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REGISTERED NUMBER: 10045649 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

FIRE DOOR INSPECTION SOLUTIONS LIMITED

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 4 |

| Report of the Independent Auditors | 5 |

| Profit and Loss Account | 7 |

| Balance Sheet | 8 |

| Statement of Changes in Equity | 9 |

| Notes to the Financial Statements | 10 |

| FIRE DOOR INSPECTION SOLUTIONS LIMITED |

COMPANY INFORMATION

for the year ended 30 September 2025

| DIRECTORS: | A Edwards

| A Malhan

| B Talbot

| G Parkin

| REGISTERED OFFICE: | Magma House

| 16 Davy Court

| Castle Mound Way

| Rugby

| Warwickshire

| CV23 0UZ

| REGISTERED NUMBER: | 10045649 (England and Wales)

| AUDITORS: | Magma Audit LLP

| 16 Davy Court

| Castle Mound Way

| Rugby, CV23 0UZ

| Magma Audit LLP is part

| Of the Dains Group

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

STRATEGIC REPORT

for the year ended 30 September 2025

The directors present their strategic report of the Company for the year ended 30 September 2025. The company is a subsidiary of the IDSL Group Holdings Limited.

REVIEW OF BUSINESS

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

The Company is a compliance led business, primarily serving the healthcare and education sectors, where robust safety, inspection and regulatory standards are essential. This compliance focus is supported by the wider group's 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 and appropriately trained fire door experts in the UK.. As one of the sector's leading specialists, the Company delivers fully accredited inspection, testing and compliance services through its dedicated teams, supporting customers in the healthcare, education, defence, residential and commercial sectors. During 2025 turnover increased by more than 50%, reflecting both rising market expectations and the Company's reputation for technical expertise, reliability and compliance leadership.

The wider economic environment continues to shape the Company'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 compliance services. The Company continues to adjust salary structures to retain the specialist expertise required for fire door inspection and certification.

Employee numbers have increased, averaging 52 across the year.

The Key Performance indicators for the last five years are:

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

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

Turnover |  | 20,564 |  | 13,706 |  | 11,500 |  | 6,737 |  | 6,940 |  |

Gross profit |  | 5,677 |  | 4,414 |  | 3,158 |  | 1,794 |  | 2,045 |  |

EBITDA |  | 4,569 |  | 3,332 |  | 2,424 |  | 997 |  | 1,230 |  |

Shareholders' funds |  | 6,371 |  | 4,275 |  | 1,806 |  | 2,147 |  | 1,656 |  |

Non-financial KPI

Employee numbers |  | 52 |  | 36 |  | 30 |  | 29 |  | 31 |  |

The company had net current assets of £6,189,071 (2024: £4,197,743) and net assets of £6,371,271 (2024: £4,274,596). For the year ended 30 September 2025 the company made a profit after tax of £4,096,675 (2024: £20,468,421).

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

STRATEGIC REPORT

for the year ended 30 September 2025

PRINCIPAL RISKS AND UNCERTAINTIES

The Company operates within the wider construction and built environment sector, with a focus on 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 Company 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.

The Company mitigates this risk by maintaining accredited inspection teams andinvesting in compliance training facilities.Regular engagement with certification bodies ensures ongoing alignment with industry expectations.

Labour Availability and Skills Shortages

The Company relies on specialist skills from qualified fire door inspectors.The UK labour market remains tight, and competition for skilled personnel continues to drive wage inflation.

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

Customer and Sector Concentration

The company provides compliance services primarily to public sector and institutional clients in education and healthcare. Budget cycles, capital project deferrals and shifts in public sector spending could influence demand levels.

The Company 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 Company 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 Company's formation.

BUSINESS ENVIRONMENT

The Company 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.

The Company's immediate parent undertaking, Integrated Doorset Solutions Limited, has manufacturing capability that 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.

FUTURE DEVELOPMENTS

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

The business retains significant financial headroom to support its planned investment programme and continued growth strategy. The Company is expected to remain operationally cash positive, maintaining investment in people, capability and infrastructure.

ON BEHALF OF THE BOARD:

G Parkin - Director

31 March 2026

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

REPORT OF THE DIRECTORS

for the year ended 30 September 2025

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

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of inspection and maintenance of fire doors.

DIVIDENDS

The total distribution of dividends for the year ended 30 September 2025 was £2,000,000 (2024: £nil).

DIRECTORS

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

A Edwards

A Malhan

Other changes in directors holding office are as follows:

B Talbot - appointed 1 April 2025

G Parkin was appointed as a director after 30 September 2025 but prior to the date of this report.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the 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 of the profit or loss of the company 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 transactions and disclose with reasonable accuracy at any time the financial position of the company 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 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 company'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 company's auditors are aware of that information.

