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REGISTERED NUMBER: 09241306 (England and Wales)

GROUP STRATEGIC REPORT,

REPORT OF THE DIRECTORS AND

AUDITED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

INTEGRATED DOORSET SOLUTIONS LIMITED

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Group Strategic Report | 2 |

| Report of the Directors | 5 |

| Report of the Independent Auditors | 7 |

| Consolidated Statement of comprehensive income | 10 |

| Consolidated Statement of Financial Position | 11 |

| Company Statement of Financial Position | 12 |

| Consolidated Statement of Changes in Equity | 13 |

| Company Statement of Changes in Equity | 14 |

| Notes to the Consolidated Financial Statements | 15 |

| INTEGRATED DOORSET SOLUTIONS LIMITED |

COMPANY INFORMATION

for the year ended 30 September 2025

| DIRECTORS: | P Lynch

| A Malhan

| G Parkin

| REGISTERED OFFICE: | Magma House

| 16 Davy Court

| Castle Mound Way

| Rugby

| Warwickshire

| CV23 0UZ

| REGISTERED NUMBER: | 09241306 (England and Wales)

| AUDITORS: | Magma Audit LLP

| Chartered Accountants

| Statutory Auditor

| Magma House, 16 Davy Court

| Castle Mound Way

| Rugby

| CV23 0UZ

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

GROUP STRATEGIC REPORT

for the year ended 30 September 2025

The directors present their strategic report of the company and the group for the year ended 30 September 2025.

REVIEW OF BUSINESS

These accounts represent the tenth full year of operations for the business.

The Group is a compliance led business, primarily serving the healthcare, education and defence sectors, where robust safety, inspection and regulatory standards are essential. This compliance focus is supported by our world class manufacturing facilities, which produce high performance door sets and related products for a broad range of markets including residential, commercial and student accommodation, alongside our core public sector customers.

The fire door inspection and compliance market continues to expand rapidly, driven by heightened regulatory scrutiny, strengthened building safety legislation and increased demand for competent inspection providers across the UK. As one of the sector's leading specialists, the Group delivers fully accredited inspection, testing and compliance services through its dedicated teams, supporting customers in the healthcare, education, defence, residential and commercial sectors. Strong organic growth in Fire Door Inspection Solutions, where turnover increased by more than 50%, reflects both rising market expectations and the Group's reputation for technical expertise, reliability and compliance leadership.

The business has continued to deliver strong growth, with turnover increasing by 35% and EBITDA by 20%, reflecting both the expansion of our compliance services and the strength of our integrated manufacturing capability.

To support this growth, the Group opened a third manufacturing plant in Mansfield, enhancing both production capacity and the scale of our compliance training operations. This facility strengthens our ability to service customers more efficiently, provides dedicated space for advanced compliance training programmes, and further embeds Mansfield as a key operational hub for the Group.

The wider economic environment continues to influence the Group's operations, particularly through ongoing wage inflation and persistent volatility in global energy and commodity markets. Wage pressures remain elevated across the UK as employers compete for skilled labour in both manufacturing and compliance services. The Group continues to adjust salary structures to retain the specialist expertise required for fire door inspection, certification and high precision manufacturing.

Energy and commodity markets remain unpredictable, driven by geopolitical tensions and supply chain fragility. Despite this uncertainty, the Group has secured lower commodity and energy costs in FY25 compared with FY24, providing improved cost certainty across both production and compliance training operations. This cost stability is especially important in the fire door sector, where manufacturing is energy intensive and inspection activities rely on fully accredited, controlled training environments.

Although material pricing has stabilised, the fire door market continues to face pressure on key certified components - such as cores, hardware and fire rated materials - due to tightening regulations and extended approval timelines. The Group remains proactive in managing these risks, maintaining strong supplier relationships, forward buying where appropriate and ensuring full alignment with evolving fire safety legislation and customer expectations across both inspection and manufacturing activities.

Employee numbers have increased, averaging 327 across the year.

The Group continues to prioritise cash flow to ensure efficient operations across its facilities and to finance acquisitions.

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

GROUP STRATEGIC REPORT

for the year ended 30 September 2025

The directors monitor earnings before interest, tax, depreciation, amortisation and one-off costs (the internal EBITDA) as a key measure of performance.

The Key Performance factors for the last five years are;

| 2025 |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  |

| '000s |  | '000s |  | '000s |  | '000s |  | '000s |  |

Turnover |  | 48,396 |  | 35,728 |  | 34,069 |  | 29,046 |  | 28,732 |  |

Gross profit |  | 14,611 |  | 11,191 |  | 8,511 |  | 5,687 |  | 5,930 |  |

Internal EBITDA |  | 8,295 |  | 6,405 |  | 4,642 |  | 2,208 |  | 2,411 |  |

Financial statement EBITDA |  | 7,611 |  | 6,352 |  | 4,108 |  | 2,208 |  | 2,411 |  |

Shareholders' funds |  | 12,530 |  | 7,733 |  | 5,244 |  | 3,946 |  | 3,012 |  |

Non-financial KPI

Employee numbers |  | 327 |  | 276 |  | 240 |  | 244 |  | 258 |  |

The group had net current assets of £4,739,000 (2024: £3,158,000) and net assets of £12,530,000 (2024: £7,733,000). For the year ended 30 September 2025 the group made a profit after tax of £4,797,000 (2024: £3,864,000).

The company had net current liabilities of £2,998,000 (2024: £2,283,000) and net assets of £8,079,000 (2024: £5,320,000). For the year ended 30 September 2025 the company made a profit after tax of £2,759,000 (2024: £1,526,000).

PRINCIPAL RISKS AND UNCERTAINTIES

The Group operates within the wider construction and built environment sector, with a particular focus on fire door manufacturing, inspection and compliance services. Increasing regulatory scrutiny, heightened building safety standards and mandatory inspection regimes create a favourable long term market. However, these same factors introduce a number of operational and strategic risks that the Group continually monitors and manages.

Regulatory and Compliance Risk

The fire door sector is subject to stringent and frequently evolving legislation, driven by the Building Safety Act, updated fire safety regulations and increased oversight from regulators, insurers and responsible persons. These changes affect both inspection methodology and the certified materials that must be used in manufacturing.

