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REGISTERED NUMBER: 16083236 (England and Wales)

Unaudited Financial Statements

for the Period 15 November 2024 to 30 November 2025

for

Moduflow Engineering Solutions Limited

| Moduflow Engineering Solutions Limited (Registered number: 16083236) |

Contents of the Financial Statements

for the Period 15 November 2024 to 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Certified Accountants' Report | 5 |

| Moduflow Engineering Solutions Limited |

Company Information

for the Period 15 November 2024 to 30 November 2025

| DIRECTOR: | S J Dunleavy

| REGISTERED OFFICE: | West Lane Farm

| West Lane

| Harrogate

| HG3 2HP

| REGISTERED NUMBER: | 16083236 (England and Wales)

| ACCOUNTANTS: | R F Miller & Co Ltd

| Doubletree Court

| 10a Cavendish Street

| Ulverston

| Cumbria

| LA12 7AD

| Moduflow Engineering Solutions Limited (Registered number: 16083236) |

Balance Sheet

30 November 2025

| Notes | £ |

| CURRENT ASSETS

| Debtors | 4 | 38 |  |

| Cash at bank | 707 |  |

745 |  |

| CREDITORS

| Amounts falling due within one year | 5 | 1,300 |  |

| NET CURRENT LIABILITIES | (555 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (555 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 6 | 4 |  |

| Retained earnings | 7 | (559 | ) |

| SHAREHOLDERS' FUNDS | (555 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 12 August 2026 and were signed by:

S J Dunleavy - Director

| Moduflow Engineering Solutions Limited (Registered number: 16083236) |

Notes to the Financial Statements

for the Period 15 November 2024 to 30 November 2025

1. | STATUTORY INFORMATION

| Moduflow Engineering Solutions 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Taxation

| Taxation for the period 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

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

£ |

| Other debtors | 4 |  |

| VAT | 34 |  |

38 |  |

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

£ |

| Loan from Moduflow Fan Systems | 1,000 |  |

| Accrued expenses | 300 |  |

1,300 |  |

| Moduflow Engineering Solutions Limited (Registered number: 16083236) |

Notes to the Financial Statements - continued

for the Period 15 November 2024 to 30 November 2025

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 4 | Ordinary | £1 | 4 |  |

| 4 Ordinary shares of £1 were issued during the period for cash of £ 4 .

7. | RESERVES

| Retained

| earnings

£ |

| Deficit for the period | (559 | ) |

| At 30 November 2025 | (559 | ) |

8. | RELATED PARTY DISCLOSURES

| During the year loans were made by Moduflow Fan Systems Limited and the balance at the year end was £1,000. Both this company and Moduflow Fan System Limited are under the common control of Moduflow Investments Limited being the parent of both companies.

9. | ULTIMATE CONTROLLING PARTY

| The company was under the control of Lorenzo Russo throughout the year by virtue of his controlling interest held in its parent company, Moduflow Investments Limited, which owns 100% of the issued share capital of this company.

Chartered Certified Accountants' Report to the Director

on the Unaudited Financial Statements of

Moduflow Engineering Solutions Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report 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 director for our work or for this report.

You have acknowledged on the balance sheet as at 30 November 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

R F Miller & Co Ltd

Doubletree Court

10a Cavendish Street

Ulverston

Cumbria

LA12 7AD

12 August 2026