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REGISTERED NUMBER: 02134948 (England and Wales)

| Strategic Report, Report of the Directors and |

| Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| The Carroll Cleaning Company Limited |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 3 |

| Report of the Independent Auditors | 5 |

| Statement of Comprehensive Income | 8 |

| Balance Sheet | 9 |

| Statement of Changes in Equity | 10 |

| Cash Flow Statement | 11 |

| Notes to the Cash Flow Statement | 12 |

| Notes to the Financial Statements | 13 |

| The Carroll Cleaning Company Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | N M Carroll

| Mrs D J Carroll

| S J Carroll

| Mrs A M Carroll

| C D Carroll

| O D Carroll

| J Carroll

| C Littlewood

| SECRETARY: | Mrs D J Carroll

| REGISTERED OFFICE: | Spring Hey Mill

| Green Lane

| Halifax

| HX4 8DQ

| REGISTERED NUMBER: | 02134948 (England and Wales)

| AUDITORS: | Anderson Barrowcliff Limited

| Statutory Auditors

| Chartered Accountants

| 3 Kingfisher Court

| Bowesfield Park

| Stockton on Tees

| TS18 3EX

| BANKERS: | Handelsbanken

| Fearnley Mill

| Dean Clough Mills

| Old Lane

| Halifax

| HX3 5WP

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Strategic Report

for the Year Ended 31 July 2025

The directors present their strategic report for the year ended 31 July 2025.

REVIEW OF BUSINESS

The company operates from its registered office address at Spring Hey Mill, Green Lane, Halifax, HX4 8DQ.

The company's directors have prepared this report with the intention of providing a balanced and comprehensive review of the development and performance of the business during the year and its position at the start of the current trading year. The directors believe the report is appropriate to the size and nature of the business.

The company is engaged in the provision of cleaning services on a contractual/ongoing basis to business and educational establishments across the north of England.

PRINCIPAL RISKS AND UNCERTAINTIES

The company operates in a highly competitive market that is well served by companies large and small.

Trading conditions continue to be challenging with inflationary year-on-year increases in the National Living Wage, a huge increase in Employer's NIC and reduction in NIC thresholds pushing up employment costs significantly. The company must pass on these increasing costs to its customers, which encourages customers to shop around for cheaper provision, thus adding to market instability.

Increasing wage rates but frozen qualification thresholds for benefits such as Statutory Sick Pay are adding to employment cost and the threat of removal of 'Waiting Days' for SSP is also a concern.

The directors realise that future development of the business may be affected by the factors already mentioned as well as other future events that may be beyond their control. Future planning includes focusing on the development of customer retention strategies and boosting growth in those sectors of the business that are least susceptible to the risks mentioned.

STRATEGY AND OBJECTIVES

Our strategic focus remains on:

- Making the spaces we work in cleaner and safer, choosing the most effective and most sustainable products for the job, and having a positive impact on the people around us.

- Increasing customer retention through consistent service delivery.

- Enhancing customer experience by improved handling of service issues.

- Continued growth in current areas as well as expanding into the South and South-East of the current area.

- Sustainability, including the use of eco-friendly products and waste reduction.

- Digital transformation, with investment in scheduling and workforce management software.

KEY PERFORMANCE INDICATORS (KPIS)

- Turnover increased by 14% to £12.8m (2024: £11.3m)

- Gross profit margin was maintained at 24%

FINANCIAL PERFORMANCE

Given the difficult trading conditions, the company has performed well in maintaining its gross profit margin at 24%, reflecting robust pricing strategy and strong cost control.

Net profit also increased, driven by operational efficiencies and contract growth. This performance reflects successful client acquisition and retention, alongside disciplined cost management.

ON BEHALF OF THE BOARD:

Mrs D J Carroll - Secretary

19 December 2025

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Report of the Directors

for the Year Ended 31 July 2025

The directors present their report with the financial statements of the company for the year ended 31 July 2025.

PRINCIPAL ACTIVITY

The principal activity of the company continues to be the provision of cleaning services delivered on a contractual/ongoing basis.

DIVIDENDS

The total distribution of dividends for the year ended 31 July 2025 will be £459,848.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 August 2024 to the date of this report.

N M Carroll

Mrs D J Carroll

S J Carroll

Mrs A M Carroll

C D Carroll

O D Carroll

J Carroll

Other changes in directors holding office are as follows:

C Littlewood - appointed 1 August 2024

DISABLED EMPLOYEES

The Carroll Cleaning Company Limited is committed to providing equal opportunities for all employees and applicants, including those with disabilities. The Company aims to create an inclusive workplace where disabled persons can fully participate and progress in their careers.

