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REGISTERED NUMBER: 01302320 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PROGRAM PRODUCTS LIMITED

| PROGRAM PRODUCTS LIMITED (Registered number: 01302320) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PROGRAM PRODUCTS LIMITED |

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTORS: | Mr J R Harris

| Mrs M S Harris

| SECRETARY: | Mr J R Harris

| REGISTERED OFFICE: | Units SCF 1 & 2, South Core,

| Western Intl Market,

| Hayes Road

| Southall

| Middlesex

| UB2 5XJ

| REGISTERED NUMBER: | 01302320 (England and Wales)

| ACCOUNTANTS: | Cooper Dawn Jerrom Limited

| Chartered Accountants

| Units SCF 1 & 2

| Western International Market

| Hayes Road

| Southall

| Middlesex

| UB2 5XJ

| PROGRAM PRODUCTS LIMITED (Registered number: 01302320) |

BALANCE SHEET

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | - |  | 6,441 |  |

CURRENT ASSETS

Cash at bank | 5,806 |  | 100,601 |  |

CREDITORS

Amounts falling due within one year | 5 | 276,237 |  | 378,766 |  |

NET CURRENT LIABILITIES | (270,431 | ) | (278,165 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (270,431 | ) | (271,724 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | 1,514,876 |  | 1,514,876 |  |

NET LIABILITIES | (1,785,307 | ) | (1,786,600 | ) |

CAPITAL AND RESERVES

Called up share capital | 3,150,000 |  | 3,150,000 |  |

Retained earnings | (4,935,307 | ) | (4,936,600 | ) |

SHAREHOLDERS' FUNDS | (1,785,307 | ) | (1,786,600 | ) |

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

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

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 14 January 2026 and were signed on its behalf by:

Mr J R Harris - Director

| PROGRAM PRODUCTS LIMITED (Registered number: 01302320) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| PROGRAM PRODUCTS 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.

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.

| Going concern

| The solvency of the company is dependent on the continued availability of funds by way of loans amounting at 31st December 2025 to £1,525,876 which are owed to directors. They have given their assurance that they have no current intention to seek repayment of the loans outstanding to them if by so doing the company would have to cease trading. On the strength of this assurance the accounts have been prepared on a going concern basis. The amount due carries no interest.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025 | 6,441 |  |

| Additions | 292 |  |

| Disposals | (6,733 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 6,441 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to group undertakings | 265,237 |  | 366,566 |  |

| Directors' current accounts | 11,000 |  | 11,000 |  |

| Accrued expenses | - |  | 1,200 |  |

276,237 |  | 378,766 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Loan from directors | 1,514,876 |  | 1,514,876 |  |

| The loans are interest free and carry no fixed repayment terms. See Note (2).

7. | ULTIMATE PARENT COMPANY

| The Ultimate Holding Company is Prolog Management Limited, a company incorporated in England.

8. | RELATED PARTY DISCLOSURES

| At the balance sheet date, amount due to the parent company Prolog Management Limited is £265,237 (2024: £366,566).

| PROGRAM PRODUCTS LIMITED (Registered number: 01302320) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is J.R.Harris by virtue of his shareholding in the holding company.