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REGISTERED NUMBER: 13860814 (England and Wales)

| Financial Statements |

| for the Period |

| 1st November 2024 to 31st December 2025 |

| for |

| En Plus Uk Ltd. |

En Plus Uk Ltd. (Registered number: 13860814)

Contents of the Financial Statements

for the Period 1st November 2024 to 31st December 2025

Page |

Abridged Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

En Plus Uk Ltd. (Registered number: 13860814)

Abridged Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | 4,900 |  |

Tangible assets | 6 | 22,561 |  | 4,830 |  |

22,561 |  | 9,730 |  |

CURRENT ASSETS

Stocks | 323,809 |  | 238,510 |  |

Debtors | 2,730,443 |  | 147,355 |  |

Cash at bank | 1,097,570 |  | 911,877 |  |

4,151,822 |  | 1,297,742 |  |

CREDITORS

Amounts falling due within one year | 3,595,091 |  | 1,483,719 |  |

NET CURRENT ASSETS/(LIABILITIES) | 556,731 |  | (185,977 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 579,292 |  | (176,247 | ) |

PROVISIONS FOR LIABILITIES | 5,640 |  | - |  |

NET ASSETS/(LIABILITIES) | 573,652 |  | (176,247 | ) |

CAPITAL AND RESERVES

Called up share capital | 500,000 |  | 250,000 |  |

Retained earnings | 7 | 73,652 |  | (426,247 | ) |

SHAREHOLDERS' FUNDS | 573,652 |  | (176,247 | ) |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31st December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 14th August 2026 and were signed on its behalf by:

Mr P F Ryan - Director

En Plus Uk Ltd. (Registered number: 13860814)

Notes to the Financial Statements

for the Period 1st November 2024 to 31st December 2025

1. | STATUTORY INFORMATION

| En Plus Uk Ltd. 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: | 13860814

| Registered office: | Unit 11 Platt Industrial Estate

| Maidstone Road

| Sevenoaks

| Kent

| TN15 8JL

| 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.

| Revenue recognition

| Sales comprise the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

| The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

| Sale of goods

| Revenue from the sale of goods is recognised at the point at which the goods have been delivered to the customer.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of two years.

| 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 | - | 33% on cost

| Fixtures and fittings | - | 33% on cost

| Computer equipment | - | 33% on cost

En Plus Uk Ltd. (Registered number: 13860814)

Notes to the Financial Statements - continued

for the Period 1st November 2024 to 31st December 2025

3. | ACCOUNTING POLICIES - continued

| Stocks

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

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, such as the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss.

| Taxation

| Taxation for the period 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 balance sheet date.

En Plus Uk Ltd. (Registered number: 13860814)

Notes to the Financial Statements - continued

for the Period 1st November 2024 to 31st December 2025

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 period 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 7 (2024 - 8 ) .

5. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st November 2024

| and 31st December 2025 | 8,397 |  |

| AMORTISATION

| At 1st November 2024 | 3,497 |  |

| Amortisation for period | 4,900 |  |

| At 31st December 2025 | 8,397 |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  |

| At 31st October 2024 | 4,900 |  |

En Plus Uk Ltd. (Registered number: 13860814)

Notes to the Financial Statements - continued

for the Period 1st November 2024 to 31st December 2025

6. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st November 2024 | 18,026 |  |

| Additions | 24,695 |  |

| Disposals | (438 | ) |

| At 31st December 2025 | 42,283 |  |

| DEPRECIATION

| At 1st November 2024 | 13,196 |  |

| Charge for period | 6,964 |  |

| Eliminated on disposal | (438 | ) |

| At 31st December 2025 | 19,722 |  |

| NET BOOK VALUE

| At 31st December 2025 | 22,561 |  |

| At 31st October 2024 | 4,830 |  |

7. | RESERVES

| Retained

| earnings

£ |

| At 1st November 2024 | (426,247 | ) |

| Profit for the period | 499,899 |  |

| At 31st December 2025 | 73,652 |  |

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

| The Report of the Auditors was unqualified.

| Mr Malcolm Palmer FCA (Senior Statutory Auditor)

| for and on behalf of A4G Audit Limited

En Plus Uk Ltd. (Registered number: 13860814)

Notes to the Financial Statements - continued

for the Period 1st November 2024 to 31st December 2025

9. | RELATED PARTY DISCLOSURES

| During the period 1st November 2024 to the 31st December 2025, the following activities occurred between EN Plus UK Ltd and it's related parties.

| During the year EN Plus UK Ltd sold goods and services to Kentinental Engineering Ltd of £1,717,157.21.

| During the year EN Plus UK Ltd purchased goods and services from Kentinental Engineering Ltd for £1,378,639.98.

| As at 31st December 2025, £430,845.00 was due from Kentinental Engineering Ltd.

| As at 31st December 2025, £399,726.48 was due to Kentinental Engineering Ltd.

| During the year EN Plus UK Ltd sold goods and services to Shenzhen EN Plus Tech Co. Ltd of £117,264.66.

| During the year EN Plus UK Ltd purchased goods and services from Shenzhen EN Plus Tech Co. Ltd for £5,496,912.27.

| As at 31st December 2025, £70,985.98 was due from Shenzhen EN Plus Tech Co. Ltd.

| As at 31st December 2025, £2,352,561.88 was due to Shenzhen EN Plus Tech Co. Ltd.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is Shenzhen EN-plus Technologies Co.Ltd, Floor 2-3, Building 6, No.1026 Songbai Road, Nanshan District, Shenzhen, China, 518055.