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REGISTERED NUMBER: 08147160 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 1ST JUNE 2024 TO 31ST MARCH 2025 |

| FOR |

| GPS LOCUMS LTD |

| GPS LOCUMS LTD (REGISTERED NUMBER: 08147160) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JUNE 2024 TO 31ST MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| GPS LOCUMS LTD |

COMPANY INFORMATION

FOR THE PERIOD 1ST JUNE 2024 TO 31ST MARCH 2025

| DIRECTORS: | J P Brown

| I Oxley

| Mrs P E Jarvis

| D S Simpkin

| SECRETARY: | Mrs P E Jarvis

| REGISTERED OFFICE: | 27 Duke Street

| Chelmsford

| Essex

| CM1 1HT

| REGISTERED NUMBER: | 08147160 (England and Wales)

| AUDITORS: | ESW Limited

| Chartered Accountants

| & Registered Auditors

| 162-164 High Street

| Rayleigh

| Essex

| SS6 7BS

| BANKERS: | HSBC Bank PLC

| Coventry DSC

| Harry Weston Road

| Binley

| Coventry

| CV3 2TQ

| GPS LOCUMS LTD (REGISTERED NUMBER: 08147160) |

BALANCE SHEET

31ST MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 19,396 |  | 22,152 |  |

CURRENT ASSETS

Debtors | 5 | 2,446 |  | 13,825 |  |

Cash at bank and in hand | 16,927 |  | 11,042 |  |

19,373 |  | 24,867 |  |

CREDITORS

Amounts falling due within one year | 6 | (134,225 | ) | (136,552 | ) |

NET CURRENT LIABILITIES | (114,852 | ) | (111,685 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (95,456 | ) | (89,533 | ) |

PROVISIONS FOR LIABILITIES | (4,209 | ) | (4,209 | ) |

NET LIABILITIES | (99,665 | ) | (93,742 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (99,765 | ) | (93,842 | ) |

SHAREHOLDERS' FUNDS | (99,665 | ) | (93,742 | ) |

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 6th March 2026 and were signed on its behalf by:

Mrs P E Jarvis - Director

| GPS LOCUMS LTD (REGISTERED NUMBER: 08147160) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JUNE 2024 TO 31ST MARCH 2025

1. | STATUTORY INFORMATION

| GPS Locums Ltd 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.

| Tangible fixed assets

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

| Equipment, fixtures and fittings | - | 15% on reducing balance

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12

| 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors and bank loans, are initially recognised at

| transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is

| measured at the present value of the future payments discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Equity instruments

| Equity instruments issued by the company are recorded at the fair value of proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| GPS LOCUMS LTD (REGISTERED NUMBER: 08147160) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1ST JUNE 2024 TO 31ST MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st June 2024

| and 31st March 2025 | 60,919 |  |

| DEPRECIATION

| At 1st June 2024 | 38,767 |  |

| Charge for period | 2,756 |  |

| At 31st March 2025 | 41,523 |  |

| NET BOOK VALUE

| At 31st March 2025 | 19,396 |  |

| At 31st May 2024 | 22,152 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 2,446 |  | 13,825 |  |

| GPS LOCUMS LTD (REGISTERED NUMBER: 08147160) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1ST JUNE 2024 TO 31ST MARCH 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 11,685 |  | 13,513 |  |

| Amounts owed to group undertakings | 121,090 |  | 121,090 |  |

| Other creditors | 1,450 |  | 1,949 |  |

134,225 |  | 136,552 |  |

7. | SECURED DEBTS

| Company overdraft facilities are secured by a fixed and floating charge dated 15 June 2020 over the whole of the company's assets, and cross guarantees given by all of the group members.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Stephen Cracknell FCA (Senior Statutory Auditor)

| for and on behalf of ESW Limited

10. | CONTINGENT LIABILITIES

| The company has given a guarantee against the bank overdraft facilities to other group members.

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. | PARENT COMPANY

| The company's immediate and ultimate parent undertaking is GPS Medsol Holdings Limited, a company incorporated in England and Wales which is the smallest and largest group for which consolidated accounts including GPS Locums Limited are prepared. The consolidated accounts of GPS Medsol Holdings Limited are available from its registered office, 27 Duke Street, Chelmsford, England, CM1 1HT.