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REGISTERED NUMBER: 04676011 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Sirius Geotechnical Ltd |

| Sirius Geotechnical Ltd (Registered number: 04676011) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Sirius Geotechnical Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | P E Kane

| M J Powell

| S Robinson

| SECRETARY: | S Robinson

| REGISTERED OFFICE: | Russel House

| Mill Road

| Langley Moor

| Durham

| DH7 8HJ

| REGISTERED NUMBER: | 04676011 (England and Wales)

| AUDITORS: | Anderson Barrowcliff Limited

| Statutory Auditors

| Chartered Accountants

| 3 Kingfisher Court

| Bowesfield Park

| Stockton on Tees

| TS18 3EX

| Sirius Geotechnical Ltd (Registered number: 04676011) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 30,573 |  | 16,518 |  |

30,573 |  | 16,518 |  |

CURRENT ASSETS

Debtors | 6 | 1,038,174 |  | 612,188 |  |

Cash in hand | 969 |  | 226 |  |

1,039,143 |  | 612,414 |  |

CREDITORS

Amounts falling due within one year | 7 | 873,859 |  | 812,924 |  |

NET CURRENT ASSETS/(LIABILITIES) | 165,284 |  | (200,510 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 195,857 |  | (183,992 | ) |

PROVISIONS FOR LIABILITIES | 2,000 |  | - |  |

NET ASSETS/(LIABILITIES) | 193,857 |  | (183,992 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 200 |  | 200 |  |

Retained earnings | 193,657 |  | (184,192 | ) |

SHAREHOLDERS' FUNDS | 193,857 |  | (183,992 | ) |

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 13 July 2026 and were signed on its behalf by:

S Robinson - Director

| Sirius Geotechnical Ltd (Registered number: 04676011) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Sirius Geotechnical 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.

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

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to percentage costs.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of business assets in 2012, has been fully written off in the year of acquisition.

| 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 |  |  | - 20% on cost

| Fixtures and fittings |  |  | - 25% on cost and 4.76% on cost |

| Motor vehicles |  |  | - 25% on cost |

| Computer equipment |  |  | - 50% on cost and 33% on cost |

| Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Sirius Geotechnical Ltd (Registered number: 04676011) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

| Hire purchase and leasing commitments

| 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.

| Amounts recoverable on contracts

| Amounts recoverable on contracts are stated at cost plus attributable profit to the extent that such profit is reasonably certain and after making provision for any foreseeable losses in completing contracts, less payments on account received.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2024 - 19 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 104,765 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 104,765 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

| Sirius Geotechnical Ltd (Registered number: 04676011) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 63,328 |  | 52,606 |  | 44,945 |  | 160,879 |  |

| Additions | - |  | 10,498 |  | 11,569 |  | 22,067 |  |

| At 31 December 2025 | 63,328 |  | 63,104 |  | 56,514 |  | 182,946 |  |

| DEPRECIATION

| At 1 January 2025 | 61,060 |  | 43,249 |  | 40,052 |  | 144,361 |  |

| Charge for year | 948 |  | 1,122 |  | 5,942 |  | 8,012 |  |

| At 31 December 2025 | 62,008 |  | 44,371 |  | 45,994 |  | 152,373 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,320 |  | 18,733 |  | 10,520 |  | 30,573 |  |

| At 31 December 2024 | 2,268 |  | 9,357 |  | 4,893 |  | 16,518 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 923,197 |  | 544,773 |  |

| Amounts owed by group undertakings | 17,932 |  | 12,856 |  |

| Other debtors | 6,175 |  | 825 |  |

| Amounts recoverable on

| contracts | 51,010 |  | 16,756 |  |

| Prepayments | 39,860 |  | 36,978 |  |

1,038,174 |  | 612,188 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 77,675 |  | 322,988 |  |

| Trade creditors | 232,986 |  | 145,059 |  |

| Amounts owed to group undertakings | 326,247 |  | 138,809 |  |

| Amounts owed to related party | - |  | 475 |  |

| Taxation | 20,000 |  | 26,500 |  |

| Social security and other taxes | 31,024 |  | 24,653 |  |

| VAT | 54,203 |  | 46,125 |  |

| Other creditors | 14,091 |  | 11,694 |  |

| Accrued expenses | 117,633 |  | 96,621 |  |

873,859 |  | 812,924 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 46,500 |  | 41,000 |  |

| Between one and five years | 186,000 |  | 164,000 |  |

| In more than five years | 279,000 |  | 331,417 |  |

511,500 |  | 536,417 |  |

| Sirius Geotechnical Ltd (Registered number: 04676011) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 77,675 |  | 322,988 |  |

| Group banking facilities are secured by a debenture over the assets of the company.

| The company also offers security to its bankers under cross guarantees with Sirius Engineering Group Ltd and its subsidiaries.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |

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

| The Report of the Auditors was unqualified.

| Helen Wilson FCA (Senior Statutory Auditor)

| for and on behalf of Anderson Barrowcliff Limited

12. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss as they fall due. The charge for the year was £122,682 (2024: £89,753). There were pension contributions of £8,691 outstanding at the year end (2024: £8,094).

13. | ULTIMATE CONTROLLING PARTY

| Sirius Engineering Group Limited owns 80% of the issued capital of the company. The Sirius Group Employee Ownership Trust owns 100% of the issued share capital of Sirius Engineering Group Limited. These financial statements are included in the consolidated financial statements of Sirius Engineering Group Limited. The parent's registered office address is the same as that of the company, and is registered in England and Wales.