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REGISTERED NUMBER: 08735975 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| Techflow Drainage Ltd |

| Techflow Drainage Ltd (Registered number: 08735975) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Techflow Drainage Ltd |

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | Mr S Tait

| REGISTERED OFFICE: | 98 Middlewich Road

| Northwich

| Cheshire

| CW9 7DA

| REGISTERED NUMBER: | 08735975 (England and Wales)

| ACCOUNTANTS: | Buxton Accounting LLP

| Chartered Accountants

| 98 Middlewich Road

| Northwich

| Cheshire

| CW9 7DA

| Techflow Drainage Ltd (Registered number: 08735975) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 30,000 |  | 35,000 |  |

Tangible assets | 5 | 121,543 |  | 115,885 |  |

151,543 |  | 150,885 |  |

CURRENT ASSETS

Debtors | 6 | 40,550 |  | 28,482 |  |

Cash at bank | 79,638 |  | 14,207 |  |

120,188 |  | 42,689 |  |

CREDITORS

Amounts falling due within one year | 7 | 105,134 |  | 63,253 |  |

NET CURRENT ASSETS/(LIABILITIES) | 15,054 |  | (20,564 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 166,597 |  | 130,321 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (51,701 | ) | (68,472 | ) |

PROVISIONS FOR LIABILITIES | 11 | (23,093 | ) | (22,018 | ) |

NET ASSETS | 91,803 |  | 39,831 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 2 |  | 2 |  |

Retained earnings | 91,801 |  | 39,829 |  |

SHAREHOLDERS' FUNDS | 91,803 |  | 39,831 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Techflow Drainage Ltd (Registered number: 08735975) |

Balance Sheet - continued

31 October 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2026 and were signed by:

Mr S Tait - Director

| Techflow Drainage Ltd (Registered number: 08735975) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Techflow Drainage 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.

| The financial statements have been prepared under the historic cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from this estimates.

| The estates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised were the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover is recognised at fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

| Techflow Drainage Ltd (Registered number: 08735975) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit and loss.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discontinued to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit and loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash generating unit) in prior years. A reversal of impairment loss is recognised immediately in profit and loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

| Techflow Drainage Ltd (Registered number: 08735975) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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 in the company's balance sheet 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 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 unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts, discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| 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 creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognises 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. Financial liabilities classified as payable within one year are not amortised.

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

| Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction pice and subsequently measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the year 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.

| Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

| Techflow Drainage Ltd (Registered number: 08735975) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 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.

| Employee benefits

| The costs of short term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Hire purchase and leasing commitments

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

| Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date if inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit and loss so as to produce a constant periodic rate of interest on the remaining balance of the 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.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings under current liabilities.

| Equity instruments

| Equity instruments issued by the company are recorded at the 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.

| Foreign exchange

| Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising in translation in the period are included in profit and loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

| Techflow Drainage Ltd (Registered number: 08735975) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 50,000 |  |

| AMORTISATION

| At 1 November 2024 | 15,000 |  |

| Amortisation for year | 5,000 |  |

| At 31 October 2025 | 20,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 30,000 |  |

| At 31 October 2024 | 35,000 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 November 2024 | 92,480 |  | 5,146 |  | 198,551 |  | 3,802 |  | 299,979 |  |

| Additions | 16,729 |  | - |  | 22,380 |  | 7,070 |  | 46,179 |  |

| Disposals | (4,000 | ) | - |  | (14,000 | ) | - |  | (18,000 | ) |

| At 31 October 2025 | 105,209 |  | 5,146 |  | 206,931 |  | 10,872 |  | 328,158 |  |

| DEPRECIATION

| At 1 November 2024 | 49,146 |  | 725 |  | 130,502 |  | 3,721 |  | 184,094 |  |

| Charge for year | 8,740 |  | 542 |  | 22,607 |  | 1,848 |  | 33,737 |  |

| Eliminated on disposal | (2,208 | ) | - |  | (9,008 | ) | - |  | (11,216 | ) |

| At 31 October 2025 | 55,678 |  | 1,267 |  | 144,101 |  | 5,569 |  | 206,615 |  |

| NET BOOK VALUE

| At 31 October 2025 | 49,531 |  | 3,879 |  | 62,830 |  | 5,303 |  | 121,543 |  |

| At 31 October 2024 | 43,334 |  | 4,421 |  | 68,049 |  | 81 |  | 115,885 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 31,704 |  | 26,004 |  |

| Other debtors | - |  | 1,128 |  |

| Prepayments and accrued income | 8,846 |  | 1,350 |  |

40,550 |  | 28,482 |  |

| Techflow Drainage Ltd (Registered number: 08735975) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

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

2025 | 2024 |

£ | £ |

| Other loans (see note 9) | 6,453 |  | 6,453 |  |

| Hire purchase contracts | 25,056 |  | 22,106 |  |

| Trade creditors | 2,622 |  | 1,026 |  |

| Corporation tax | 30,295 |  | 10,537 |  |

| Social security and other taxes | 5,031 |  | 4,405 |  |

| Net wages control | 5,289 |  | - |  |

| VAT | 22,426 |  | 10,999 |  |

| Other creditors | 7,250 |  | 7,030 |  |

| Directors' current accounts | 712 |  | 547 |  |

| Accrued expenses | - |  | 150 |  |

105,134 |  | 63,253 |  |

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

2025 | 2024 |

£ | £ |

| Other loans (see note 9) | 18,273 |  | 24,726 |  |

| Hire purchase contracts | 33,428 |  | 43,746 |  |

51,701 |  | 68,472 |  |

9. | LOANS

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

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Other loans | 6,453 |  | 6,453 |  |

| Amounts falling due between one and two years:

| Other loans - over 1 year | 18,273 |  | 24,726 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 58,484 |  | 65,852 |  |

| The hire purchase obligations are secured against their relevant assets.

| A bank facility with a balance of £24,726 (2024: £31,179) is subject to a UK Government guarantee. The facility is provided through the Bounce Back Loan Scheme (BBLS), managed by the British Business Bank on behalf of and with the backing of the Secretary of State for Business, Energy and Industrial Strategy. The BBLS guarantee is provided to the lender.

| Techflow Drainage Ltd (Registered number: 08735975) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 23,093 |  | 22,018 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 22,018 |  |

| Charge to Income Statement during year | 1,075 |  |

| Balance at 31 October 2025 | 23,093 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

13. | ULTIMATE CONTROLLING PARTY

| Mr S Tait a director and shareholder is the ultimate controlling party of the company.