For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.

Procomm Site Services (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ravenstock House, 28 Falcon Court, Preston Farm Business Park, Stockton-On-Tees, England, TS18 3TX.

The financial statements have been prepared in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 101 Reduced Disclosure Framework (United Kingdom Generally Accepted Accounting Practice).

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.

The company meets the definition of a qualifying entity under FRS 101 Reduced Disclosure Framework.

As permitted by FRS 101, the company has taken advantage of the following disclosure exemptions from the requirements of IFRS:

• inclusion of an explicit and unreserved statement of compliance with IFRS (statement of compliance with FRS 101 is provided instead);

• presentation of a statement of cash flows and related notes;

• disclosure of the objectives, policies and processes for managing capital;

• disclosure of key management personnel compensation;

• disclosure of the categories of financial instrument and the nature and extent of risks arising on these financial instruments;

• the effect of financial instruments on the statement of comprehensive income;

• comparative period reconciliations for the number of shares outstanding and the carrying amounts of property, plant and equipment, intangible assets;

• disclosure of the future impact of new International Financial Reporting Standards in issue but not yet effective at the reporting date;

• a reconciliation of the number and weighted average exercise prices of share options, how the fair value of share-based payments was determined and their effect on profit or loss and the financial position;

• comparative narrative information beyond the IFRS requirements;

• related party disclosures for transactions with the parent or wholly owned members of the group.

Following the transfer of the trade, assets and liabilities of the company and its subsidiary to Algeco UK Limited on 1 September 2022, the director intends to liquidate the company, as required by FRS 101, the director has prepared the financial statements on a basis other than going concern. No material adjustments arose as a result of ceasing to apply the going concern basis.true

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Investments in subsidiaries are accounted for at cost less impairment. Cost also includes directly attributable costs of investments.

The average monthly number of persons (including directors) employed by the company during the year was:

Details of the company's subsidiaries at 30 June 2025 are as follows:

Registered office addresses (all UK unless otherwise indicated):

Procomm Site Services Limited has not traded during the year and is dormant.

The proportion of the voting rights in the subsidiary company does not differ from the proportion of ordinary shares held.

Ordinary shares have a par value of £1 per share. All of the ordinary shares are fully paid.

The capital redemption reserve represents the nominal value of shares repurchased and still held at the end of the reporting period.

The immediate parent undertaking is Algeco UK Holdings Limited.

The ultimate controlling party is Brookfield Business Partners L.P. Brookfield Corporation is the ultimate parent undertaking of the largest group of undertakings to consolidate these financial statements at 31 December 2025. Procomm Site Services (Holdings) Limited is consolidated first into the financials of BCP V Modular Services Holdings III Ltd (Modulaire Group’s consolidated financial statements), which is incorporated in the UK. It is then consolidated in BAM’s annual report, which has control over the Group. The ultimate parent of the Group is BAM, Suite located at 300, Brookfield Place, Box 762, 181 Bay Street Toronto, Ontario M5J 2T3. BAM is listed on the New York and Ontario stock exchanges. Copies of the BAM consolidated financial statements may be obtained at www.bam.brookfield.co.