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REGISTERED NUMBER: 07673183 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 29 October 2025 |

| for |

| EMS Oil Limited |

EMS Oil Limited (Registered number: 07673183)

Contents of the Financial Statements

for the Year Ended 29 October 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

EMS Oil Limited (Registered number: 07673183)

Balance Sheet

29 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 5,000 |  | 5,000 |  |

CURRENT ASSETS

Debtors | 5 | 491,336 |  | 491,224 |  |

CREDITORS

Amounts falling due within one year | 6 | 503,802 |  | 503,129 |  |

NET CURRENT LIABILITIES | (12,466 | ) | (11,905 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (7,466 | ) | (6,905 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (7,467 | ) | (6,906 | ) |

SHAREHOLDERS' FUNDS | (7,466 | ) | (6,905 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 October 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.

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 23 July 2026 and were signed on its behalf by:

Mrs A A Gough - Director

EMS Oil Limited (Registered number: 07673183)

Notes to the Financial Statements

for the Year Ended 29 October 2025

1. | STATUTORY INFORMATION

| EMS Oil Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07673183

| Registered office: | Unit H, Great Fenton Business Park

| Grove Road

| Fenton

| Stoke on Trent

| Staffordshire

| ST4 4LZ

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| After making enquiries, the company has the support of its creditors and the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being the 12 month period from the date of these accounts being approved, and therefore the financial statements have been prepared on a going concern basis.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

EMS Oil Limited (Registered number: 07673183)

Notes to the Financial Statements - continued

for the Year Ended 29 October 2025

4. | FIXED ASSET INVESTMENTS

| Interest

| in joint

| venture

£ |

| COST

| At 30 October 2024

| and 29 October 2025 | 5,000 |  |

| NET BOOK VALUE

| At 29 October 2025 | 5,000 |  |

| At 29 October 2024 | 5,000 |  |

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

| Joint venture

| Vibratherm Limited

| Registered office:

| Nature of business: Commercialising technology development

| %

| Class of shares: | holding |

| ordinary | 50.00 |

5. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Other debtors | 305 |  | 193 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 491,031 |  | 491,031 |  |

| Aggregate amounts | 491,336 |  | 491,224 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 503,802 |  | 503,129 |  |

7. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is EMS Waves Limited.