| Benchmark Project Management (UK) Ltd |
| Company No. 05483236 |
| Directors' Report and Unaudited Accounts |
| 30 September 2025 |

Benchmark Project Management (UK) Ltd Contents |  |

|  | Pages
| Company Information | 3
| Directors Report | 4
| Accountants Report ACCA | 5 to 6
| Profit and Loss Account | 7
| Statement of Comprehensive Income | 8
| Balance Sheet | 9 to 10
| Statement of Changes in Equity | 11
| Notes to the Accounts | 12 to 24
| Detailed Profit and Loss Account | 25 to 27

Benchmark Project Management (UK) Ltd Company Information |  |

Directors |  |  |  |  |  |
L. E.Probert |  |  |  |  |  |
L. A.Probert |  |  |  |  |  |
Registered Office |  |  |  |  |  |
Domus House |  |  |  |  |  |
28 Old Street |  |  |  |  |  |
Clevedon |  |  |  |  |  |
North Somerset |  |  |  |  |  |
BS21 6BY |  |  |  |  |  |
Accountants |  |  |  |  |  |
J & AW Sully (Clevedon) Ltd |  |  |  |  |  |
Paramount House |  |  |  |  |  |
2 Concorde Drive |  |  |  |  |  |
Clevedon |  |  |  |  |  |
BS21 6UH |  |  |  |  |  |

Benchmark Project Management (UK) Ltd Directors Report |  |

The Directors present their report and the accounts for the year ended 30 September 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was Construction.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
L. E.Probert |  |  |  |  |
L. A.Probert |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
L. E.Probert |  |  |  |  |  |
Director |  |  |  |  |  |
26 March 2026 |  |  |  |  |  |

Benchmark Project Management (UK) Ltd Accountants Report ACCA |  |

Report to the Board of Directors of Benchmark Project Management (UK) Ltd on the preparation of the unaudited statutory accounts for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006 and in accordance with your instructions, we have prepared for your approval the accounts of Benchmark Project Management (UK) Ltd for the year ended 30 September 2025 set out on pages to from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.
This report is made solely to the Board of Directors of Benchmark Project Management (UK) Ltd, as a body, in accordance with the terms of our engagement letter dated 20 January 2011. Our work has been undertaken solely to prepare for your approval the accounts of Benchmark Project Management (UK) Ltd and state those matters that we have agreed to state to the Board of Directors of Benchmark Project Management (UK) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Benchmark Project Management (UK) Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Benchmark Project Management (UK) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Benchmark Project Management (UK) Ltd. You consider that Benchmark Project Management (UK) Ltd 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 accounts of Benchmark Project Management (UK) Ltd. 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 accounts.
J & AW Sully (Clevedon) Ltd |  |
Chartered Certified Accountants |  |  |  |  |
Paramount House
2 Concorde Drive
Clevedon
BS21 6UH
26 March 2026 |  |  |  |  |

Benchmark Project Management (UK) Ltd Profit and Loss Account |  |

for the year ended 30 September 2025 |  |  |  |  |
|  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  | £ |  |  |  | £
Turnover |  | 3,265,611 |  |  |  | 5,025,849
Cost of Sales |  | (2,041,785) |  |  |  | (3,096,220)
Gross profit |  | 1,223,826 |  |  |  | 1,929,629
Distribution costs and selling expenses |  | (14,630) |  |  |  | (8,766)
Administrative expenses |  | (724,284) |  |  |  | (693,199)
Other operating income |  | 3,370 |  |  |  | 11,230
Operating profit |  | 488,282 |  |  |  | 1,238,894
Other interest receivable |  | 61,379 |  |  |  | 48,698
Interest payable and similar charges |  | (424) |  |  |  | (282)
Profit on ordinary activities before taxation |  | 549,237 |  |  |  | 1,287,310
Taxation |  | (153,504) |  |  |  | (310,281)
Profit for the financial year after taxation |  | 395,733 |  |  |  | 977,029

Benchmark Project Management (UK) Ltd Statement of Comprehensive Income |  |

STATEMENT OF COMPREHENSIVE INCOME |  |  |  |  |  |
for the year ended 30 September 2025 |  |  |  |  |
|  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Profit for the financial year after taxation |  | 395,733 |  |  |  | 977,029
Total comprehensive income for the period |  | 395,733 |  |  |  | 977,029

