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REGISTERED NUMBER: 03830510 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| EGS (INTERNATIONAL) LIMITED |

EGS (INTERNATIONAL) LIMITED (REGISTERED NUMBER: 03830510)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

EGS (INTERNATIONAL) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | D A Jenkins

| S M Hayes

| SECRETARY: | D A Jenkins

| REGISTERED OFFICE: | 27 Woolmer Way

| Bordon

| Hants

| GU35 9QE

| REGISTERED NUMBER: | 03830510 (England and Wales)

| AUDITORS: | Oury Clark Chartered Accountants

| Statutory Auditors

| Herschel House

| 58 Herschel Street

| Slough

| Berkshire

| SL1 1PG

EGS (INTERNATIONAL) LIMITED (REGISTERED NUMBER: 03830510)

BALANCE SHEET

31 MARCH 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,658,527 |  | 1,777,107 |  |

CURRENT ASSETS

Debtors | 5 | 268,686 |  | 988,813 |  |

Cash at bank and in hand | 3,217,534 |  | 2,108,241 |  |

3,486,220 |  | 3,097,054 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,128,839 |  | 1,662,254 |  |

NET CURRENT ASSETS | 2,357,381 |  | 1,434,800 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,015,908 |  | 3,211,907 |  |

PROVISIONS FOR LIABILITIES | 8 | 379,029 |  | 412,226 |  |

NET ASSETS | 3,636,879 |  | 2,799,681 |  |

CAPITAL AND RESERVES

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

Retained earnings | 3,636,779 |  | 2,799,581 |  |

SHAREHOLDERS' FUNDS | 3,636,879 |  | 2,799,681 |  |

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 26 August 2026 and were signed on its behalf by:

D A Jenkins - Director

EGS (INTERNATIONAL) LIMITED (REGISTERED NUMBER: 03830510)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| EGS (International) 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 company's trading address is: 27 Woolmer Way, Bordon, Hampshire, GU35 9QE.

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 financial statements have been prepared on the going concern basis in light of the fact that the parent company, EGS (Asia) Limited, a company incorporated in Hong Kong, has confirmed to provide financial support to EGS (International) Limited for a period of at least 12 months and 1 day following the signing of the audit report.

| 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 represents net invoiced sales of services, excluding value added tax. Turnover is recognised by reference to the stage of completion of a project. Projects are divided into phases and turnover is recognised on the basis of completion of each phase.

| Tangible fixed assets

| Tangible fixed assets are initially recognised at cost, with depreciation provided at the following annual rates in order to write off each asset over its estimated useful life:

| Plant and machinery etc. - rates between 10% and 25% on cost

| 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.

| 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.

EGS (INTERNATIONAL) LIMITED (REGISTERED NUMBER: 03830510)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| 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

| Basic Financial Instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any Other Financial Instruments, as covered by Section 12 of FRS 102.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 36 (2025 - 35 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 4,082,831 |  |

| Additions | 274,705 |  |

| Disposals | (153,934 | ) |

| At 31 March 2026 | 4,203,602 |  |

| DEPRECIATION

| At 1 April 2025 | 2,305,724 |  |

| Charge for year | 393,285 |  |

| Eliminated on disposal | (153,934 | ) |

| At 31 March 2026 | 2,545,075 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,658,527 |  |

| At 31 March 2025 | 1,777,107 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | - |  | 773,116 |  |

| Amounts owed by group undertakings | 37,695 |  | - |  |

| Other debtors | 230,991 |  | 215,697 |  |

268,686 |  | 988,813 |  |

EGS (INTERNATIONAL) LIMITED (REGISTERED NUMBER: 03830510)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 268,256 |  | 281,578 |  |

| Amounts owed to group undertakings | 221 |  | 697,440 |  |

| Taxation and social security | 261,146 |  | 238,350 |  |

| Other creditors & accruals | 599,216 |  | 444,886 |  |

1,128,839 |  | 1,662,254 |  |

7. | SECURED DEBTS

| HSBC Bank PLC have a fixed and floating charge over all the assets of the company.

8. | PROVISIONS FOR LIABILITIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Deferred tax | 379,029 |  | 412,226 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 412,226 |  |

| Accelerated capital allowances | (33,197 | ) |

| Balance at 31 March 2026 | 379,029 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

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

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

| The Report of the Auditors was unqualified.

| Emma Crowley (Senior Statutory Auditor)

| for and on behalf of Oury Clark Chartered Accountants

| We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

| "Use of our report

| This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors 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 members as a body, for our audit work, for this report, or for the opinions we have formed."

EGS (INTERNATIONAL) LIMITED (REGISTERED NUMBER: 03830510)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

11. | RELATED PARTY DISCLOSURES

| During the year, the company entered into a lease agreement for a storage facility to store the company's equipment and machinery. The business providing the storage facility, Deborah Jenkins T/A Brook Farmers, is a business owned by one of the directors.

| The cost incurred during the year by the company is £22,648.

| The amount owed by the company at the year end was £nil.

| The transaction has been made at arms-length.

12. | ULTIMATE PARENT COMPANY

| The results of EGS (International) Limited are included in the consolidated financial statements of its ultimate parent company, EGS (Asia) Ltd, a company incorporated in Hong Kong, whose registered office is 15th Floor, North Point Industrial Building, 499 King's Road, North Point, Hong Kong.

13. | ULTIMATE CONTROLLING PARTY

| The directors believe there to be no ultimate controlling party.