The Group mitigates this risk by maintaining accredited inspection teams, investing in compliance training facilities, and ensuring manufacturing processes continuously meet or exceed regulatory standards. Regular engagement with certification bodies ensures ongoing alignment with industry expectations.

Supply Chain Dependence and Material Certification

Fire door manufacturing relies on certified, fully tested components - including core materials, hardware, seals and glazing systems - many of which require third party approvals and have limited supplier pools. Disruption in these supply chains, whether through availability constraints or certification delays, could impact production continuity.

Risks are mitigated by expanding the approved supplier base, procuring materials primarily in Sterling, maintaining strategic stockholding, and forward buying where appropriate. Strong supplier relationships and active monitoring of component approval cycles further reduce exposure.

Labour Availability and Skills Shortages

Both the inspection and manufacturing sides of the business rely on specialist skills - from qualified fire door inspectors to trained manufacturing technicians. The UK labour market remains tight, and competition for skilled personnel continues to drive wage inflation.

To address this, the Group invests in structured training programmes (supported by the new Mansfield facility), develops internal career pathways, and enhances recruitment and retention initiatives to ensure a resilient and adaptable workforce.

Cost Pressures and Commodity Volatility

While commodity markets remain volatile, the Group has secured lower energy and commodity costs in FY25 compared with FY24, providing cost stability across operations. However, underlying volatility in timber products, engineered cores and approved hardware components persists due to global supply constraints and regulatory demands.

Close market monitoring, flexible procurement strategies and diversified sourcing help limit exposure to cost shocks.

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

GROUP STRATEGIC REPORT

for the year ended 30 September 2025

Customer and Sector Concentration

A significant proportion of inspection and manufacturing activity serves public sector and institutional clients in education, healthcare and defence. Budget cycles, capital project deferrals and shifts in public sector spending could influence demand levels.

The Group mitigates this through a widening customer base, ongoing penetration into commercial and residential sectors, and maintaining strong frameworks and accreditations that support long term demand.

Credit and Liquidity Risk

The Group continues to closely monitor customer liquidity to reduce the risk of bad debts. Working with credit rating agencies and undertaking regular financial assessments enables the early identification of elevated risk within the customer portfolio.

This disciplined approach has contributed to consistently low levels of bad debt losses since the Group's formation.

BUSINESS ENVIRONMENT

The Group operates within the fire safety and built environment sector, with a primary focus on fire door inspection, compliance and regulatory assurance for the healthcare, education, defence and commercial markets. Demand is underpinned by strengthened building safety legislation and increasing responsibility placed on building owners and duty holders to maintain fully compliant fire door assets throughout the lifecycle of their buildings.

Our manufacturing capability complements this compliance offering by producing certified fire doors and related products for the healthcare, education, commercial and student accommodation sectors. Market expectations remain steady, with modest growth forecast, while compliance driven services continue to expand at a faster rate as regulatory standards tighten and inspection requirements increase.

KEY PERFORMANCE INDICATORS (KPI'S)

The business uses KPIs extensively in its operations as a management tool.

Sales are measured to establish trends and efficiency in quotations, conversion, order intake and margins.

Output performances are measured daily to validate capital expenditure projects, assist production planning and to seek a consistent improvement in output and efficiency.

Financial performances are measured extensively to cover:

- Profitability at all levels.

- Margins at all levels.

- Performances against budget and last year.

- Balance sheet ratios including stock turn, debtor days and working capital levels.

- Cash flow and debt levels.

FUTURE DEVELOPMENTS

The Group has entered FY26 with a strong order book and continued positive trading momentum across both the compliance services and manufacturing divisions. The directors anticipate further growth in turnover over the coming year, driven by increasing regulatory demand for compliant fire door inspection services and the Group's expanding presence in key sectors.

On 15 January 2026, the Group acquired Fire Doors Rite Limited, further strengthening our compliance capability and enhancing our offering within the defence sector.

The business retains significant financial headroom to support its planned investment programme and continued growth strategy. The Group is expected to remain operationally cash positive, enabling ongoing reduction of debt while maintaining investment in people, capability and infrastructure.

ON BEHALF OF THE BOARD:

G Parkin - Director

31 March 2026

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

REPORT OF THE DIRECTORS

for the year ended 30 September 2025

The directors present their report with the financial statements of the company and the group for the year ended 30 September 2025.

PRINCIPAL ACTIVITIES

The principal activities of the group in the year under review were those of the delivery of compliance led inspection, testing, and maintenance services to ensure customers meet statutory and operational requirements. The Group manufactures high performance fire rated and acoustic doorsets, together with associated joinery products, supporting both compliance activities and wider market demand.

DIVIDENDS

No dividends were distributed for the year ended 30 September 2025 (2024: £1,375,000).

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

P Lynch

A Malhan

G Parkin

Other changes in directors holding office are as follows:

A Dowding - resigned 5 December 2024

FINANCIAL INSTRUMENTS

The principal financial instruments of the group comprise bank balances and borrowings, trade creditors, trade debtors and hire purchase contracts. The main purpose of these instruments is to raise funds for the group's operations and to finance its continuing operations. Liquidity risk is managed by the use of bank balances and overdraft facilities along with efficient monitoring and forecasting of cash flow to ensure there are sufficient funds to meet liabilities. Trade debtors are managed in respect of credit and cash flow risk by policies monitoring the credit offered to customers, and regular monitoring of amounts outstanding for both time and credit limits.

POLITICAL DONATIONS AND EXPENDITURE

Neither the company nor the group made any political donations during the current or preceding year.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are 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 directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group 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 directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director 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 group's auditors are aware of that information.