The Company welcomes applications from disabled people and ensure that recruitment processes are accessible. Where possible, reasonable adjustments are made during selection and onboarding to remove barriers and enable fair consideration.

If an employee becomes disabled during their employment, the Company will make every reasonable effort to retain them. Adjustments made may include changes to duties, flexible working arrangements, assistive technology, or workplace modifications. Where necessary, the Company will also provide phased return-to-work plans.

In respect of training, career development, and promotion opportunities, additional or adapted training will be provided to disabled employees where required to ensure full participation. Promotion decisions are based on merit and performance, ensuring that disability does not present a barrier.

ENGAGEMENT WITH EMPLOYEES

The Directors recognise the importance of effective communication and engagement with employees and have continued to develop arrangements during the year to ensure that employees are informed, consulted, and involved in matters affecting them and the performance of the Company.

To ensure effective employee engagement, the Company:

- Systematically provides employees, and where necessary- their representatives, with information on matters of concern through regular briefings, formal meetings and discussions with management. This enables the views of employees to be considered in decision-making processes that affect their interests.

- Encourages employee involvement in the Company's performance through various internal recognition programmes, as well a fostered awareness of targets relating to individual contract margins, profit, and the Company's performance in relation to those targets.

The Board remains committed to ensuring that employee interests are considered in strategic planning and operational decisions.

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Report of the Directors

for the Year Ended 31 July 2025

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Anderson Barrowcliff Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mrs D J Carroll - Secretary

19 December 2025

Report of the Independent Auditors to the Members of

The Carroll Cleaning Company Limited

Opinion

We have audited the financial statements of The Carroll Cleaning Company Limited (the 'company') for the year ended 31 July 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 July 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Report of the Independent Auditors to the Members of

The Carroll Cleaning Company Limited

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Based on our understanding of the industry, we have considered applicable laws and regulations which may be fundamental to the company's ability to operate or to avoid a material penalty, and we considered the extent to which non-compliance might have a material effect on the financial statements. We considered management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate manual journal entries to manipulate financial performance, management bias in significant accounting estimates and any significant one-off or unusual transactions.

We discussed among the audit engagement team the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

Auditors' responsibilities for the audit of the financial statements (continued)

Audit procedures performed by the engagement team included:

- |  | Enquiry of management and those charged with governance around actual and potential litigation and claims. |

- |  | Enquiry of entity staff to identify any instances of non-compliance with laws and regulations. |

- |  | Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. |

- |  | Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business. |

- |  | Challenging estimates and judgements made by management in their significant accounting estimates. |

- |  | Revenue recognition; agreeing a sample of revenue transactions to gain assurance over the occurrence and accuracy of revenue and also to ensure revenue has been recognised in the correct period. |

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Other matters which we are required to address

The comparative figures were not audited as the company was entitled to exemption from audit under section 477 of the Companies Act for the year ended 31 July 2024.

Report of the Independent Auditors to the Members of

The Carroll Cleaning Company Limited

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Dewing FCA, FCCA (Senior Statutory Auditor)

for and on behalf of Anderson Barrowcliff Limited

Statutory Auditors

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

6 February 2026

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Statement of Comprehensive

Income

for the Year Ended 31 July 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 3 | 12,848,540 |  | 11,256,485 |  |

Cost of sales | 9,761,810 |  | 8,581,664 |  |

GROSS PROFIT | 3,086,730 |  | 2,674,821 |  |

Administrative expenses | 2,225,425 |  | 2,139,130 |  |

861,305 |  | 535,691 |  |

Other operating income | 27,037 |  | - |  |

OPERATING PROFIT | 5 | 888,342 |  | 535,691 |  |

Interest receivable and similar income | 28,237 |  | 12,257 |  |

916,579 |  | 547,948 |  |

Interest payable and similar expenses | 6 | 14,665 |  | 11,792 |  |

PROFIT BEFORE TAXATION | 901,914 |  | 536,156 |  |

Tax on profit | 7 | 229,352 |  | 135,482 |  |

PROFIT FOR THE FINANCIAL YEAR | 672,562 |  | 400,674 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 672,562 |  | 400,674 |  |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 9 | 453,049 |  | 467,388 |  |

CURRENT ASSETS

Stocks | 10 | 3,000 |  | 3,000 |  |

Debtors | 11 | 434,929 |  | 881,555 |  |

Cash at bank | 2,353,217 |  | 1,386,155 |  |

2,791,146 |  | 2,270,710 |  |

CREDITORS

Amounts falling due within one year | 12 | 1,888,519 |  | 1,576,268 |  |

NET CURRENT ASSETS | 902,627 |  | 694,442 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,355,676 |  | 1,161,830 |  |