Benchmark Project Management (UK) Ltd Balance Sheet |  |

at | 30 September 2025 |  |  |  |  |  |  |
Company No. | 05483236 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Intangible assets |  | 6 | - |  |  |  | -
| Tangible assets |  | 6 | 89,622 |  |  |  | 102,829
|  |  |  |  |  | 89,622 |  |  |  | 102,829
Current assets |  |  |  |  |  |  |
| Debtors |  | 7 | 1,560,122 |  |  |  | 1,033,987
| Investments |  | 8 | 400,000 |  |  |  | 400,000
| Cash at bank and in hand |  |  | 1,998,909 |  |  |  | 2,385,421
|  |  |  |  |  | 3,959,031 |  |  |  | 3,819,408
Creditors: Amount falling due within one year | 9 | (412,998) |  |  |  | (623,779)
Net current assets |  |  | 3,546,033 |  |  |  | 3,195,629
Total assets less current liabilities |  |  | 3,635,655 |  |  |  | 3,298,458
Creditors: Amounts falling due after more than one year | 10 | (4,887) |  |  |  | (19,555)
Provisions for liabilities |  |  |  |  |  |  |
| Deferred taxation |  | 11 | (11,332) |  |  |  | -
Net assets |  |  | 3,619,436 |  |  |  | 3,278,903
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 2,000 |  |  |  | 2,000
| Profit and loss account |  |  | 3,617,436 |  |  |  | 3,276,903
Total equity |  |  | 3,619,436 |  |  |  | 3,278,903
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 26 March 2026 and signed on its behalf by: |  |  |  |  |  |
L. E.Probert |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
26 March 2026 |  |  |  |  |  |  |  |

Benchmark Project Management (UK) Ltd Statement of Changes in Equity |  |

for the year ended 30 September 2025 |  |  |  |  |  |  |  |
|  |  |  | Share Capital |  | Share Premium |  | Other Reserves |  | Retained earnings |  | Total equity
|  |  |  | £ |  |  |  |  |  | £ |  | £
| At 01 October 2023 | 2,000 |  | - |  | - |  | 2,370,509 |  | 2,372,509
| Profit for the period |  |  |  |  |  |  | 977,029 |  | 977,029
| Dividends |  |  |  |  |  |  | (70,635) |  | (70,635)
| At 30 September 2024 and 1 October 2024 | 2,000 |  | - |  | - |  | 3,276,903 |  | 3,278,903
| Profit for the period |  |  |  |  |  |  | 395,733 |  | 395,733
| Dividends |  |  |  |  |  |  | (55,200) |  | (55,200)
| At 30 September 2025 | 2,000 |  | - |  | - |  | 3,617,436 |  | 3,619,436

Benchmark Project Management (UK) Ltd Notes to the Accounts |  |

for the year ended 30 September 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Benchmark Project Management (UK) Ltd is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 05483236 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |
| Domus House |  |  |  |  |  |
| 28 Old Street |  |  |  |  |  |
| Clevedon |  |  |  |  |  |
| North Somerset |  |  |  |  |  |
| BS21 6BY |  |  |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
| Going concern |  |  |  |  |  |  |  |
| The financial statements have been prepared on a going concern basis. In reaching this conclusion, the directors have considered all available information about the future for at least 12 months from the date of approval of these financial statements. No material uncertainties have been identified

2 | Accounting policies |  |  |  |  |  |  |  |

| Revenue recognition |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 25% Reducing Balance |  |  |  |  |  |
|  | Motor vehicles |  | 25% Reducing Balance |  |  |  |  |  |

| Leased assets
|  | A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

| Taxation |  |  |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Investments |  |  |  |  |  |  |  |
| Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

| Stocks |  |  |  |  |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Foreign currencies |  |  |  |  |  |  |  |
| The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
| Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

| Employee benefits |  |  |  |  |  |  |  |
| Defined contribution pensions
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

| Provisions |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3 | Lease expenses
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Expense relating to short-term leases |  | 14,315 |  |  |  | 5,767

4 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
| The average monthly number of employees (including directors) during the year was: |  | 12 |  |  |  | 12