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

REPORT OF THE DIRECTORS

for the year ended 30 September 2025

AUDITORS

The auditors, Magma Audit LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

G Parkin - Director

31 March 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

INTEGRATED DOORSET SOLUTIONS LIMITED

Opinion

We have audited the financial statements of Integrated Doorset Solutions Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 September 2025 which comprise the Consolidated Statement of comprehensive income, Consolidated Statement of Financial Position, Company Statement of Financial Position, Consolidated Statement of Changes in Equity, Company 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 group's and of the parent company affairs as at 30 September 2025 and of the group's profit 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 group 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 directors' 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 group's and the parent 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 directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, 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 Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

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

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

INTEGRATED DOORSET SOLUTIONS LIMITED

Matters on which we are required to report by exception

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

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 by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

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

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

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

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page five, the directors are 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 directors determine 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 directors are responsible for assessing the group's and the parent 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 directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

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:

Based on our understanding of the group and industry, we identified the principal risks of non-compliance with laws and regulations, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the financial statements such as the Companies Act 2006, Health and Safety regulations and employment law. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries and management bias in accounting estimates. Audit procedures performed included:

- |  | discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud; |

- |  | challenging assumptions made by management in their significant accounting estimates, in particular in relation to the bad debt provision, useful economic lives of tangible assets and impairment of intangible assets. |

- |  | identifying and testing journal entries, in particular any journal entries posted with unusual account combinations, journal entries crediting cash and journal entries with specific defined descriptions. |

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

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

INTEGRATED DOORSET SOLUTIONS 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.

Victoria Craig ACA FCCA (Senior Statutory Auditor)

for and on behalf of Magma Audit LLP

Chartered Accountants

Statutory Auditor

Magma House, 16 Davy Court

Castle Mound Way

Rugby

CV23 0UZ

31 March 2026

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

CONSOLIDATED

STATEMENT OF COMPREHENSIVE

INCOME

for the year ended 30 September 2025

| 2025 |  | 2024

| Notes | £'000 | £'000 |

TURNOVER | 3 | 48,396 |  | 35,728 |  |

Cost of sales | (33,768 | ) | (24,537 | ) |

GROSS PROFIT | 14,628 |  | 11,191 |  |

Administrative expenses | (8,604 | ) | (6,325 | ) |

6,024 |  | 4,866 |  |

Other operating income | - |  | 209 |  |

OPERATING PROFIT | 5 | 6,024 |  | 5,075 |  |

Interest receivable and similar income | 4 |  | 14 |  |

6,028 |  | 5,089 |  |

Interest payable and similar expenses | 6 | (116 | ) | (122 | ) |

PROFIT BEFORE TAXATION | 5,912 |  | 4,967 |  |

Tax on profit | 7 | (1,115 | ) | (1,103 | ) |

PROFIT FOR THE FINANCIAL YEAR | 4,797 |  | 3,864 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 4,797 |  | 3,864 |  |

Profit attributable to:

Owners of the parent | 4,797 |  | 3,864 |  |

Total comprehensive income attributable to:

Owners of the parent | 4,797 |  | 3,864 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 |  | 2024

| Notes | £'000 | £'000 |

FIXED ASSETS

Intangible assets | 10 | 4,332 |  | 1,580 |  |

Tangible assets | 11 | 5,042 |  | 4,625 |  |

Investments | 12 | - |  | - |  |

9,374 |  | 6,205 |  |

CURRENT ASSETS

Stocks | 13 | 2,193 |  | 1,609 |  |

Debtors | 14 | 9,126 |  | 7,217 |  |

Cash at bank and in hand | 4,268 |  | 2,134 |  |

15,587 |  | 10,960 |  |

CREDITORS

Amounts falling due within one year | 15 | (10,850 | ) | (7,802 | ) |

NET CURRENT ASSETS | 4,737 |  | 3,158 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 14,111 |  | 9,363 |  |

CREDITORS

Amounts falling due after more than one year | 16 | (391 | ) | (657 | ) |

PROVISIONS FOR LIABILITIES | 20 | (1,190 | ) | (973 | ) |

NET ASSETS | 12,530 |  | 7,733 |  |

CAPITAL AND RESERVES

Called up share capital | 21 | 668 |  | 668 |  |

Share premium | 22 | 23 |  | 23 |  |

Capital redemption reserve | 22 | 402 |  | 402 |  |

Retained earnings | 22 | 11,437 |  | 6,640 |  |

SHAREHOLDERS' FUNDS | 12,530 |  | 7,733 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

G Parkin - Director

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

COMPANY STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 |  | 2024

| Notes | £'000 | £'000 |

FIXED ASSETS

Intangible assets | 10 | 757 |  | 587 |  |

Tangible assets | 11 | 4,765 |  | 4,563 |  |

Investments | 12 | 7,079 |  | 4,064 |  |

12,601 |  | 9,214 |  |

CURRENT ASSETS

Stocks | 13 | 1,895 |  | 1,501 |  |

Debtors | 14 | 4,761 |  | 3,967 |  |

Cash at bank and in hand | 1,638 |  | 1,561 |  |

8,294 |  | 7,029 |  |

CREDITORS

Amounts falling due within one year | 15 | (11,292 | ) | (9,312 | ) |

NET CURRENT LIABILITIES | (2,998 | ) | (2,283 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,603 |  | 6,931 |  |

CREDITORS

Amounts falling due after more than one year | 16 | (391 | ) | (652 | ) |

PROVISIONS FOR LIABILITIES | 20 | (1,133 | ) | (959 | ) |

NET ASSETS | 8,079 |  | 5,320 |  |

CAPITAL AND RESERVES

Called up share capital | 21 | 668 |  | 668 |  |

Share premium | 22 | 23 |  | 23 |  |

Capital redemption reserve | 22 | 402 |  | 402 |  |

Retained earnings | 22 | 6,986 |  | 4,227 |  |

SHAREHOLDERS' FUNDS | 8,079 |  | 5,320 |  |

Company's profit for the financial year | 2,759 |  | 1,526 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