CREDITORS

Amounts falling due after more than one year | 13 | (166,195 | ) | (199,763 | ) |

PROVISIONS FOR LIABILITIES | 17 | (46,000 | ) | (31,300 | ) |

NET ASSETS | 1,143,481 |  | 930,767 |  |

CAPITAL AND RESERVES

Called up share capital | 18 | 18,000 |  | 18,000 |  |

Capital redemption reserve | 19 | 2,000 |  | 2,000 |  |

Retained earnings | 19 | 1,123,481 |  | 910,767 |  |

SHAREHOLDERS' FUNDS | 1,143,481 |  | 930,767 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

J Carroll - Director

O D Carroll - Director

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Statement of Changes in Equity

for the Year Ended 31 July 2025

| Called up |  | Capital |

| share |  | Retained |  | redemption |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 August 2023 | 18,000 |  | 1,008,093 |  | 2,000 |  | 1,028,093 |  |

Changes in equity

Dividends | - |  | (498,000 | ) | - |  | (498,000 | ) |

Total comprehensive income | - |  | 400,674 |  | - |  | 400,674 |  |

Balance at 31 July 2024 | 18,000 |  | 910,767 |  | 2,000 |  | 930,767 |  |

Changes in equity

Dividends | - |  | (459,848 | ) | - |  | (459,848 | ) |

Total comprehensive income | - |  | 672,562 |  | - |  | 672,562 |  |

Balance at 31 July 2025 | 18,000 |  | 1,123,481 |  | 2,000 |  | 1,143,481 |  |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Cash Flow Statement

for the Year Ended 31 July 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,202,303 |  | 772,383 |  |

Interest paid | (14,665 | ) | (11,792 | ) |

Tax paid | (108,359 | ) | (104,567 | ) |

Net cash from operating activities | 1,079,279 |  | 656,024 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (28,384 | ) | (186,932 | ) |

Sale of tangible fixed assets | - |  | 18,000 |  |

Interest received | 28,237 |  | 12,257 |  |

Net cash from investing activities | (147 | ) | (156,675 | ) |

Cash flows from financing activities

New loans in year | - |  | 219,000 |  |

Loan repayments in year | (21,900 | ) | (10,950 | ) |

Capital repayments in year | (11,668 | ) | (11,669 | ) |

Amount introduced by directors | (29,571 | ) | 38,447 |  |

Related party loan repayments received | 410,963 |  | 460,945 |  |

Equity dividends paid | (459,848 | ) | (498,000 | ) |

Net cash from financing activities | (112,024 | ) | 197,773 |  |

Increase in cash and cash equivalents | 967,108 |  | 697,122 |  |

Cash and cash equivalents at beginning of year | 2 | 1,386,109 |  | 688,987 |  |

Cash and cash equivalents at end of year | 2 | 2,353,217 |  | 1,386,109 |  |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Notes to the Cash Flow Statement

for the Year Ended 31 July 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 901,914 |  | 536,156 |  |

| Depreciation charges | 42,724 |  | 50,601 |  |

| Profit on disposal of fixed assets | - |  | (8,226 | ) |

| Finance costs | 14,665 |  | 11,792 |  |

| Finance income | (28,237 | ) | (12,257 | ) |

931,066 |  | 578,066 |  |

| Decrease/(increase) in trade and other debtors | 50,136 |  | (22,007 | ) |

| Increase in trade and other creditors | 221,101 |  | 216,324 |  |

| Cash generated from operations | 1,202,303 |  | 772,383 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 July 2025

| 31.7.25 |  | 1.8.24

£ | £ |

| Cash and cash equivalents | 2,353,217 |  | 1,386,155 |  |

| Bank overdrafts | - |  | (46 | ) |

2,353,217 |  | 1,386,109 |  |

| Year ended 31 July 2024

| 31.7.24 |  | 1.8.23

£ | £ |

| Cash and cash equivalents | 1,386,155 |  | 688,987 |  |

| Bank overdrafts | (46 | ) | - |  |

1,386,109 |  | 688,987 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.8.24 | Cash flow | At 31.7.25

£ | £ | £ |

| Net cash |

| Cash at bank | 1,386,155 |  | 967,062 |  | 2,353,217 |  |

| Bank overdrafts | (46 | ) | 46 |  | - |  |

1,386,109 |  | 967,108 |  | 2,353,217 |  |

| Debt

| Finance leases | (25,282 | ) | 11,668 |  | (13,614 | ) |

| Debts falling due within 1 year | (21,900 | ) | - |  | (21,900 | ) |

| Debts falling due after 1 year | (186,150 | ) | 21,900 |  | (164,250 | ) |

(233,332 | ) | 33,568 |  | (199,764 | ) |

| Total | 1,152,777 |  | 1,000,676 |  | 2,153,453 |  |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| The Carroll Cleaning Company 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 presentation currency of the financial statements is the Pound Sterling (£).

