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REGISTERED NUMBER: 01344739 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| BOWDRAPER LIMITED |

| BOWDRAPER LIMITED (REGISTERED NUMBER: 01344739) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BOWDRAPER LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | G Lewis

| J Lewis

| P Lewis

| M Lewis

| R Lewis

| REGISTERED OFFICE: | Manor Farm Barns

| Old Milverton

| Leamington Spa

| Warwickshire

| CV32 6SA

| REGISTERED NUMBER: | 01344739 (England and Wales)

| BANKERS: | Handelsbanken

| 2nd Floor Olympus House

| Olympus Avenue

| Leamington Spa

| CV34 6BF

| BOWDRAPER LIMITED (REGISTERED NUMBER: 01344739) |

ABRIDGED BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 2,068 |  | 4,473 |  |

Tangible assets | 5 | 209,784 |  | 214,120 |  |

Investments | 6 | 100 |  | 100 |  |

211,952 |  | 218,693 |  |

CURRENT ASSETS

Stocks | 12,531 |  | 12,029 |  |

Debtors | 724,978 |  | 608,167 |  |

Cash at bank and in hand | 770,229 |  | 694,122 |  |

1,507,738 |  | 1,314,318 |  |

CREDITORS

Amounts falling due within one year | 768,039 |  | 667,849 |  |

NET CURRENT ASSETS | 739,699 |  | 646,469 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 951,651 |  | 865,162 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 16,100 |  | 16,100 |  |

Share premium | 9 | 49,600 |  | 49,600 |  |

Capital redemption reserve | 9 | 4,300 |  | 4,300 |  |

Retained earnings | 9 | 881,651 |  | 795,162 |  |

SHAREHOLDERS' FUNDS | 951,651 |  | 865,162 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| BOWDRAPER LIMITED (REGISTERED NUMBER: 01344739) |

ABRIDGED BALANCE SHEET - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by:

P Lewis - Director

| BOWDRAPER LIMITED (REGISTERED NUMBER: 01344739) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Bowdraper Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

| Preparation of consolidated financial statements

| The financial statements contain information about Bowdraper Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Vehicle registration plates are being amortised evenly over their estimated useful life of twenty five years.

| Computer software is being amortised evenly over its estimated useful life of three years.

| Tangible fixed assets

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

| Short leasehold | - | Straight line over 10 years

| Plant and machinery | - | 20% on cost

| Furniture and equipment | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

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

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| BOWDRAPER LIMITED (REGISTERED NUMBER: 01344739) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

| Hire purchase and leasing commitments

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

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 492 (2024 - 499 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 9,213 |  |

| Additions | 425 |  |

| At 31 December 2025 | 9,638 |  |

| AMORTISATION

| At 1 January 2025 | 4,740 |  |

| Amortisation for year | 2,830 |  |

| At 31 December 2025 | 7,570 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,068 |  |

| At 31 December 2024 | 4,473 |  |

| BOWDRAPER LIMITED (REGISTERED NUMBER: 01344739) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 470,277 |  |

| Additions | 105,347 |  |

| Disposals | (93,208 | ) |

| At 31 December 2025 | 482,416 |  |

| DEPRECIATION

| At 1 January 2025 | 256,157 |  |

| Charge for year | 75,075 |  |

| Eliminated on disposal | (58,600 | ) |

| At 31 December 2025 | 272,632 |  |

| NET BOOK VALUE

| At 31 December 2025 | 209,784 |  |

| At 31 December 2024 | 214,120 |  |

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 100 |  |

| NET BOOK VALUE

| At 31 December 2025 | 100 |  |

| At 31 December 2024 | 100 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 1,807 |  | 39,307 |  |

| Between one and five years | 4,970 |  | 6,778 |  |

6,777 |  | 46,085 |  |

| BOWDRAPER LIMITED (REGISTERED NUMBER: 01344739) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

|  | value: |  | £ |  |  | £ |  |

| 9,050 |  | Ordinary A |  | £1 |  | 9,050 |  |  | 9,050 |  |

| 7,043 |  | Ordinary B |  | £1 |  | 7,043 |  |  | 7,043 |  |

| 7 |  | Ordinary C |  | £1 |  | 7 |  |  | 7 |  |

|  | 16,100 |  |  | 16,100 |  |

| Ordinary A shares, Ordinary B shares and Ordinary C shares have equal rights and rank pari passu.

9. | RESERVES

| Capital |

| Retained |  | Share |  | redemption |

| earnings |  | premium |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1 January 2025 | 795,162 |  | 49,600 |  | 4,300 |  | 849,062 |  |

| Profit for the year | 276,989 |  | - |  | - |  | 276,989 |  |

| Dividends | (190,500 | ) | - |  | - |  | (190,500 | ) |

| At 31 December 2025 | 881,651 |  | 49,600 |  | 4,300 |  | 935,551 |  |

| Retained earnings

| Retained earnings represent cumulative retained profits and losses from incorporation.

| Share premium

| This balance represents the excess paid over the nominal value of the share capital of the company upon issuing the ordinary shares.

| Capital redemption reserve

| This reserve represents the nominal value of shares re-acquired by the company since incorporation.

10. | PENSION COMMITMENTS

| The company operates defined contribution pension schemes in respect of certain employees and directors. The schemes and their assets are held by independent managers. The pension charge represents contributions due from the company.

| National employment savings trust (NEST)amounted to £31,095 (2024 - £27,538)

| Small self administered scheme (SSAS) amounted to £264,000 (2024 - £334,000)

| Included within creditors is a balance due to pension providers of £5,855 (2024 - £5,049) representing contributions owed to the funds.

11. | RELATED PARTY DISCLOSURES

| During the year, the company paid £37,500 (2024 - £37,500) to the Bowdraper pension fund, of which Mr G Lewis and Mr P Lewis are members, in respect of rental for the company's Leamington premises.

| BOWDRAPER LIMITED (REGISTERED NUMBER: 01344739) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

12. | POST BALANCE SHEET EVENTS

| From 1 February 2026 the company is committed to lease payments of £46,600 per annum under a non-cancellable operating lease for a period of 5 years.

| On 31 March 2026 the trade and assets of Orion Cleaning Company Limited, a subsidiary undertaking, were transferred to Bowdraper Limited.

13. | CONTROLLING INTERESTS

| The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.