G Parkin - Director

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

for the year ended 30 September 2025

| Called up |  | Capital |

| share |  | Retained |  | Share |  | redemption |  | Total

| capital |  | earnings |  | premium |  | reserve |  | equity

£'000 | £'000 | £'000 | £'000 | £'000 |

Balance at 1 October 2023 | 1,070 |  | 4,151 |  | 23 |  | - |  | 5,244 |  |

Changes in equity

Cancellation of treasury

shares | (402 | ) | - |  | - |  | 402 |  | - |  |

Dividends | - |  | (1,375 | ) | - |  | - |  | (1,375 | ) |

Total comprehensive income | - |  | 3,864 |  | - |  | - |  | 3,864 |  |

Balance at 30 September 2024 | 668 |  | 6,640 |  | 23 |  | 402 |  | 7,733 |  |

Changes in equity

Total comprehensive income | - |  | 4,797 |  | - |  | - |  | 4,797 |  |

Balance at 30 September 2025 | 668 |  | 11,437 |  | 23 |  | 402 |  | 12,530 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

COMPANY STATEMENT OF CHANGES IN EQUITY

for the year ended 30 September 2025

| Called up |  | Capital |

| share |  | Retained |  | Share |  | redemption |  | Total

| capital |  | earnings |  | premium |  | reserve |  | equity

£'000 | £'000 | £'000 | £'000 | £'000 |

Balance at 1 October 2023 | 1,070 |  | 4,076 |  | 23 |  | - |  | 5,169 |  |

Changes in equity

Cancellation of treasury

shares | (402 | ) | - |  | - |  | 402 |  | - |  |

Dividends | - |  | (1,375 | ) | - |  | - |  | (1,375 | ) |

Total comprehensive income | - |  | 1,526 |  | - |  | - |  | 1,526 |  |

Balance at 30 September 2024 | 668 |  | 4,227 |  | 23 |  | 402 |  | 5,320 |  |

Changes in equity

Total comprehensive income | - |  | 2,759 |  | - |  | - |  | 2,759 |  |

Balance at 30 September 2025 | 668 |  | 6,986 |  | 23 |  | 402 |  | 8,079 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Integrated Doorset Solutions 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 General 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.

| The preparation of financial statements in conformity with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the group's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the notes to the accounts.

| The group's functional currency and presentational currency is Sterling (£). The financial statements have been rounded to the nearest thousand.

| The group 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.

| Basis of consolidation

| The consolidated financial statements present the results of the company and its own subsidiaries ("the group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

| The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at the fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.

| Going concern

| The group had net current assets of £6,118,000 (2024: £3,158,000) and net assets of £13,645,000 (2024: £7,733,000). For the year ended 30 September 2025 the group made a profit after tax of £5,912,000 (2024: £3,864,000).

| The company had net current liabilities of £2,328,000 (2024: £2,283,000) and net assets of £8,441,000 (2024: £5,320,000). For the year ended 30 September 2025 the company made a profit after tax of £3,121,000 (2024: £1,526,000).

| The directors have considered the going concern status of the company and group. The directors have prepared financial forecasts which show that the company and group can meet its debts as they fall due.

| Accordingly the directors continue to adopt the going concern basis in preparing the financial statements.

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is measured as the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the group and value added taxes.

| The group recognises revenue when (a) the significant risks and rewards of ownership have been transferred to the buyer; (b) the group retains no continuing involvement or control over the goods; (c) the amount of revenue can be measured reliably; (d) it is probable that future economic benefits will flow to the entity and (e) when the specific criteria relating to the each of group’s sales channels have been met.

| Goodwill

| Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirers interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Comprehensive Income over its useful economic life which is expected to be 10 years.

| Intellectual property

| Intellectual property, being amounts paid in connection with certification and testing of product lines are initially recorded at cost. They are being amortised over their useful lives of 5 years.

| Where factors, such as technological advancement or changes in market price, indicate that residual value or useful life have changed, the residual value, useful life or amortisation rate are amended prospectively to reflect the new circumstances.

| The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired.

| Tangible fixed assets

| Tangible assets are stated at historical cost less depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives on a straight line basis.

| Depreciation is provided on the following basis:

| Freehold land & buildings |  | - |  | over lease term |  |

| Plant and machinery |  | - |  | 10% straight line |  |

| Fixtures and fittings |  | - |  | 20% straight line |  |

| Computer equipment |  | - |  | 25% straight line |  |

| Motor vehicles |  | - |  | 25% straight line |  |

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

| Investment in subsidiary undertakings

| Investment in subsidiary undertakings are held at cost less accumulated impairment losses.

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks comprise raw materials and work in progress.

| Raw materials

| Raw materials are stated at the lower of cost and estimated selling price less costs to complete and sell. Stocks are recognised as an expense in the period in which the related revenue is recognised. Cost is determined on the first-in, first-out (FIFO) method.

| At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the Statement of Comprehensive Income. Where a reversal of the impairment is recognised the impairment charge is reversed, up to the original impairment loss, and recognised as a credit on the Statement of Comprehensive Income.

| Work in progress

| Work in progress is valued on the basis of direct costs plus attributable labour time and overheads. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

| Taxation

| Taxation expense for the period comprises current and deferred tax recognised in the reporting period. Tax is recognised in the Statement of Comprehensive Income, 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.

| (i) Current tax

| Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

| Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.

| (ii) Deferred tax

| Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. These 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 recognised on all timing differences at the reporting date except for certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Foreign currencies

| At each year end foreign currency monetary items are translated using the closing exchange rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

| Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at the year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income.

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Operating and finance lease commitments

| At inception the group assesses agreements that transfer the right to use assets. The assessment considers whether the arrangement is, or contains, a lease based on the substance of the arrangement.

| (i) Finance leased assets

| Leases of assets that transfer substantially all the risks and rewards incidental to ownership are classified as finance leases.

| Finance leases are capitalised at commencement of the lease as assets at the fair value of the leased asset or, if lower, the present value of the minimum lease payments calculated using the interest rate implicit in the lease. Where the implicit rate cannot be determined the group’s incremental borrowing rate is used. Incremental direct costs, incurred in negotiating and arranging the lease, are included in the cost of the asset.

| Assets are depreciated over the shorter of the lease term and the estimated useful life of the asset. Assets are assessed for impairment at each reporting date.

| The capital element of lease obligations is recorded as a liability on inception of the arrangement. Lease payments are apportioned between capital repayment and finance charge, using the effective interest rate method, to produce a constant rate of charge on the balance of the capital repayments outstanding.