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

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

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation charge and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

| Freehold property |  | - not provided |  |

| Plant and machinery |  | - 20% to 33 1/3% on cost |  |

| Motor vehicles |  | - 20% on cost |  |

| Computer equipment |  | - 25% on cost |  |

| Fixtures and fittings |  | - 10% on cost |  |

| Freehold property has not been depreciated as the residual value of the property is considered to exceed its cost following a major refurbishment in recent years.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

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

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value.

3. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by class of business is given below:

| 2025 |  | 2024

£ | £ |

| Cleaning services | 12,848,540 |  | 11,256,485 |  |

12,848,540 |  | 11,256,485 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 10,005,175 |  | 9,024,096 |  |

| Social security costs | 450,971 |  | 247,824 |  |

| Other pension costs | 241,730 |  | 250,332 |  |

10,697,876 |  | 9,522,252 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Site staff | 1,132 |  | 1,112 |  |

| Admin staff | 38 |  | 40 |  |

1,170 |  | 1,152 |  |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | EMPLOYEES AND DIRECTORS - continued

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 217,161 |  | 199,619 |  |

| Directors' pension contributions to money purchase schemes | 95,565 |  | 102,580 |  |

| Information regarding the highest paid director for the year ended 31 July 2025 is as follows:

| 2025 |

£ |  |

| Emoluments etc | 43,636 |  |

| Pension contributions to money purchase schemes | 2,191 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 30,988 |  | 38,866 |  |

| Depreciation - assets on hire purchase contracts | 11,735 |  | 11,735 |  |

| Profit on disposal of fixed assets | - |  | (8,226 | ) |

| Auditors remuneration | 10,000 |  | - |  |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Bank interest | 7 |  | 17 |  |

| Bank loan interest | 14,658 |  | 11,657 |  |

| Interest on late payment of VAT | - |  | 118 |  |

14,665 |  | 11,792 |  |

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 238,000 |  | 131,682 |  |

| Under/over provision prior year | (23,348 | ) | - |  |

| Total current tax | 214,652 |  | 131,682 |  |

| Deferred taxation | 14,700 |  | 3,800 |  |

| Tax on profit | 229,352 |  | 135,482 |  |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

7. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 901,914 |  | 536,156 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 225,479 |  | 134,039 |  |

| Effects of:

| Expenses not deductible for tax purposes | 3,289 |  | 2,179 |  |

| Adjustments to tax charge in respect of previous periods | (23,348 | ) | 23,348 |  |

| Adjustments to deferred tax charge in respect of prior periods | 24,122 |  | (24,122 | ) |

| Corporation tax rounding | (94 | ) | - |  |

| Deferred tax rounding | (96 | ) | 38 |  |

| Total tax charge | 229,352 |  | 135,482 |  |

8. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of £1 each

| Interim | 459,848 |  | 498,000 |  |

9. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 August 2024 | 342,063 |  | 115,975 |  | 64,332 |  |

| Additions | 12,439 |  | 15,945 |  | - |  |

| Disposals | - |  | (57,452 | ) | - |  |

| At 31 July 2025 | 354,502 |  | 74,468 |  | 64,332 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | 84,753 |  | 6,433 |  |

| Charge for year | - |  | 24,222 |  | 6,433 |  |

| Eliminated on disposal | - |  | (57,452 | ) | - |  |

| At 31 July 2025 | - |  | 51,523 |  | 12,866 |  |

| NET BOOK VALUE

| At 31 July 2025 | 354,502 |  | 22,945 |  | 51,466 |  |

| At 31 July 2024 | 342,063 |  | 31,222 |  | 57,899 |  |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

9. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 58,674 |  | 2,421 |  | 583,465 |  |

| Additions | - |  | - |  | 28,384 |  |

| Disposals | - |  | (1,087 | ) | (58,539 | ) |

| At 31 July 2025 | 58,674 |  | 1,334 |  | 553,310 |  |

| DEPRECIATION

| At 1 August 2024 | 23,470 |  | 1,421 |  | 116,077 |  |

| Charge for year | 11,735 |  | 333 |  | 42,723 |  |

| Eliminated on disposal | - |  | (1,087 | ) | (58,539 | ) |

| At 31 July 2025 | 35,205 |  | 667 |  | 100,261 |  |

| NET BOOK VALUE

| At 31 July 2025 | 23,469 |  | 667 |  | 453,049 |  |

| At 31 July 2024 | 35,204 |  | 1,000 |  | 467,388 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 58,674 |  |

| DEPRECIATION

| At 1 August 2024 | 23,470 |  |

| Charge for year | 11,735 |  |

| At 31 July 2025 | 35,205 |  |

| NET BOOK VALUE

| At 31 July 2025 | 23,469 |  |

| At 31 July 2024 | 35,204 |  |

10. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 3,000 |  | 3,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 381,281 |  | 429,224 |  |

| Other debtors | 2,356 |  | 1,596 |  |

| Employee loans | 1,430 |  | 5,663 |  |

| Amount due from associated undertaking | - |  | 410,963 |  |

| Directors' current accounts | 14,474 |  | - |  |

| Prepayments and accrued income | 35,388 |  | 34,109 |  |

434,929 |  | 881,555 |  |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 14) | 21,900 |  | 21,946 |  |

| Hire purchase contracts (see note 15) | 11,669 |  | 11,669 |  |

| Trade creditors | 105,664 |  | 99,222 |  |

| Taxation | 237,975 |  | 131,682 |  |

| Social security and other taxes | 194,905 |  | 77,705 |  |

| VAT | 427,660 |  | 391,920 |  |

| Other creditors | 771,541 |  | 761,249 |  |

| Directors' current accounts | 51,694 |  | 66,791 |  |

| Accruals and deferred income | 65,511 |  | 14,084 |  |

1,888,519 |  | 1,576,268 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 14) | 164,250 |  | 186,150 |  |

| Hire purchase contracts (see note 15) | 1,945 |  | 13,613 |  |

166,195 |  | 199,763 |  |

14. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | - |  | 46 |  |

| Bank loans - less than 1 yr | 21,900 |  | 21,900 |  |

21,900 |  | 21,946 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 164,250 |  | 186,150 |  |

15. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 11,669 |  | 11,669 |  |

| Between one and five years | 1,945 |  | 13,613 |  |

13,614 |  | 25,282 |  |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

15. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 98,276 |  | 110,422 |  |

| Between one and five years | 159,473 |  | 160,862 |  |

| In more than five years | 28,569 |  | 38,092 |  |

286,318 |  | 309,376 |  |

16. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 186,150 |  | 208,050 |  |

| Hire purchase contracts | 13,614 |  | 25,282 |  |

199,764 |  | 233,332 |  |

| The bank loans and overdraft are secured by a fixed charge over the company's head office and its associated assets, a floating charge over the borrowers whole assets and undertaking, and an unlimited inter company composite guarantee between the company and YPG Limited, supported by fixed and floating charges over its whole assets and undertaking.

| The bank loan is repayable over 5 years. Interest is charged at a rate of 2.75% over bank base rate.

| Hire purchase liabilities are secured on the assets to which they relate.

17. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 46,000 |  | 31,300 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 31,300 |  |

| Charge to Statement of Comprehensive Income during year | 14,700 |  |

| Balance at 31 July 2025 | 46,000 |  |

18. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 18,000 | Ordinary | £1 | 18,000 |  | 18,000 |  |

| The Carroll Cleaning Company Limited (Registered number: 02134948) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

19. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 August 2024 | 910,767 |  | 2,000 |  | 912,767 |  |

| Profit for the year | 672,562 |  | 672,562 |  |

| Dividends | (459,848 | ) | (459,848 | ) |

| At 31 July 2025 | 1,123,481 |  | 2,000 |  | 1,125,481 |  |

20. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss as they fall due. The charge for the year was £241,730 (2024: £250,332). There were pension contributions totalling £14,463 (2024: £13,743) outstanding at the year end.

21. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year the company advanced £14,474 to its directors (2024 - £nil). During the year the directors repaid £nil (2024 - £516) leaving an amount owed to the company at the year end of £14,474 (2024 - £nil). No interest has been charged on the loan and amounts are repayable on demand.

22. | RELATED PARTY DISCLOSURES

| Other related Parties - Common Control

| During the year The Carroll Cleaning Company Limited paid expenses totalling £1,933 (2024: £353.505) on behalf of a related party and the related party paid expenses totalling £nil (2024: £2,846) on behalf of The Carroll Cleaning Company Limited. During the year The Carroll Cleaning Company Limited loaned the related party £nil (2024: £10,000) and was repaid £412,896 (2024:£821,604) by the related party. As at 31 July 2025 the sum of £nil (2024: £410,963) was due from the related party.No interest was charged on these amounts.