IRIS Accounts Production v25.4.0.155 04573815 director 1.11.24 31.10.25 31.10.25 Medium entities Electrical installation true true false true true false false true true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04573815 2024-10-31 04573815 2025-10-31 04573815 2024-11-01 2025-10-31 04573815 2023-10-31 04573815 2023-11-01 2024-10-31 04573815 2024-10-31 04573815 ns15:EnglandWales 2024-11-01 2025-10-31 04573815 ns14:PoundSterling 2024-11-01 2025-10-31 04573815 ns10:Director1 2024-11-01 2025-10-31 04573815 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04573815 ns10:MediumEntities 2024-11-01 2025-10-31 04573815 ns10:Audited 2024-11-01 2025-10-31 04573815 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 04573815 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04573815 ns10:FullAccounts 2024-11-01 2025-10-31 04573815 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 04573815 ns10:RegisteredOffice 2024-11-01 2025-10-31 04573815 ns5:CurrentFinancialInstruments 2025-10-31 04573815 ns5:CurrentFinancialInstruments 2024-10-31 04573815 ns5:ShareCapital 2025-10-31 04573815 ns5:ShareCapital 2024-10-31 04573815 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 04573815 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 04573815 ns5:ShareCapital 2023-10-31 04573815 ns5:RetainedEarningsAccumulatedLosses 2023-10-31 04573815 ns5:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 04573815 ns5:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 04573815 ns10:OrdinaryShareClass1 2023-11-01 2024-10-31 04573815 ns5:CostValuation 2024-10-31 04573815 ns5:Subsidiary1 2024-11-01 2025-10-31 04573815 1 ns5:Subsidiary1 2024-11-01 2025-10-31 04573815 ns5:Subsidiary2 2024-11-01 2025-10-31 04573815 ns5:Subsidiary2 3 2024-11-01 2025-10-31 04573815 ns5:Subsidiary3 2024-11-01 2025-10-31 04573815 5 ns5:Subsidiary3 2024-11-01 2025-10-31 04573815 ns5:Subsidiary4 2024-11-01 2025-10-31 04573815 ns5:Subsidiary4 7 2024-11-01 2025-10-31 04573815 ns5:Subsidiary5 2024-11-01 2025-10-31 04573815 9 ns5:Subsidiary5 2024-11-01 2025-10-31 04573815 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 04573815 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 04573815 ns10:OrdinaryShareClass1 2025-10-31 04573815 ns5:RetainedEarningsAccumulatedLosses 2024-10-31

REGISTERED NUMBER: 04573815 (England and Wales)

| Strategic Report, Report of the Director and |

| Financial Statements |

| For The Year Ended 31 October 2025 |

| for |

| C F R Group Services Limited |

| C F R Group Services Limited (Registered number: 04573815) |

Contents of the Financial Statements

For The Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Director | 3 |

| Report of the Independent Auditors | 4 |

| Income Statement | 8 |

| Other Comprehensive Income | 9 |

| Balance Sheet | 10 |

| Statement of Changes in Equity | 11 |

| Notes to the Financial Statements | 12 |

| C F R Group Services Limited |

Company Information

For The Year Ended 31 October 2025

| DIRECTOR: | P S Roberts

| REGISTERED OFFICE: | Barrington House

| Kingsditch Lane

| Cheltenham

| Gloucestershire

| GL51 9NN

| REGISTERED NUMBER: | 04573815 (England and Wales)

| AUDITORS: | Kingscott Dix Limited

| Chartered Accountants

| and Statutory Auditor

| Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| C F R Group Services Limited (Registered number: 04573815) |

Strategic Report

For The Year Ended 31 October 2025

In the opinion of the directors, the general performance and development of the company during the year ended 31 October 2025 and its financial position as at that date were satisfactory.

PRINCIPAL ACTIVITY

The principal activity of the company continued to be that of a holding company for the group and to provide management services to its members.

REVIEW OF BUSINESS

The analysis of the results of the company using key performance indicators would not present any meaningful information in view of the size and nature of its activities.

PRINCIPAL RISKS AND UNCERTAINTIES

The management of the business and the execution of the company strategy are subject to a number of risks. The key business risks and uncertainties affecting the company and its group members are considered to relate to competition from both national and local supplier of plumbing and electrical engineering solutions, the management of the impact of supplier price increases and the general state of the building and construction industry.

ON BEHALF OF THE BOARD:

P S Roberts - Director

24 March 2026

| C F R Group Services Limited (Registered number: 04573815) |

Report of the Director

For The Year Ended 31 October 2025

The director presents his report with the financial statements of the company for the year ended 31 October 2025.

DIVIDENDS

During the year, dividends paid totalled £83,400 (2024: £27,800).

