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REGISTERED NUMBER: 03637499 (England and Wales)

| Financial Statements |

| for the Year Ended 29 September 2025 |

| for |

| Combined Utilities Limited |

Combined Utilities Limited (Registered number: 03637499)

Contents of the Financial Statements

for the Year Ended 29 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Combined Utilities Limited

Company Information

for the Year Ended 29 September 2025

| DIRECTOR: | J A Elder

| REGISTERED OFFICE: | Suite G, First Floor

| Deanway Tech 2

| Wilmslow Road

| Handford

| Wilmslow

| SK9 3FB

| REGISTERED NUMBER: | 03637499 (England and Wales)

| AUDITORS: | SB&P

| Chartered Accountants & Statutory Auditors

| Oriel House

| 2-8 Oriel Road

| Bootle

| Liverpool

| Merseyside

| L20 7EP

Combined Utilities Limited (Registered number: 03637499)

Balance Sheet

29 September 2025

| 29.9.25 | 29.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,849 |  | - |  |

CURRENT ASSETS

Debtors | 5 | 203,776 |  | 134,326 |  |

Cash at bank | 23,182 |  | 5,845 |  |

226,958 |  | 140,171 |  |

CREDITORS

Amounts falling due within one year | 6 | 229,707 |  | 166,644 |  |

NET CURRENT LIABILITIES | (2,749 | ) | (26,473 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 100 |  | (26,473 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | - |  | (26,573 | ) |

SHAREHOLDERS' FUNDS | 100 |  | (26,473 | ) |

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 27 March 2026 and were signed by:

J A Elder - Director

Combined Utilities Limited (Registered number: 03637499)

Notes to the Financial Statements

for the Year Ended 29 September 2025

1. | STATUTORY INFORMATION

| Combined Utilities 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.

| 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.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Going concern

| The company meets its day to day working capital requirements from support from its parent company. No adjustments have been made to reflect the position if such support was withdrawn. This support is expected to continue for the foreseeable future. Due to the business model, costs are incurred in advance of any potential consideration. Income will be received post year end from costs that have been incurred in this financial year.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 9 ) .

Combined Utilities Limited (Registered number: 03637499)

Notes to the Financial Statements - continued

for the Year Ended 29 September 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| Additions | 672 |  | 2,919 |  | 3,591 |  |

| At 29 September 2025 | 672 |  | 2,919 |  | 3,591 |  |

| DEPRECIATION

| Charge for year | 148 |  | 594 |  | 742 |  |

| At 29 September 2025 | 148 |  | 594 |  | 742 |  |

| NET BOOK VALUE

| At 29 September 2025 | 524 |  | 2,325 |  | 2,849 |  |

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

| 29.9.25 |  | 29.9.24

£ | £ |

| Trade debtors | 166,105 |  | 92,002 |  |

| Amounts owed by group undertakings | - |  | 274 |  |

| Other debtors | 37,671 |  | 42,050 |  |

203,776 |  | 134,326 |  |

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

| 29.9.25 |  | 29.9.24

£ | £ |

| Trade creditors | 3,281 |  | 5,393 |  |

| Amounts owed to group undertakings | 121,341 |  | 94,054 |  |

| Taxation and social security | 72,285 |  | 8,441 |  |

| Other creditors | 32,800 |  | 58,756 |  |

229,707 |  | 166,644 |  |

7. | CALLED UP SHARE CAPITAL

| Alloted, issued and fully paid:

| Number: |  | Class: |  | Nominal Value: |  | 29.9.25 |  | 29.09.24 |  |

| 75 |  | X Ordinary |  | £1 |  | 75 |  | 75 |  |

| 25 |  | Y Ordinary |  | £1 |  | 25 |  | 25 |  |

|  | 100 |  | 100 |  |

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

| The Report of the Auditors was unqualified.

| Suzanne Draper FCCA ACA (Senior Statutory Auditor)

| for and on behalf of SB&P