cost percentage completion method. Immediate provision is made for all foreseeable losses if a contract is assessed as unprofitable.

| Wiltech Acoustics Limited (Registered number: 15138946) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

3. | EMPLOYEES AND DIRECTORS

| Period

| 14.9.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

£ | £ |

| Wages and salaries | 2,821,579 |  | 1,511,439 |  |

| Social security costs | 274,005 |  | 152,615 |  |

| Other pension costs | 142,099 |  | 83,654 |  |

3,237,683 |  | 1,747,708 |  |

| The average number of employees during the year was as follows:

| Period

| 14.9.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

| Engineers and drivers | 73 |  | 72 |  |

| Management and administration | 10 |  | 12 |  |

| Directors | 3 |  | 3 |  |

86 |  | 87 |  |

| Period

| 14.9.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

£ | £ |

| Directors' remuneration | - |  | - |  |

4. | OPERATING PROFIT

| The operating loss (2024 - operating profit) is stated after charging:

|  | Year ended 30.4.25 |  | Period 14.9.23 to 30.4.24 |  |

|  | £ |  | £ |  |

| Hire of plant and machinery |  | 149,973 |  | 77,346 |  |

| Depreciation - owned assets |  | 160,546 |  | 55,489 |  |

| Depreciation - assets on hire purchase contracts |  | 45,827 |  | 17,500 |  |

| Loss on disposal of fixed assets |  | 15,842 |  | - |  |

| Goodwill amortisation |  | 22,580 |  | 13,171 |  |

| Auditors' remuneration for non audit work |  | 1,284 |  | 2,450 |  |

| Wiltech Acoustics Limited (Registered number: 15138946) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| Period

| 14.9.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank interest | 4,150 |  | - |  |

| Hire purchase interest | 9,834 |  | 1,047 |  |

13,984 |  | 1,047 |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| Period

| 14.9.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

£ | £ |

| Current tax:

| UK corporation tax | 192,595 |  | - |  |

| Deferred tax | 162,113 |  | 189,334 |  |

| Tax on profit | 354,708 |  | 189,334 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| Period

| 14.9.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

£ | £ |

| Profit before tax | 1,413,833 |  | 742,467 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 353,458 |  | 185,617 |  |

| Effects of:

| Expenses not deductible for tax purposes | 1,250 |  | 7,496 |  |

| Other timing differences | - |  | 861 |  |

| Group relief | - |  | (4,640 | ) |

| Total tax charge | 354,708 |  | 189,334 |  |

| Wiltech Acoustics Limited (Registered number: 15138946) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

7. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 225,794 |  |

| AMORTISATION

| At 1 May 2024 | 13,171 |  |

| Amortisation for year | 22,580 |  |

| At 30 April 2025 | 35,751 |  |

| NET BOOK VALUE

| At 30 April 2025 | 190,043 |  |

| At 30 April 2024 | 212,623 |  |

8. | TANGIBLE FIXED ASSETS

| Fixtures |

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

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

£ | £ | £ | £ | £ |

| COST

| At 1 May 2024 | 845,039 |  | 24,016 |  | - |  | 59,213 |  | 928,268 |  |

| Additions | 687,277 |  | 27,219 |  | 112,839 |  | 51,232 |  | 878,567 |  |

| Disposals | (26,636 | ) | - |  | - |  | - |  | (26,636 | ) |

| At 30 April 2025 | 1,505,680 |  | 51,235 |  | 112,839 |  | 110,445 |  | 1,780,199 |  |

| DEPRECIATION

| At 1 May 2024 | 63,913 |  | 363 |  | - |  | 8,713 |  | 72,989 |  |

| Charge for year | 160,782 |  | 9,421 |  | 13,080 |  | 23,090 |  | 206,373 |  |

| Eliminated on disposal | (4,128 | ) | - |  | - |  | - |  | (4,128 | ) |

| At 30 April 2025 | 220,567 |  | 9,784 |  | 13,080 |  | 31,803 |  | 275,234 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1,285,113 |  | 41,451 |  | 99,759 |  | 78,642 |  | 1,504,965 |  |

| At 30 April 2024 | 781,126 |  | 23,653 |  | - |  | 50,500 |  | 855,279 |  |

| The net book value of tangible fixed assets includes £671,408 (2024: £155,125) in respect of assets held under hire purchase contracts.

9. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 227,495 |  | 100,716 |  |

| Work-in-progress | 186,831 |  | 133,104 |  |

414,326 |  | 233,820 |  |

| Wiltech Acoustics Limited (Registered number: 15138946) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 13,498,260 |  | 4,496,751 |  |

| Amounts recoverable on contract | - |  | 690,967 |  |

| Other debtors | 9,467 |  | 5,619 |  |

| Prepayments | 741,771 |  | 378,440 |  |

14,249,498 |  | 5,571,777 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 13) | 144,902 |  | 73,884 |  |

| Payments on account | 5,916,750 |  | - |  |

| Trade creditors | 3,144,978 |  | 1,542,053 |  |

| Social security and other taxes | 1,753,563 |  | 555,600 |  |

| Other creditors | 17,805 |  | 14,458 |  |

| Amounts owed to group

| undertakings | 2,466,115 |  | 3,742,838 |  |

| Accrued expenses | 554,130 |  | 320,599 |  |

13,998,243 |  | 6,249,432 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 13) | 403,792 |  | 49,256 |  |

13. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 144,902 |  | 73,884 |  |

| Between one and five years | 403,792 |  | 49,256 |  |

548,694 |  | 123,140 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 519,313 |  | 523,950 |  |

| Between one and five years | 766,750 |  | 261,975 |  |

1,286,063 |  | 785,925 |  |

| Wiltech Acoustics Limited (Registered number: 15138946) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

14. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 548,694 |  | 123,140 |  |

| Hire purchase balances are secured on the assets to which they relate.

15. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 351,447 |  | 189,334 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 189,334 |  |

| Provided during year | 162,113 |  |

| Balance at 30 April 2025 | 351,447 |  |

16. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 250,000 | Ordinary 1p | 1p | 2,500 |  | 2,500 |  |

| 250,000 | Non Voting A Shares 1p | 1p | 2,500 |  | 2,500 |  |

5,000 |  | 5,000 |  |

17. | RESERVES

| Retained

| earnings

£ |

| At 1 May 2024 | 553,133 |  |

| Profit for the year | 1,059,125 |  |

| At 30 April 2025 | 1,612,258 |  |

18. | ULTIMATE PARENT COMPANY

| The company's immediate and ultimate parent undertaking is The Wilmott Group Limited, Heanor Gate Industrial Estate, Heanor Gate Road, Heanor, DE75 7RJ. Copies of the consolidated financial statements of the Wilmott Group Limited are available from the Registrar of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ.

| Post year end, the group was acquired and the new ultimate parent undertaking is PE Discovery Energy Holdings L.P.

| Wiltech Acoustics Limited (Registered number: 15138946) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

19. | OTHER FINANCIAL COMMITMENTS

| The company has an undertaking to its bankers for full group security incorporating debentures and corporate guarantees for the group's borrowings. The net amount outstanding to the bank in respect of this undertaking at 30 April 2025 was £Nil (2024: £Nil). The charge was satisfied on 5 August 2025.

20. | EMPLOYEE BENEFITS

| Included within the notes to the financial statements are payments to the defined contribution pension scheme.