The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

4service International Limited is a private company limited by shares incorporated in Scotland. The registered office is 37 Albyn Place, Aberdeen, United Kingdom, AB10 1JB.

The financial statements have been prepared for the period from 17 November 2023 to 31 December 2024. This is the first period of account for the entity and therefore has been prepared for a period longer than one year.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group.

The financial statements of the company are consolidated in the financial statements of 4 Service Gruppen As. These consolidated financial statements are available from its registered office, Brynsalleen 4, Oslo, Norway, 0667.

The company is in the process of winding up its trading activities at the point of signing of the financial statements. Therefore the financial statements have been prepared on a break up basis.true

Under the break up basis of preparation, assets and liabilities are measured at their break up value. The break up value of assets is their net realisable value. Net realisable value is based on the proceeds receivable on disposal less restructure and liquidation cost. The break up value of liabilities is their expected settlement amount. Under the break up basis of accounting, all assets and liabilities are current.

Cash consists of cash at bank and on demand deposits. There are no cash equivalents.

Other financial assets including other debtors are initially measured at the undiscounted amount of cash receivable from that customer, which is normally the invoice price, and are subsequently measured at amortised cost less impairment.

Trade and other creditors are measured at invoice price, unless payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. In this case the arrangement constitutes a financing transaction, and the financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Ordinary share capital

The ordinary share capital of the entity is presented as equity.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant estimates or judgements involved in the preparation of the financial statements.

The average monthly number of persons (including directors) employed by the company during the Period was nil.

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified, however, the auditor drew attention to the following by way of emphasis.

We draw attention to Note 1.3 to the financial statements which explains that the directors intend to wind up the company and therefore do not consider the company to be a going concern. Accordingly, the financial statements have been prepared on a basis other than that of going concern as described in Note 1.3. Our opinion is not modified in respect of this matter.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

The Company has taken advantage of the exemption available under paragraph 1AC.35 of the Financial Reporting Standard 102 - section 1A not to disclose transactions with any wholly owned members of the group.

The company is a wholly owned subsidiary of 4Service Gruppen AS, a company incorporated in Norway.

On 17 January 2025 Compass Holding Norge AS a company incorporated in Norway, acquired 100% of the share capital in 4Service Holding AS.

At 31 December 2024 the ultimate controlling party was 4Service Holding AS, a company registered in Norway.

The smallest group for which consolidated financial statements are drawn up of which the Company is a member is that headed by 4Service Holding AS, whose registered address is Brynsalleen 4, 0667, Oslo.