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REGISTERED NUMBER: 03711095 (England and Wales)

ETPS Limited

Unaudited Financial Statements For The Year Ended 31 December 2025

| ETPS Limited (Registered number: 03711095) |

Contents of the Financial Statements

For The Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ETPS Limited |

Company Information

For The Year Ended 31 December 2025

| DIRECTORS: | R J McDonald

| L M Fiore

| SECRETARY: | R J McDonald

| REGISTERED OFFICE: | Unit 14, Beresford Way

| The Bridge Business Centre

| Dunston Road

| Chesterfield

| S41 9FG

| REGISTERED NUMBER: | 03711095 (England and Wales)

| ACCOUNTANTS: | Kingswood Allotts Limited

| Chartered Accountants

| Sidings Court

| Lakeside

| Doncaster

| South Yorkshire

| DN4 5NU

| ETPS Limited (Registered number: 03711095) |

Abridged Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 104,499 |  | 191,361 |  |

Investments | 6 | - |  | - |  |

104,499 |  | 191,361 |  |

CURRENT ASSETS

Stocks | 2,925 |  | 50,269 |  |

Debtors | 942,519 |  | 535,970 |  |

Cash at bank | 3,839,014 |  | 889,481 |  |

4,784,458 |  | 1,475,720 |  |

CREDITORS

Amounts falling due within one year | 3,853,802 |  | 1,061,391 |  |

NET CURRENT ASSETS | 930,656 |  | 414,329 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,035,155 |  | 605,690 |  |

PROVISIONS FOR LIABILITIES | 23,634 |  | 45,190 |  |

NET ASSETS | 1,011,521 |  | 560,500 |  |

CAPITAL AND RESERVES

Called up share capital | 10,100 |  | 10,100 |  |

Capital redemption reserve | 10,000 |  | 10,000 |  |

Retained earnings | 991,421 |  | 540,400 |  |

SHAREHOLDERS' FUNDS | 1,011,521 |  | 560,500 |  |

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 17 March 2026 and were signed on its behalf by:

R J McDonald - Director

| ETPS Limited (Registered number: 03711095) |

Notes to the Financial Statements

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| ETPS 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.

| Preparation of consolidated financial statements

| The financial statements contain information about ETPS Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| 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.

| Computer software is being amortised evenly over its estimated useful life of three years.

| 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 | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Stocks

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

| 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.

| 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.

| Investments

| Investments in subsidiary undertakings are stated at cost in the financial statements of the company. Provision against the value of investment is made where, in the opinion of the directors, there is a permanent diminution in the value of the investment.

3. | EMPLOYEES AND DIRECTORS

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

| ETPS Limited (Registered number: 03711095) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 6,960 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 6,960 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 706,519 |  |

| Additions | 9,482 |  |

| Disposals | (4,953 | ) |

| At 31 December 2025 | 711,048 |  |

| DEPRECIATION

| At 1 January 2025 | 515,158 |  |

| Charge for year | 91,496 |  |

| Eliminated on disposal | (105 | ) |

| At 31 December 2025 | 606,549 |  |

| NET BOOK VALUE

| At 31 December 2025 | 104,499 |  |

| At 31 December 2024 | 191,361 |  |

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 30,475 |  |

| PROVISIONS

| At 1 January 2025

| and 31 December 2025 | 30,475 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

| ETPS Limited (Registered number: 03711095) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 20,004 |  | 20,004 |  |

| Between one and five years | 35,007 |  | 55,011 |  |

55,011 |  | 75,015 |  |

8. | RELATED PARTY DISCLOSURES

| Directors current accounts

| As at the year end the company owed the directors £27 (2024: £27) in respect of the directors loan accounts. The loans are interest free with no formal repayment terms.

9. | ULTIMATE CONTROLLING PARTY

| In the opinion of the directors there is no one party which has ultimate control of the company.