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REGISTERED NUMBER: 05754578 (England and Wales)

| VUS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| VUS LIMITED (REGISTERED NUMBER: 05754578) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| VUS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mr G C Barker

| Mr M R Hodgson

| Mr N Moore

| Mr I Naylor

| REGISTERED OFFICE: | Cotes Park Lane, Cotes Park Ind Est

| Somercotes

| Alfreton

| Derbyshire

| DE55 4NJ

| REGISTERED NUMBER: | 05754578 (England and Wales)

| ACCOUNTANTS: | ApC

| Chartered Accountants

| 7 St John Street

| Mansfield

| Nottinghamshire

| NG18 1QH

| VUS LIMITED (REGISTERED NUMBER: 05754578) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 79,393 |  | 90,518 |  |

CURRENT ASSETS

Debtors | 6 | 4,602,999 |  | 4,831,277 |  |

Cash at bank | 339,450 |  | 155,680 |  |

4,942,449 |  | 4,986,957 |  |

CREDITORS

Amounts falling due within one year | 7 | 950,552 |  | 770,690 |  |

NET CURRENT ASSETS | 3,991,897 |  | 4,216,267 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,071,290 |  | 4,306,785 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,586,244 | ) | (2,552,427 | ) |

PROVISIONS FOR LIABILITIES | (19,848 | ) | (22,630 | ) |

NET ASSETS | 1,465,198 |  | 1,731,728 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 1,465,098 |  | 1,731,628 |  |

SHAREHOLDERS' FUNDS | 1,465,198 |  | 1,731,728 |  |

| VUS LIMITED (REGISTERED NUMBER: 05754578) |

BALANCE SHEET - continued

31 MARCH 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Mr G C Barker - Director

| VUS LIMITED (REGISTERED NUMBER: 05754578) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| VUS 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.

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

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the value excluding Value Added Tax of utility infrastructure and civil engineering services provided to customers during the year. In respect of goods and services provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

| 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 | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| 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.

| VUS LIMITED (REGISTERED NUMBER: 05754578) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

3. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Financial instruments

| Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 55 (2025 - 56 ) .

| VUS LIMITED (REGISTERED NUMBER: 05754578) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 511,924 |  | 98,709 |  | 610,633 |  |

| Additions | - |  | 2,695 |  | 2,695 |  |

| At 31 March 2026 | 511,924 |  | 101,404 |  | 613,328 |  |

| DEPRECIATION

| At 1 April 2025 | 443,540 |  | 76,575 |  | 520,115 |  |

| Charge for year | 10,255 |  | 3,565 |  | 13,820 |  |

| At 31 March 2026 | 453,795 |  | 80,140 |  | 533,935 |  |

| NET BOOK VALUE

| At 31 March 2026 | 58,129 |  | 21,264 |  | 79,393 |  |

| At 31 March 2025 | 68,384 |  | 22,134 |  | 90,518 |  |

6. | DEBTORS

2026 | 2025 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 778,966 |  | 536,246 |  |

| Amounts recoverable on contract | 98,899 |  | 73,183 |  |

| Other debtors | 91,153 |  | 90,462 |  |

| Prepayments and accrued income | 25,613 |  | 5,028 |  |

994,631 |  | 704,919 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 3,608,368 |  | 4,126,358 |  |

| Aggregate amounts | 4,602,999 |  | 4,831,277 |  |

| VUS LIMITED (REGISTERED NUMBER: 05754578) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

2026 | 2025 |

£ | £ |

| Trade creditors | 667,639 |  | 572,125 |  |

| Corporation tax | 97,533 |  | 27,246 |  |

| VAT | 10,040 |  | 6,034 |  |

| Other creditors | 1,535 |  | - |  |

| Directors' current accounts | 19 |  | 19 |  |

| Accruals and deferred income | 173,786 |  | 165,266 |  |

950,552 |  | 770,690 |  |

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

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 2,586,244 |  | 2,552,427 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

10. | RELATED PARTY DISCLOSURES

| Amounts owed to group companies 2026:£2,586,244 (2025:2,552,427)

| Amount owed by group companies 2026:£3,608,368 (2025:£4,126,358)

| VUS Limited is 100% owned by VUS Group Limited, registered office Cotes Park Lane, Summercotes, Alfreton, Derbyshire, England, DE55 4NJ.