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REGISTERED NUMBER: 05073232 (England and Wales)

GHS (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30TH APRIL 2026

| GHS (UK) LIMITED (REGISTERED NUMBER: 05073232) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

| Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 8

| GHS (UK) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH APRIL 2026

| DIRECTORS: | Mr M Goldsworthy

| Mr S A Lennon

| Mr J L Hall

| Miss N K Gibbons

| REGISTERED OFFICE: | 43-45 Devizes Road

| SWINDON

| Wiltshire

| SN1 4BG

| REGISTERED NUMBER: | 05073232 (England and Wales)

| ACCOUNTANTS: | Morris Owen

| Chartered Accountants

| 43-45 Devizes Road

| SWINDON

| Wiltshire

| SN1 4BG

| BANKERS: | HSBC Bank Plc

| The Forum

| Marlborough Road

| SWINDON

| Wiltshire

| SN3 1QT

| GHS (UK) LIMITED (REGISTERED NUMBER: 05073232) |

STATEMENT OF FINANCIAL POSITION

30TH APRIL 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 638 |  | 750 |  |

Tangible assets | 5 | 51,626 |  | 15,903 |  |

52,264 |  | 16,653 |  |

CURRENT ASSETS

Stocks | 12,097 |  | 4,792 |  |

Debtors | 6 | 137,997 |  | 134,222 |  |

Cash at bank and in hand | 130,648 |  | 251,300 |  |

280,742 |  | 390,314 |  |

CREDITORS

Amounts falling due within one year | 7 | 216,065 |  | 166,857 |  |

NET CURRENT ASSETS | 64,677 |  | 223,457 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 116,941 |  | 240,110 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (36,824 | ) | - |  |

PROVISIONS FOR LIABILITIES | (15,529 | ) | (19,507 | ) |

NET ASSETS | 64,588 |  | 220,603 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 75 |  | 100 |  |

Capital redemption reserve | 25 |  | - |  |

Retained earnings | 64,488 |  | 220,503 |  |

SHAREHOLDERS' FUNDS | 64,588 |  | 220,603 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

| GHS (UK) LIMITED (REGISTERED NUMBER: 05073232) |

STATEMENT OF FINANCIAL POSITION - continued

30TH APRIL 2026

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 24th August 2026 and were signed on its behalf by:

Mr S A Lennon - Director

Mr M Goldsworthy - Director

| GHS (UK) LIMITED (REGISTERED NUMBER: 05073232) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

1. | STATUTORY INFORMATION

| GHS (UK) Limited 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: 05073232

| Registered office: 43-45 Devizes Road, Swindon, Wiltshire, SN1 4BG

| The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest pound.

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.

| Significant judgements and estimates

| In preparing these financial statements, the directors have made the following judgements:

| - Determine whether leases entered into by the company as a lessee are operating leases or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

| - Determine the period of useful economic life and any residual value of all tangible fixed assets order to write off the value of each asset over that period.

| - Determine an appropriate provision for bad and doubtful debts by assessing the recoverability of all balances on a balance by balance basis.

| - Determine an appropriate provision for obsolete and slow moving stocks by assessing the net realisable value of all stock lines on a line by line basis.

| - Determine an appropriate provision for completed works and contracts.

| - Determine an appropriate provision for dilapidations by assessing the probable future obligations expected to exist at the end of the property lease.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Computer software is being amortised at a rate of 15% on reducing balance.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold property improvements | - | Over the term of the lease

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

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| GHS (UK) LIMITED (REGISTERED NUMBER: 05073232) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2026

2. | 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.

| Financial instruments

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2025 - 12 ) .

| GHS (UK) LIMITED (REGISTERED NUMBER: 05073232) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2026

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1st May 2025

| and 30th April 2026 | 2,565 |  |

| AMORTISATION

| At 1st May 2025 | 1,815 |  |

| Charge for year | 112 |  |

| At 30th April 2026 | 1,927 |  |

| NET BOOK VALUE

| At 30th April 2026 | 638 |  |

| At 30th April 2025 | 750 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st May 2025 | 31,107 |  | 33,780 |  | 64,887 |  |

| Additions | - |  | 45,650 |  | 45,650 |  |

| Disposals | - |  | (1,396 | ) | (1,396 | ) |

| At 30th April 2026 | 31,107 |  | 78,034 |  | 109,141 |  |

| DEPRECIATION

| At 1st May 2025 | 27,329 |  | 21,655 |  | 48,984 |  |

| Charge for year | 1,911 |  | 7,860 |  | 9,771 |  |

| Eliminated on disposal | - |  | (1,240 | ) | (1,240 | ) |

| At 30th April 2026 | 29,240 |  | 28,275 |  | 57,515 |  |

| NET BOOK VALUE

| At 30th April 2026 | 1,867 |  | 49,759 |  | 51,626 |  |

| At 30th April 2025 | 3,778 |  | 12,125 |  | 15,903 |  |

| GHS (UK) LIMITED (REGISTERED NUMBER: 05073232) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2026

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 42,361 |  |

| At 30th April 2026 | 42,361 |  |

| DEPRECIATION

| Charge for year | 1,770 |  |

| At 30th April 2026 | 1,770 |  |

| NET BOOK VALUE

| At 30th April 2026 | 40,591 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 118,270 |  | 113,437 |  |

| Other debtors | 19,727 |  | 20,785 |  |

137,997 |  | 134,222 |  |

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

2026 | 2025 |

£ | £ |

| Finance leases (see note 9) | 4,806 |  | - |  |

| Trade creditors | 88,234 |  | 64,242 |  |

| Taxation and social security | 105,109 |  | 88,550 |  |

| Other creditors | 17,916 |  | 14,065 |  |

216,065 |  | 166,857 |  |

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

2026 | 2025 |

£ | £ |

| Finance leases (see note 9) | 36,824 |  | - |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Finance leases |

2026 | 2025 |

£ | £ |

| Net obligations repayable:

| Within one year | 4,806 |  | - |  |

| Between one and five years | 36,824 |  | - |  |

41,630 |  | - |  |

| GHS (UK) LIMITED (REGISTERED NUMBER: 05073232) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2026

9. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

2026 | 2025 |

£ | £ |

| Within one year | 9,661 |  | 3,931 |  |

| Between one and five years | 4,025 |  | 3,774 |  |

13,686 |  | 7,705 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 50 | Ordinary A | £1 | 50 |  | 50 |  |

| 25 | Ordinary B | £1 | 25 |  | 50 |  |

| (2025 - 50 ) |

75 |  | 100 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30th April 2026 and 30th April 2025:

2026 | 2025 |

£ | £ |

| Mr M Goldsworthy

| Balance outstanding at start of year | 22 |  | 25 |  |

| Amounts advanced | 12 |  | - |  |

| Amounts repaid | - |  | (3 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 34 |  | 22 |  |

| Mr G Hume

| Balance outstanding at start of year | 25 |  | 25 |  |

| Amounts repaid | (25 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 25 |  |

| Mr S A Lennon

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 13 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 13 |  | - |  |

| The above loans were provided interest free with no fixed repayment date.