DIRECTOR

P S Roberts held office during the whole of the period from 1 November 2024 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Kingscott Dix Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

P S Roberts - Director

24 March 2026

Report of the Independent Auditors to the Members of

C F R Group Services Limited

Opinion

We have audited the financial statements of C F R Group Services Limited (the 'company') for the year ended 31 October 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its loss for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

C F R Group Services Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of director's remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page three, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

C F R Group Services Limited

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In assigning the audit engagement team we ensured that collectively they had the appropriate competence and capabilities to identify non-compliance with laws and regulations, highlight areas of the financial statements particularly susceptible to fraud and conduct appropriate additional enquiries where suspicions or weaknesses became evident.

At the planning stage, we assessed the susceptibility of the entity's financial statements to material misstatement, including how fraud might occur. This involved preliminary planning discussions with management to obtain their assessment of fraud risk, to identify any incidences of fraud during the year and understand the measures and controls they had taken to combat the possibility of fraud.

Our transaction testing and assessment of controls during the audit provided further evidence as to the validity of this initial assessment with regard to material misstatement and fraud.

We identified areas of law and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the Directors, and inspection of the Company's regulatory and legal correspondence. The team were briefed with regard to laws and regulations and remained alert to any indication of non-compliance throughout the audit.

The company is subject to laws and regulations that directly affect the financial statements including legislation covering financial reporting including related companies, distributable profits and taxation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. In assessing this compliance, we evaluated the appropriateness of accounting policies used and the reasonableness of accounting estimates in the measurement and presentation of profit within the financial statements.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. Where an irregularity is non-financial or has not reached a stage where its impact is financial, it is less likely to be identified by auditing procedures. In addition, to the extent that an irregularity involves collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls, there remains a high risk of non-detection. We are not responsible for detecting all instances of non-compliance with laws and regulations and cannot be expected to do so.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

C F R Group Services Limited

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Peter Morgan (Senior Statutory Auditor)

for and on behalf of Kingscott Dix Limited

Chartered Accountants

and Statutory Auditor

Goodridge Court

Goodridge Avenue

Gloucester

Gloucestershire

GL2 5EN

1 April 2026

| C F R Group Services Limited (Registered number: 04573815) |

Income Statement

For The Year Ended 31 October 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

TURNOVER | 516,200 |  | 1,060,000 |  |

Administrative expenses | 851,787 |  | 282,265 |  |

OPERATING (LOSS)/PROFIT | 4 | (335,587 | ) | 777,735 |  |

Amount written off group loan | 5 | - |  | 14,978 |  |

(LOSS)/PROFIT BEFORE TAXATION | (335,587 | ) | 792,713 |  |

Tax on (loss)/profit | 6 | (79,214 | ) | 198,178 |  |

(LOSS)/PROFIT FOR THE FINANCIAL YEAR | (256,373 | ) | 594,535 |  |

| C F R Group Services Limited (Registered number: 04573815) |

Other Comprehensive Income

For The Year Ended 31 October 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

(LOSS)/PROFIT FOR THE YEAR | (256,373 | ) | 594,535 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | (256,373 | ) | 594,535 |  |

| C F R Group Services Limited (Registered number: 04573815) |

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 8 | 50,302 |  | 50,302 |  |

CURRENT ASSETS

Debtors | 9 | 962,027 |  | 1,284,799 |  |

Cash at bank | 1,051,748 |  | 535,947 |  |

2,013,775 |  | 1,820,746 |  |

CREDITORS

Amounts falling due within one year | 10 | 845,171 |  | 312,369 |  |

NET CURRENT ASSETS | 1,168,604 |  | 1,508,377 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,218,906 |  | 1,558,679 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100,000 |  | 100,000 |  |

Retained earnings | 12 | 1,118,906 |  | 1,458,679 |  |

SHAREHOLDERS' FUNDS | 1,218,906 |  | 1,558,679 |  |

The financial statements were approved by the director and authorised for issue on 24 March 2026 and were signed by:

P S Roberts - Director

| C F R Group Services Limited (Registered number: 04573815) |

Statement of Changes in Equity

For The Year Ended 31 October 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 November 2023 | 100,000 |  | 891,944 |  | 991,944 |  |

Changes in equity

Dividends | - |  | (27,800 | ) | (27,800 | ) |

Total comprehensive income | - |  | 594,535 |  | 594,535 |  |

Balance at 31 October 2024 | 100,000 |  | 1,458,679 |  | 1,558,679 |  |

Changes in equity

Dividends | - |  | (83,400 | ) | (83,400 | ) |

Total comprehensive income | - |  | (256,373 | ) | (256,373 | ) |

Balance at 31 October 2025 | 100,000 |  | 1,118,906 |  | 1,218,906 |  |

| C F R Group Services Limited (Registered number: 04573815) |

Notes to the Financial Statements

For The Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| C F R Group Services 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| • | the requirements of Section 7 Statement of Cash Flows;

| • | the requirement of paragraph 33.7.