| (ii) Operating leased assets

| Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the Statement of Comprehensive Income on a straight-line basis over the period of the lease.

| (iii) Lease incentives

| Incentives received to enter into a finance lease reduce the fair value of the asset and are included in the calculation of present value of minimum lease payments.

| Incentives received to enter into an operating lease are credited to the Statement of Comprehensive Income, to reduce the lease expense, on a straight-line basis over the period of the lease.

| Employee benefits

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

| Invoice discounting

| The gross amount of invoice discounted debts are included in trade debtors and a corresponding liability in respect of proceeds received from factors are shown within current liabilities. Factoring charges and interest are recognised in the Statement of Comprehensive Income as they accrue.

| Research and development

| Expenditure on research and development is written off in the period it is incurred.

| Share capital

| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The group has chosen to adopt the Sections 11 and 12 of FRS 102 in respect of financial instruments.

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances, investments and loans to fellow group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in Statement of Comprehensive Income.

| If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in Statement of Comprehensive Income.

| Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price.

| Such assets are subsequently carried at fair value and the changes in fair value are recognised in the Statement of Comprehensive Income, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors, bank loans 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 payments discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods 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 or less.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| (iii) Offsetting

| Financial assets and liabilities are offset and 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.

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Critical accounting estimates and assumptions

| The group makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

| (i) Useful economic lives of tangible assets

| The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually.

| They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

| (ii) Impairment of debtors

| The group makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.

| (iii) Impairment of intangible assets and goodwill

| The group considers whether intangible assets and goodwill are impaired. Where an indication of impairment is identified the estimation of recoverable value requires estimation of the recoverable value of the cash generating units (CGUs). This requires estimation of the future cash flows from the CGUs and also selection of appropriate discount rates in order to calculate the net present value of those cash flows.

3. | TURNOVER

| The turnover and profit before taxation are attributable to the principal activities of the group.

| An analysis of turnover by class of business is given below:

| 2025 |  | 2024

£'000 | £'000 |

| Manufacturing | 27,700 |  | 22,056 |  |

| Inspection and maintenance | 20,696 |  | 13,672 |  |

48,396 |  | 35,728 |  |

| An analysis of turnover by geographical market is given below:

| 2025 |  | 2024

£'000 | £'000 |

| United Kingdom | 48,396 |  | 35,724 |  |

| Europe | - |  | 4 |  |

48,396 |  | 35,728 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£'000 | £'000 |

| Wages and salaries | 13,365 |  | 9,766 |  |

| Social security costs | 1,464 |  | 914 |  |

| Other pension costs | 226 |  | 175 |  |

15,055 |  | 10,855 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

4. | EMPLOYEES AND DIRECTORS - continued

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

| 2025 |  | 2024

| Administration staff | 88 |  | 76 |  |

| Management | 8 |  | 9 |  |

| Production and warehouse staff | 231 |  | 191 |  |

327 |  | 276 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 496,122 |  | 555,913 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 4 |  | 4 |  |

| Information regarding the highest paid director is as follows:

| 2025 |  | 2024

£ | £ |

| Emoluments etc | 271,865 |  | 201,005 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£'000 | £'000 |

| Depreciation - owned assets | 717 |  | 615 |  |

| Depreciation - assets on hire purchase contracts | 386 |  | 299 |  |

| (Profit)/loss on disposal of fixed assets | (134 | ) | 17 |  |

| Goodwill amortisation | 407 |  | 160 |  |

| Intellectual Property amortisation | 248 |  | 191 |  |

| Operating lease rentals | 584 |  | 407 |  |

| Audit of the parent company and the group's consolidated financial statements | 23 |  | 22 |  |

| Audit of the company's subsidiaries | 25 |  | 19 |  |

| Tax compliance | - |  | 8 |  |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£'000 | £'000 |

| Bank interest | 2 |  | 13 |  |

| Other interest payable | 103 |  | 109 |  |

| Hire purchase | 11 |  | - |  |

116 |  | 122 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£'000 | £'000 |

| Current tax:

| UK corporation tax | 959 |  | 1,148 |  |

| Adjustment to prior years | (61 | ) | - |  |

| Total current tax | 898 |  | 1,148 |  |

| Deferred tax | 217 |  | (45 | ) |

| Tax on profit | 1,115 |  | 1,103 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£'000 | £'000 |

| Profit before tax | 5,913 |  | 4,968 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 1,478 |  | 1,242 |  |

| Effects of:

| Expenses not deductible for tax purposes | 138 |  | 5 |  |

| Income not taxable for tax purposes | (47 | ) | - |  |

| Depreciation in excess of capital allowances | 42 |  | - |  |

| Adjustments to tax charge in respect of previous periods | 74 |  | (5 | ) |

| Research and development tax relief | - |  | (32 | ) |

| Group relief and transfer | (569 | ) | (107 | ) |

| Total tax charge | 1,116 |  | 1,103 |  |

8. | INDIVIDUAL STATEMENT OF COMPREHENSIVE INCOME

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

9. | DIVIDENDS

| 2025 |  | 2024

£'000 | £'000 |

| Ordinary shares of £1 each

| Interim | - |  | 1,375 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

10. | INTANGIBLE FIXED ASSETS

| Group

| Intellectual |

| Goodwill |  | Property |  | Totals

£'000 | £'000 | £'000 |

| COST

| At 1 October 2024 | 1,598 |  | 1,670 |  | 3,268 |  |

| Additions | 2,969 |  | 438 |  | 3,407 |  |

| At 30 September 2025 | 4,567 |  | 2,108 |  | 6,675 |  |

| AMORTISATION

| At 1 October 2024 | 639 |  | 1,049 |  | 1,688 |  |

| Amortisation for year | 407 |  | 248 |  | 655 |  |

| At 30 September 2025 | 1,046 |  | 1,297 |  | 2,343 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,521 |  | 811 |  | 4,332 |  |

| At 30 September 2024 | 959 |  | 621 |  | 1,580 |  |

| Company

| Intellectual

| Property

£'000 |

| COST

| At 1 October 2024 | 1,630 |  |

| Additions | 399 |  |

| At 30 September 2025 | 2,029 |  |

| AMORTISATION

| At 1 October 2024 | 1,043 |  |

| Amortisation for year | 229 |  |

| At 30 September 2025 | 1,272 |  |

| NET BOOK VALUE

| At 30 September 2025 | 757 |  |

| At 30 September 2024 | 587 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

