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REGISTERED NUMBER: 02210498 (England and Wales)

| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| CLAYTON VS LIMITED |

| CLAYTON VS LIMITED (REGISTERED NUMBER: 02210498) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CLAYTON VS LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | G K Insley

| D J Allsop

| V F Insley

| REGISTERED OFFICE: | Hunter Terrace

| Fletchworth Gate

| Burnsall Road

| Coventry

| Warwickshire

| CV5 6SP

| REGISTERED NUMBER: | 02210498 (England and Wales)

| BANKERS: | Handelsbanken

| ECG4, Enterprise Ctr

| Technology Park

| Puma Way

| Coventry

| CV1 2TT

| CLAYTON VS LIMITED (REGISTERED NUMBER: 02210498) |

ABRIDGED BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 116,818 |  | 98,923 |  |

CURRENT ASSETS

Stocks | 598,594 |  | 496,890 |  |

Debtors | 1,168,656 |  | 1,082,437 |  |

Cash at bank and in hand | 232,235 |  | 170,594 |  |

1,999,485 |  | 1,749,921 |  |

CREDITORS

Amounts falling due within one year | 950,809 |  | 743,598 |  |

NET CURRENT ASSETS | 1,048,676 |  | 1,006,323 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,165,494 |  | 1,105,246 |  |

PROVISIONS FOR LIABILITIES | 5 | 27,608 |  | 22,942 |  |

NET ASSETS | 1,137,886 |  | 1,082,304 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 1,000 |  | 1,000 |  |

Retained earnings | 7 | 1,136,886 |  | 1,081,304 |  |

SHAREHOLDERS' FUNDS | 1,137,886 |  | 1,082,304 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

| CLAYTON VS LIMITED (REGISTERED NUMBER: 02210498) |

ABRIDGED BALANCE SHEET - continued

31 December 2025

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 year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 10 July 2026 and were signed on its behalf by:

V F Insley - Director

| CLAYTON VS LIMITED (REGISTERED NUMBER: 02210498) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Clayton VS 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.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover comprises the value of sales (excluding value added tax, similar taxes and trade discounts) of goods and services provided in the normal course of business. Revenue is recognised when the goods are despatched, which is the same day on which the goods are delivered and hence is the point at which the risks and rewards of ownership passes to the buyer.

| 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 equipment | - | 10% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance and Straight line over 4 years

| Stocks

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

| 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.

| CLAYTON VS LIMITED (REGISTERED NUMBER: 02210498) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Operating leases

| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Loans and receivables

| 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.

| 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 income statement.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 29 (2024 - 31 ) .

| CLAYTON VS LIMITED (REGISTERED NUMBER: 02210498) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 622,266 |  |

| Additions | 34,891 |  |

| Disposals | (4,586 | ) |

| At 31 December 2025 | 652,571 |  |

| DEPRECIATION

| At 1 January 2025 | 523,343 |  |

| Charge for year | 14,731 |  |

| Eliminated on disposal | (2,321 | ) |

| At 31 December 2025 | 535,753 |  |

| NET BOOK VALUE

| At 31 December 2025 | 116,818 |  |

| At 31 December 2024 | 98,923 |  |

5. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 27,608 |  | 22,942 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 22,942 |  |

| Charge to Income Statement during year | 4,666 |  |

| Balance at 31 December 2025 | 27,608 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

| CLAYTON VS LIMITED (REGISTERED NUMBER: 02210498) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

7. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 1,081,304 |  |

| Profit for the year | 55,582 |  |

| At 31 December 2025 | 1,136,886 |  |

8. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme in respect of the directors and certain employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £45,456 (2024 - £41,041). Contributions totalling £NIL (2024 - £5,342) were payable to the fund at the year end and are included in creditors.

9. | CONTROLLING INTERESTS

| The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.

10. | ULTIMATE PARENT COMPANY

| Clayton CC Limited is regarded by the directors as being the company's ultimate parent company.