| Preparation of consolidated financial statements

| The financial statements contain information about C F R Group Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, CFR Investments Limited, Barrington House, Kingsditch Lane, Cheltenham, GL51 9NN.

| Related party exemption

| 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.

| Turnover

| Revenue in respect of management charges received from subsidiary undertakings is recognised on a straight-line accruals basis and represents the recharge of costs incurred.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairment to fair value.

| 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.

| C F R Group Services Limited (Registered number: 04573815) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Basic financial assets

| Basic financial assets, which include 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.

| Cash and cash equivalents

| Cash and cash equivalents 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 in current liabilities.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

| 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 other creditors and loans from fellow group companies 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 receipts discounted at a market rate of interest.

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

| 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.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

| 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.

| C F R Group Services Limited (Registered number: 04573815) |

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.

3. | EMPLOYEES AND DIRECTORS

| 31.10.25 |  | 31.10.24

£ | £ |

| Wages and salaries | 90,000 |  | 96,250 |  |

| Social security costs | 12,475 |  | 12,357 |  |

102,475 |  | 108,607 |  |

| The average number of employees during the year was as follows:

| 31.10.25 |  | 31.10.24

| Directors | 1 |  | 1 |  |

| 31.10.25 |  | 31.10.24

£ | £ |

| Directors' remuneration | 90,000 |  | 96,250 |  |

4. | OPERATING (LOSS)/PROFIT

| The operating loss (2024 - operating profit) is stated after charging:

| 31.10.25 |  | 31.10.24

£ | £ |

| Auditors' remuneration | 12,092 |  | 13,200 |  |

5. | EXCEPTIONAL ITEMS

| 31.10.25 |  | 31.10.24

£ | £ |

| Amount written off group loan | - |  | 14,978 |  |

| C F R Group Services Limited (Registered number: 04573815) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

6. | TAXATION

| Analysis of the tax (credit)/charge

| The tax (credit)/charge on the loss for the year was as follows:

| 31.10.25 |  | 31.10.24

£ | £ |

| Current tax:

| UK corporation tax | - |  | 198,178 |  |

| Prior year adjustment | (79,214 | ) | - |  |

| Tax on (loss)/profit | (79,214 | ) | 198,178 |  |

7. | DIVIDENDS

| 31.10.25 |  | 31.10.24

£ | £ |

| Ordinary shares of 1 each

| Interim | 83,400 |  | 27,800 |  |

8. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 50,302 |  |

| NET BOOK VALUE

| At 31 October 2025 | 50,302 |  |

| At 31 October 2024 | 50,302 |  |

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

| C F Roberts (Electrical Contractors) Limited

| Registered office: England and Wales

| Nature of business: Electrical Installation

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| C F Roberts (FM) Limited

| Registered office: England and Wales

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Marbid Partnership Limited

| Registered office: England and Wales

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| C F R Group Services Limited (Registered number: 04573815) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

8. | FIXED ASSET INVESTMENTS - continued

| Strebor Fire & Security Systems Limited

| Registered office: England and Wales

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Mirari Support Services Limited

| Registered office: England and Wales

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Amounts owed by group undertakings | - |  | 326,751 |  |

| Amount owed from related party | 962,027 |  | 958,048 |  |

962,027 |  | 1,284,799 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Amounts owed to group undertakings | 841,504 |  | - |  |

| Tax | - |  | 79,214 |  |

| Social security and other taxes | 3,667 |  | 8,155 |  |

| Amounts owed to related party | - |  | 225,000 |  |

845,171 |  | 312,369 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 100,000 | Ordinary | 1 | 100,000 |  | 100,000 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1 November 2024 | 1,458,679 |  |

| Deficit for the year | (256,373 | ) |

| Dividends | (83,400 | ) |

| At 31 October 2025 | 1,118,906 |  |

| C F R Group Services Limited (Registered number: 04573815) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

13. | RELATED PARTY DISCLOSURES

| Related parties where directors have significant influence

|  | 31.10.25 |  | 31.10.24 |  |

|  | £ |  | £ |  |

| Management charges paid |  |  | 720,000 |  | 200,559 |  |

| Recharges paid |  | 65,807 |  | - |  |

| Amounts due from related party |  |  | 962,027 |  | 958,048 |  |

| Amounts due to related party |  |  | - |  | (225,000 | ) |

| No balance was due from a director as at 31 October 2025 or 2024. |  |

14. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent is CFR Investments Limited, a company incorporated in England and Wales.