5 | Taxation
|  | (a) Tax on profit on ordinary activities |  |  |  | 2025 |  |  |  | 2024
|  | The tax charge is made up as follows: |  |  |  | £ |  |  |  | £
|  | UK corporation tax |  |  |  |  |  |  |  |
|  | Charge for the period |  |  |  | 142,172 |  |  |  | 310,281
|  | Total corporation tax |  |  |  | 142,172 |  |  |  | 310,281
|  | Origination and reversal of timing differences |  |  |  | 11,332 |  |  |  | -
|  | Total deferred tax |  |  |  | 11,332 |  |  |  | -
|  | Tax on profit on ordinary activities |  |  |  | 153,504 |  |  |  | 310,281
|  | (b) Factors affecting the total tax charge for the period |  |  |  |  |  |
|  | The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
|  | Higher |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  | 16195 |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Profit on ordinary activities before tax |  |  |  | 549,237 |  |  |  | 1,287,310
|  | Standard rate of corporation tax in the United Kingdom |  | 25% |  |  |  | 25%
|  | Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom |  | 137,309 |  |  |  | 321,828
|  | Expenses not deductible for tax purposes |  | 16,195 |  |  |  | (11,547)
|  | Tax on profit on ordinary activities |  |  |  | 153,504 |  |  |  | 310,281

6 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Land and buildings |  | Plant and machinery |  | Motor vehicles |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  | £ |  | £ |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 October 2024 |  | - |  | 82,840 |  | 109,797 |  | - |  | 192,637
|  | Additions |  | - |  | 1,475 |  | 11,395 |  | - |  | 12,870
|  | At 30 September 2025 |  | - |  | 84,315 |  | 121,192 |  | - |  | 205,507
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 October 2024 |  | - |  | 32,766 |  | 57,042 |  | - |  | 89,808
|  | Charge for the year |  | - |  | 12,888 |  | 13,189 |  | - |  | 26,077
|  | At 30 September 2025 |  | - |  | 45,654 |  | 70,231 |  | - |  | 115,885
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 30 September 2025 |  | - |  | 38,661 |  | 50,961 |  | - |  | 89,622
|  | At 30 September 2024 |  | - |  | 50,074 |  | 52,755 |  | - |  | 102,829

7 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | 759,502 |  |  |  | 1,012,305
|  | Amounts owed by group undertakings |  |  |  | 722,823 |  |  |  | -
|  | VAT recoverable |  |  |  | 59,527 |  |  |  | 16,346
|  | Other debtors |  |  |  | 18,270 |  |  |  | 5,336
|  |  |  |  |  |  |  |  |  | 1,560,122 |  |  |  | 1,033,987

8 | Current asset investments |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Unlisted investments |  |  |  | 400,000 |  |  |  | 400,000
|  |  |  |  |  |  |  |  |  | 400,000 |  |  |  | 400,000
|  | Market value of listed investments |  |  |  | 400,000 |  |  |  | 400,000

9 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Obligations under finance lease and hire purchase contracts |  | 14,667 |  |  |  | 14,667
|  | Trade creditors |  |  |  | 229,614 |  |  |  | 273,900
|  | Taxes and social security |  |  |  | 157,322 |  |  |  | 321,718
|  | Loans from directors |  |  |  | 5,547 |  |  |  | 8,500
|  | Other creditors |  |  |  | 4,348 |  |  |  | 3,594
|  | Accruals and deferred income |  |  |  | 1,500 |  |  |  | 1,400
|  |  |  |  |  |  |  |  |  | 412,998 |  |  |  | 623,779

10 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Obligations under finance lease and hire purchase contracts |  |  |  | 4,887 |  |  |  | 19,555
|  |  |  |  |  |  |  |  |  | 4,887 |  |  |  | 19,555

11 | Deferred taxation
|  |  |  |  |  |  |  |  |  | Accelerated Capital Allowances, Losses and Other Timing Differences |  |  |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Charge to the profit and loss account for the period |  | 11332 |  |  |  | 11,332
|  | At 30 September 2025 |  | 11,332 |  | - |  | 11,332
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Accelerated capital allowances |  | 11,332 |  |  |  | -
|  |  |  |  |  |  |  |  |  | 11,332 |  |  |  | -

12 | Share Capital |  |  |  |  |  |  |  |
|  | 2000 ordinary £1 shares, allocated and fully paid

13 | Dividends |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Dividends for the period: |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | 55,200 |  |  |  | 70,635
|  |  |  |  |  |  |  |  |  | 55,200 |  |  |  | 70,635
|  | Dividends by type: |  |  |  |  |  |  |  |
|  | Non-equity preference dividends |  |  |  | - |  |  |  | -
|  | Equity dividends |  |  |  | 55,200 |  |  |  | 70,635
|  |  |  |  |  |  |  |  |  | 55,200 |  |  |  | 70,635

14 | Related party disclosures |  |  |  |  |  |  |  |
|  | Key management personnel compensation |  |  |  |
|  | Transactions with related parties |  |  |  |
|  | The company has made payments of £722,823 as an inter-company loan to Domus Elite Ltd, a company wholly owned by the Directors

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