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REGISTERED NUMBER: 03883228 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| EMPLOY-MEND LIMITED |

EMPLOY-MEND LIMITED (REGISTERED NUMBER: 03883228)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

EMPLOY-MEND LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | J E Sellars

| Mrs D E Babbington

| SECRETARY: | Mrs D E Babbington

| REGISTERED OFFICE: | East Quay

| Kite Hill

| Wootton Bridge

| Isle of Wight

| PO33 4LA

| REGISTERED NUMBER: | 03883228 (England and Wales)

| ACCOUNTANTS: | Harrison Black Limited

| East Quay

| Kite Hill

| Wootton Bridge

| Isle of Wight

| PO33 4LA

| BANKERS: | HSBC Bank Plc

| P.O. Box 120

| 49 Corn Street

| Bristol

| BS99 7PP

EMPLOY-MEND LIMITED (REGISTERED NUMBER: 03883228)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 15,521 |  | 13,831 |  |

15,521 |  | 13,831 |  |

CURRENT ASSETS

Debtors | 6 | 100 |  | 100 |  |

Cash at bank | 362 |  | 202 |  |

462 |  | 302 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,140 |  | 1,140 |  |

NET CURRENT LIABILITIES | (678 | ) | (838 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 14,843 |  | 12,993 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,016 |  | 1,016 |  |

Retained earnings | 13,827 |  | 11,977 |  |

SHAREHOLDERS' FUNDS | 14,843 |  | 12,993 |  |

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.

EMPLOY-MEND LIMITED (REGISTERED NUMBER: 03883228)

BALANCE SHEET - continued

31 DECEMBER 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 Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

J E Sellars - Director

EMPLOY-MEND LIMITED (REGISTERED NUMBER: 03883228)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Employ-Mend 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 Employ-Mend 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.

| Tangible fixed assets

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

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairments.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

EMPLOY-MEND LIMITED (REGISTERED NUMBER: 03883228)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 19,078 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 19,078 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025 | 13,831 |  |

| Impairments | 1,690 |  |

| At 31 December 2025 | 15,521 |  |

| NET BOOK VALUE

| At 31 December 2025 | 15,521 |  |

| At 31 December 2024 | 13,831 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Sellars International Healthcare Limited

| Registered office: UK

| Nature of business: International Healthcare Consultants

| %

| Class of shares: | holding |

| Ordinary Shares | 100.00 |

| Preference Shares | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 15,521 |  | 13,831 |  |

| Profit for the year | 1,690 |  | 4,439 |  |

EMPLOY-MEND LIMITED (REGISTERED NUMBER: 03883228)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 100 |  | 100 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 1,140 |  | 1,140 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted and issued:

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

| value: | £ | £ |

| 1,016 | Ordinary Shares | £1 | 1,016 |  | 1,016 |  |

9. | RELATED PARTY DISCLOSURES

| During the year the company had transactions with related parties as follows:

| Sellars International Healthcare Limited: - Subsidiary.

| Dividends receivable - £1,140 (2024 - £2,196)

| Amounts owed to these companies at the balance sheet date were:-

| Sellars International Healthcare Limited £Nil (2024 - £Nil)

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

EMPLOY-MEND LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Employ-Mend Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Employ-Mend Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Employ-Mend Limited and state those matters that we have agreed to state to the Board of Directors of Employ-Mend Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Employ-Mend Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Employ-Mend Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Employ-Mend Limited. You consider that Employ-Mend Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Employ-Mend Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Harrison Black Limited

East Quay

Kite Hill

Wootton Bridge

Isle of Wight

PO33 4LA

17 March 2026