11. | TANGIBLE FIXED ASSETS

| Group

| Freehold |  | Fixtures

| land & |  | Plant and |  | and

| buildings |  | machinery |  | fittings

£'000 | £'000 | £'000 |

| COST

| At 1 October 2024 | 472 |  | 6,820 |  | 289 |  |

| Additions | 33 |  | 957 |  | 184 |  |

| Disposals | - |  | (50 | ) | - |  |

| At 30 September 2025 | 505 |  | 7,727 |  | 473 |  |

| DEPRECIATION

| At 1 October 2024 | 226 |  | 3,002 |  | 85 |  |

| Charge for year | 36 |  | 783 |  | 43 |  |

| Eliminated on disposal | - |  | (23 | ) | - |  |

| At 30 September 2025 | 262 |  | 3,762 |  | 128 |  |

| NET BOOK VALUE

| At 30 September 2025 | 243 |  | 3,965 |  | 345 |  |

| At 30 September 2024 | 246 |  | 3,818 |  | 204 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£'000 | £'000 | £'000 |

| COST

| At 1 October 2024 | 186 |  | 929 |  | 8,696 |  |

| Additions | 242 |  | 297 |  | 1,713 |  |

| Disposals | (195 | ) | - |  | (245 | ) |

| At 30 September 2025 | 233 |  | 1,226 |  | 10,164 |  |

| DEPRECIATION

| At 1 October 2024 | 97 |  | 660 |  | 4,070 |  |

| Charge for year | 81 |  | 160 |  | 1,103 |  |

| Eliminated on disposal | (28 | ) | - |  | (51 | ) |

| At 30 September 2025 | 150 |  | 820 |  | 5,122 |  |

| NET BOOK VALUE

| At 30 September 2025 | 83 |  | 406 |  | 5,042 |  |

| At 30 September 2024 | 89 |  | 269 |  | 4,626 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

11. | TANGIBLE FIXED ASSETS - continued

| Group

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£'000 | £'000 | £'000 | £'000 |

| COST

| At 1 October 2024 | 2,291 |  | 140 |  | 116 |  | 2,547 |  |

| Additions | 357 |  | - |  | - |  | 357 |  |

| At 30 September 2025 | 2,648 |  | 140 |  | 116 |  | 2,904 |  |

| DEPRECIATION

| At 1 October 2024 | 672 |  | 4 |  | 60 |  | 736 |  |

| Charge for year | 341 |  | 16 |  | 29 |  | 386 |  |

| At 30 September 2025 | 1,013 |  | 20 |  | 89 |  | 1,122 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,635 |  | 120 |  | 27 |  | 1,782 |  |

| At 30 September 2024 | 1,619 |  | 136 |  | 56 |  | 1,811 |  |

| Company

| Freehold |  | Fixtures

| land & |  | Plant and |  | and

| buildings |  | machinery |  | fittings

£'000 | £'000 | £'000 |

| COST

| At 1 October 2024 | 472 |  | 6,732 |  | 312 |  |

| Additions | 33 |  | 953 |  | 52 |  |

| Disposals | - |  | (50 | ) | - |  |

| At 30 September 2025 | 505 |  | 7,635 |  | 364 |  |

| DEPRECIATION

| At 1 October 2024 | 226 |  | 2,914 |  | 109 |  |

| Charge for year | 36 |  | 783 |  | 36 |  |

| Eliminated on disposal | - |  | (23 | ) | - |  |

| At 30 September 2025 | 262 |  | 3,674 |  | 145 |  |

| NET BOOK VALUE

| At 30 September 2025 | 243 |  | 3,961 |  | 219 |  |

| At 30 September 2024 | 246 |  | 3,818 |  | 203 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

11. | TANGIBLE FIXED ASSETS - continued

| Company

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£'000 | £'000 | £'000 |

| COST

| At 1 October 2024 | 105 |  | 908 |  | 8,529 |  |

| Additions | 2 |  | 210 |  | 1,250 |  |

| Disposals | - |  | - |  | (50 | ) |

| At 30 September 2025 | 107 |  | 1,118 |  | 9,729 |  |

| DEPRECIATION

| At 1 October 2024 | 63 |  | 653 |  | 3,965 |  |

| Charge for year | 23 |  | 144 |  | 1,022 |  |

| Eliminated on disposal | - |  | - |  | (23 | ) |

| At 30 September 2025 | 86 |  | 797 |  | 4,964 |  |

| NET BOOK VALUE

| At 30 September 2025 | 21 |  | 321 |  | 4,765 |  |

| At 30 September 2024 | 42 |  | 255 |  | 4,564 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£'000 | £'000 | £'000 | £'000 |

| COST

| At 1 October 2024 | 2,291 |  | 140 |  | 116 |  | 2,547 |  |

| Additions | 357 |  | - |  | - |  | 357 |  |

| At 30 September 2025 | 2,648 |  | 140 |  | 116 |  | 2,904 |  |

| DEPRECIATION

| At 1 October 2024 | 672 |  | 4 |  | 60 |  | 736 |  |

| Charge for year | 341 |  | 16 |  | 29 |  | 386 |  |

| At 30 September 2025 | 1,013 |  | 20 |  | 89 |  | 1,122 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,635 |  | 120 |  | 27 |  | 1,782 |  |

| At 30 September 2024 | 1,619 |  | 136 |  | 56 |  | 1,811 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

12. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£'000 |

| COST

| At 1 October 2024 | 4,064 |  |

| Additions | 4,033 |  |

| At 30 September 2025 | 8,097 |  |

| PROVISIONS

| Impairments | 1,018 |  |

| At 30 September 2025 | 1,018 |  |

| NET BOOK VALUE

| At 30 September 2025 | 7,079 |  |

| At 30 September 2024 | 4,064 |  |

| The group or the company's investments at the Statement of Financial Position date in the share capital of companies include the following:

| Subsidiaries

| Fire Door Inspection Solutions Limited

| Registered office: Magma House, 16 Davy Court, Castle Mound Way, Rugby, Warwickshire, CV23 0UZ

| Nature of business: Inspection and maintenance of fire doors

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£'000 | £'000 |

| Aggregate capital and reserves | 6,371 |  | 4,275 |  |

| Profit for the year | 4,097 |  | 2,468 |  |

| Fire Door Inspections Solutions (Southern) Limited

| Registered office: Magma House, 16 Davy Court, Castle Mound Way, Rugby, Warwickshire, CV23 0UZ

| Nature of business: Inspection and maintenance of fire doors

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£'000 | £'000 |

| Aggregate capital and reserves | - |  | 185 |  |

| This company was dissolved on 7 October 2025.

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

12. | FIXED ASSET INVESTMENTS - continued

| Performance Joinery Limited

| Registered office: Magma House, 16 Davy Court, Castle Mound Way, Rugby, Warwickshire, CV23 0UZ

| Nature of business: Manufacture and sales of performance doorsets

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£'000 | £'000 |

| Aggregate capital and reserves | - |  | 1,059 |  |

| Loss for the year | - |  | (165 | ) |

| This company was dissolved on 18 November 2025.

| Hartland Fire Holdings Limited

| Registered office: 3 Neptune Court, Vanguard Way, Cardiff, CF24 5PJ

| Nature of business: Construction and fitting of passive fire solutions

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 |  |

£'000 |  |

| Aggregate capital and reserves | 1,637 |  |

| Profit for the year | 1,637 |  |

13. | STOCKS

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£'000 | £'000 | £'000 | £'000 |

| Stocks | 1,060 |  | 1,059 |  | 1,060 |  | 1,059 |  |

| Work-in-progress | 1,133 |  | 550 |  | 835 |  | 442 |  |

2,193 |  | 1,609 |  | 1,895 |  | 1,501 |  |

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£'000 | £'000 | £'000 | £'000 |

| Trade debtors | 6,325 |  | 5,864 |  | 4,235 |  | 3,348 |  |

| Amounts owed by group undertakings | 58 |  | 98 |  | - |  | 108 |  |

| Other debtors | 21 |  | 12 |  | 11 |  | 10 |  |

| Tax | 1,153 |  | - |  | - |  | - |  |

| Prepayments and accrued income | 1,569 |  | 1,985 |  | 515 |  | 501 |  |

| Prepayments | - |  | (742 | ) | - |  | - |  |

9,126 |  | 7,217 |  | 4,761 |  | 3,967 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£'000 | £'000 | £'000 | £'000 |

| Bank loans and overdrafts (see note 17) | - |  | 148 |  | - |  | 148 |  |

| Hire purchase contracts (see note 18) | 551 |  | 538 |  | 546 |  | 518 |  |

| Trade creditors | 4,472 |  | 3,280 |  | 4,185 |  | 3,113 |  |

| Amounts owed to group undertakings | 41 |  | - |  | 2,788 |  | 3,565 |  |

| Tax | 1,026 |  | 726 |  | 211 |  | 308 |  |

| Social security and other taxes | 359 |  | 204 |  | 228 |  | 165 |  |

| VAT | 778 |  | 626 |  | 871 |  | 427 |  |

| Other creditors | 1,609 |  | 224 |  | 1,443 |  | 147 |  |

| Accruals and deferred income | 2,014 |  | 2,056 |  | 1,020 |  | 921 |  |

10,850 |  | 7,802 |  | 11,292 |  | 9,312 |  |

| Included in Other creditors are pensions payable for the group of £110,000 (2024: £88,000) and for the company of £83,000 (2024: £74,000).

16. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£'000 | £'000 | £'000 | £'000 |

| Hire purchase contracts (see note 18) | 391 |  | 657 |  | 391 |  | 652 |  |

17. | LOANS

| An analysis of the maturity of loans is given below:

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£'000 | £'000 | £'000 | £'000 |

| Amounts falling due within one year or on | demand: |

| Bank loans | - |  | 148 |  | - |  | 148 |  |

18. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Hire purchase |

| contracts |

2025 | 2024 |

£'000 | £'000 |

| Net obligations repayable:

| Within one year | 551 |  | 538 |  |

| Between one and five years | 391 |  | 657 |  |

942 |  | 1,195 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

18. | LEASING AGREEMENTS - continued

| Company

| Hire purchase |

| contracts |

2025 | 2024 |

£'000 | £'000 |

| Net obligations repayable:

| Within one year | 546 |  | 518 |  |

| Between one and five years | 391 |  | 652 |  |

937 |  | 1,170 |  |

| Group

| Non-cancellable |

| operating leases |

2025 | 2024 |

£'000 | £'000 |

| Within one year | 674 |  | 565 |  |

| Between one and five years | 2,596 |  | 2,011 |  |

| In more than five years | 2,013 |  | 1,801 |  |

5,283 |  | 4,377 |  |

| Company

| Non-cancellable |

| operating leases |

2025 | 2024 |

£'000 | £'000 |

| Within one year | 674 |  | 565 |  |

| Between one and five years | 2,596 |  | 2,011 |  |

| In more than five years | 2,013 |  | 1,801 |  |

5,283 |  | 4,377 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

18. | LEASING AGREEMENTS - continued

| Group

| The future minimum hire purchase lease payments are as follows:

|  | 2025 |  |  | 2024 |  |

|  | £'000 |  |  | £'000 |  |

| Not later than one year |  | 594 |  |  | 590 |  |

| Later than one year and not later than five years |  | 409 |  |  | 694 |  |

| Total gross payments |  | 1,003 |  |  | 1,284 |  |

| Less: finance charges |  | (61 | ) |  | (89 | ) |

| Carrying amount of liability |  | 942 |  |  | 1,195 |  |

| Company

| The future minimum hire purchase lease payments are as follows:

|  | 2025 |  |  | 2024 |  |

|  | £'000 |  |  | £'000 |  |

| Not later than one year |  | 589 |  |  | 569 |  |

| Later than one year and not later than five years |  | 409 |  |  | 689 |  |

| Total gross payments |  | 998 |  |  | 1,258 |  |

| Less: finance charges |  | (61 | ) |  | (88 | ) |

| Carrying amount of liability |  | 937 |  |  | 1,170 |  |

19. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |

2025 | 2024 |

£'000 | £'000 |

| Bank loans | - |  | 148 |  |

| Hire purchase | 943 |  | 1,195 |  |

943 |  | 1,343 |  |

| The bank loan was secured by an unlimited debenture over the assets of the group.

