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REGISTERED NUMBER: 10179351 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Product Options Limited |

| Product Options Limited (Registered number: 10179351) |

Contents of the Financial Statements

for the year ended 31 March 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| Product Options Limited |

Company Information

for the year ended 31 March 2025

| DIRECTORS: | Mr J C T Knowles

| Mrs L A Cox

| REGISTERED OFFICE: | Pacioli House

| 9 Brookfield, Duncan Close

| Moulton Park

| Northampton

| Northamptonshire

| NN3 6WL

| REGISTERED NUMBER: | 10179351 (England and Wales)

| ACCOUNTANTS: | Clifford Roberts

| Chartered Accountants

| Pacioli House

| 9 Brookfield

| Duncan Close

| Northampton

| Northamptonshire

| NN3 6WL

| Product Options Limited (Registered number: 10179351) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 22,913 |  | 30,158 |  |

CURRENT ASSETS

Debtors | 5 | 8,723 |  | 8,845 |  |

Cash at bank | 59,137 |  | 88,891 |  |

67,860 |  | 97,736 |  |

CREDITORS

Amounts falling due within one year | 6 | 37,424 |  | 24,013 |  |

NET CURRENT ASSETS | 30,436 |  | 73,723 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 53,349 |  | 103,881 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,667 | ) | (11,667 | ) |

PROVISIONS FOR LIABILITIES | (2,373 | ) | (3,108 | ) |

NET ASSETS | 49,309 |  | 89,106 |  |

CAPITAL AND RESERVES

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

Retained earnings | 49,209 |  | 89,006 |  |

SHAREHOLDERS' FUNDS | 49,309 |  | 89,106 |  |

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

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

| Product Options Limited (Registered number: 10179351) |

Balance Sheet - continued

31 March 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

Mr J C T Knowles - Director

| Product Options Limited (Registered number: 10179351) |

Notes to the Financial Statements

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Product Options 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 business address is Lane Cottage, St. Andrews Road, East Haddon, Northamptonshire, NN6 8DE.

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 presentation currency of the financial statements is Pound Sterling (£), and the financial statements are prepared to 31st March each year.

| Turnover

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

| Turnover represents the invoiced amount of services stated net of value added tax. The turnover and pre tax profit is wholly attributable to the operating activities of the company. Turnover is recognised upon an order being placed by the factory and successful delivery of the product to its customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% on cost

| Computer equipment | - | 25% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Product Options Limited (Registered number: 10179351) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

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.

| Trade and other debtors

| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

| Trade and other creditors

| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Computer |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 68,697 |  | 13,153 |  | 81,850 |  |

| Additions | - |  | 1,075 |  | 1,075 |  |

| At 31 March 2025 | 68,697 |  | 14,228 |  | 82,925 |  |

| DEPRECIATION

| At 1 April 2024 | 40,787 |  | 10,905 |  | 51,692 |  |

| Charge for year | 6,870 |  | 1,450 |  | 8,320 |  |

| At 31 March 2025 | 47,657 |  | 12,355 |  | 60,012 |  |

| NET BOOK VALUE

| At 31 March 2025 | 21,040 |  | 1,873 |  | 22,913 |  |

| At 31 March 2024 | 27,910 |  | 2,248 |  | 30,158 |  |

| Product Options Limited (Registered number: 10179351) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 7,823 |  | 8,845 |  |

| Other debtors | 900 |  | - |  |

8,723 |  | 8,845 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | 2,697 |  | - |  |

| Taxation and social security | 16,421 |  | 11,943 |  |

| Other creditors | 8,306 |  | 2,070 |  |

37,424 |  | 24,013 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 1,667 |  | 11,667 |  |

8. | FINANCIAL RISK MANAGEMENT

| The company has some exposure to foreign currency, credit, liquidity and market risks, These risks are limited by the company's financial management policies and practices described below.

| Foreign currency risk

| Some of the companies sales and purchases can from entities in other currencies, and so the company is exposed to foreign currency fluctuations, where possible the company tries to invoices in sterling and maintains foreign currency bank accounts to limit the foreign currency risk exposure.

| Credit risk

| The company's exposure and it's customers credit worthiness is continually monitored so that any potential problems are detected at an early stage, this is less of a risk given the types of clients being invoiced, but in certain circumstances, outside of the companies ability to influence, there is risk that payment may not be forthcoming.

| Liquidity risk

| The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities.

| Market risk

| There is a market risk associated with the fluctuation in demand for the products and services provided. Most of this is mitigated by monitoring the market for the services provided, and given the project based nature of the majority of the work, the directors take a serious attitude towards this risk. The company works with its customers from beginning to end in the design and manufacture process to ensure that market risk is limited to an acceptable level.

| The company holds no derivative financial instruments at the year end.

| Product Options Limited (Registered number: 10179351) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

10. | RELATED PARTY DISCLOSURES

| The company was charged rent of £10,800 (2024 - £10,800) by one of the directors. There was no balance outstanding at the year end in respect of this.