| The net obligations under hire purchase contracts are secured on the assets to which they relate.

| The bank loan was repaid on the 5th anniversary of the date of the agreement being May 2025. Interest was charged at a rate of 1.56% above Bank of England base rate.

20. | PROVISIONS FOR LIABILITIES

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£'000 | £'000 | £'000 | £'000 |

| Deferred tax

| Accelerated capital allowances | 862 |  | 862 |  | 862 |  | 862 |  |

| Deferred tax | 328 |  | 111 |  | 271 |  | 97 |  |

1,190 |  | 973 |  | 1,133 |  | 959 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

20. | PROVISIONS FOR LIABILITIES - continued

| Group

| Deferred |  | Other |

| tax |  | provisions |

£'000 | £'000 |

| Balance at 1 October 2024 | 973 |  | - |  |

| Provided during year | - |  | 481 |  |

| Charge to Statement of comprehensive income during year | 83 |  | - |  |

| Adjustment to prior periods | 134 |  | - |  |

| Balance at 30 September 2025 | 1,190 |  | 481 |  |

| Company

| Deferred |

| tax |

£'000 |

| Balance at 1 October 2024 | 959 |  |

| Charge to Income Statement during year | 48 |  |

| Adjustment to prior periods | 126 |  |

| Balance at 30 September 2025 | 1,133 |  |

21. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £'000 | £'000 |

| 668,000 | Ordinary | £1 | 668 |  | 668 |  |

22. | RESERVES

| Group

| Capital |

| Retained |  | Share |  | redemption |

| earnings |  | premium |  | reserve |  | Totals

£'000 | £'000 | £'000 | £'000 |

| At 1 October 2024 | 6,640 |  | 23 |  | 402 |  | 7,065 |  |

| Profit for the year | 4,797 |  | - |  | - |  | 4,797 |  |

| At 30 September 2025 | 11,437 |  | 23 |  | 402 |  | 11,862 |  |

| Company

| Capital |

| Retained |  | Share |  | redemption |

| earnings |  | premium |  | reserve |  | Totals

£'000 | £'000 | £'000 | £'000 |

| At 1 October 2024 | 4,227 |  | 23 |  | 402 |  | 4,652 |  |

| Profit for the year | 2,759 |  | - |  | - |  | 2,759 |  |

| At 30 September 2025 | 6,986 |  | 23 |  | 402 |  | 7,411 |  |

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

23. | ULTIMATE PARENT COMPANY

| IDSL Group Holdings Limited is regarded by the directors as being the company's ultimate parent company.

| As at 30 September 2025, IDSL Group Holdings Limited, a company incorporated and registered in England and Wales, was the immediate and ultimate parent undertaking and controlling party of the Company.

| The registered address of the of the immediate and ultimate parent undertaking is Magma House 16 Davy Court Castle Mound Way, Rugby, Warwickshire, United Kingdom, CV23 0UZ.

| The largest group in which the results of the Company are consolidated is that headed by IDSL Group Holdings Limited, a company incorporated and registered in England and Wales.

| Consolidated financial statements of IDSL Group Holdings Limited are available from the following address: Companies House, Crown Way, Cardiff, Wales, CF14 3UZ.

| There was no ultimate controlling party in the current or the prior period, as no single shareholder has control of the ultimate parent company by virtue of shareholding.

24. | RELATED PARTY DISCLOSURES

| Company

| 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.

| Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

| Group

| During the year sales of £Nil (2024: £6,000) were made to, and purchases of £266,000 (2024: £234,000) were made from a related company with common directors. At the year end £24,000 (2024: £Nil) was due to this related company.

| During the year purchases of £115,000 (2024: £86,000) were made from a related company with common directors, £115,000 being rent.

| During the year purchases of £141,000 (2024: £103,000) were made from a related company with common directors. At the year end £13,000 (2024: £nil) was due to this related company.

25. | POST BALANCE SHEET EVENTS

| On 15 January 2026, the company acquired Fire Doors Rite Limited through the purchase of 100% of the share capital for total consideration of £6,705,672.

INTEGRATED DOORSET SOLUTIONS LIMITED (REGISTERED NUMBER: 09241306) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

26. | BUSINESS COMBINATIONS

| On 21 November 2024 the company acquired control of Hartland Fire Holdings Ltd through the purchase of 100% of the share capital for total consideration of £4,032,861.

| The following table summarises the consideration paid by the group, the fair value of the assets acquired and liabilities assumed.

| Consideration at 21 November 2024

| £'000 |  |

| Cash consideration |  |  | 1,195 |  |

| Loan notes |  |  | 1,500 |  |

| Deferred consideration |  |  | 1,181 |  |

| Incidental costs of acquisition |  |  | 156 |  |

|  | 4,033 |  |

| For cash flow disclosure purposes the amounts are disclosed as follows:

| £'000 |  |

| Cash and cash equivalents acquired |  |  | 184 |  |

|  | 184 |  |

| Recognised amounts of identifiable assets acquired and liabilities assumed:

| Fair Value |  |

| £'000 |  |

| Tangible assets |  |  | 259 |  |

| Stock |  |  | 57 |  |

| Debtors |  |  | 929 |  |

| Cash at bank |  |  | 184 |  |

| Creditors |  |  | (366 | ) |

| Total identifiable assets |  |  | 1,064 |  |

| Goodwill |  |  | 2,969 |  |

| Total consideration |  |  | 4,033 |  |