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

FIRE DOOR INSPECTION SOLUTIONS LIMITED

Opinion

We have audited the financial statements of Fire Door Inspection Solutions Limited (the 'company') for the year ended 30 September 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its 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 company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the 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 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 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 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 Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the 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, or returns adequate for our audit have not been received from branches not visited by us; or

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

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

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

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

FIRE DOOR INSPECTION SOLUTIONS LIMITED

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, 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 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 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 company 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 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, accrued income and accrued material costs; |

- |  | 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.

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 (Senior Statutory Auditor)

for and on behalf of Magma Audit LLP

16 Davy Court

Castle Mound Way

Rugby, CV23 0UZ

Magma Audit LLP is part

Of the Dains Group

31 March 2026

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

PROFIT AND LOSS ACCOUNT

for the year ended 30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 20,654,776 |  | 13,706,007 |  |

Cost of sales | (14,757,101 | ) | (9,291,569 | ) |

GROSS PROFIT | 5,897,675 |  | 4,414,438 |  |

Administrative expenses | (1,406,566 | ) | (1,123,661 | ) |

OPERATING PROFIT | 4 | 4,491,109 |  | 3,290,777 |  |

Income from shares in group undertakings | 185,207 |  | - |  |

Interest receivable and similar income | 3,579 |  | 13,881 |  |

4,679,895 |  | 3,304,658 |  |

Interest payable and similar expenses | 5 | (1,630 | ) | (3,055 | ) |

PROFIT BEFORE TAXATION | 4,678,265 |  | 3,301,603 |  |

Tax on profit | 6 | (581,590 | ) | (833,182 | ) |

PROFIT FOR THE FINANCIAL YEAR | 4,096,675 |  | 2,468,421 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 4,096,675 |  | 2,468,421 |  |

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

BALANCE SHEET

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 8 | 53,607 |  | 33,084 |  |

Tangible assets | 9 | 187,890 |  | 62,726 |  |

Investments | 10 | - |  | 2 |  |

241,497 |  | 95,812 |  |

CURRENT ASSETS

Stocks | 11 | 297,451 |  | 107,793 |  |

Debtors | 12 | 4,839,369 |  | 5,547,351 |  |

Cash at bank | 2,493,951 |  | 536,493 |  |

7,630,771 |  | 6,191,637 |  |

CREDITORS

Amounts falling due within one year | 13 | (1,441,700 | ) | (1,993,894 | ) |

NET CURRENT ASSETS | 6,189,071 |  | 4,197,743 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,430,568 |  | 4,293,555 |  |

CREDITORS

Amounts falling due after more than one year | 14 | - |  | (5,184 | ) |

PROVISIONS FOR LIABILITIES | 17 | (59,297 | ) | (13,775 | ) |

NET ASSETS | 6,371,271 |  | 4,274,596 |  |

CAPITAL AND RESERVES

Called up share capital | 18 | 109,565 |  | 109,565 |  |

Capital redemption reserve | 10,435 |  | 10,435 |  |

Retained earnings | 6,251,271 |  | 4,154,596 |  |

SHAREHOLDERS' FUNDS | 6,371,271 |  | 4,274,596 |  |

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

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

STATEMENT OF CHANGES IN EQUITY

for the year ended 30 September 2025

| Called up |  | Capital |

| share |  | Retained |  | redemption |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 October 2023 | 109,565 |  | 1,796,175 |  | (99,565 | ) | 1,806,175 |  |

Changes in equity

Purchase of own shares | - |  | (110,000 | ) | 110,000 |  | - |  |

Total comprehensive income | - |  | 2,468,421 |  | - |  | 2,468,421 |  |

Balance at 30 September 2024 | 109,565 |  | 4,154,596 |  | 10,435 |  | 4,274,596 |  |

Changes in equity

Dividends | - |  | (2,000,000 | ) | - |  | (2,000,000 | ) |

Total comprehensive income | - |  | 4,096,675 |  | - |  | 4,096,675 |  |

Balance at 30 September 2025 | 109,565 |  | 6,251,271 |  | 10,435 |  | 6,371,271 |  |

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

1. | COMPANY INFORMATION

| Fire Door Inspection Solutions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10045649 and registered office address is Magma House, 16 Davy Court, Castle Mound Way, Rugby, Warwickshire, CV23 0UZ.

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 financial statements are prepared in Sterling (£), which is the functional and presentational currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemption 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Fire Door Inspection Solutions Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Integrated Doorset Solutions Limited, Magma House, 16 Davy Court, Castle Mound Way, Rugby, Warwickshire, CV23 0UZ

| Critical accounting judgements and key sources of estimation uncertainty

| The company 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) Recoverability of trade debtors

| Trade and other receivables are recognised to the extent that they are judged recoverable. The directors' reviews are performed to estimate the level of reserves required for irrecoverable debt. Provisions are made specifically against invoices where recoverability is uncertain.

| The directors make allowance for doubtful debts based on an assessment of the recoverability of debtors. Allowances are applied to debtors where events or changes in circumstances indicate that the carrying amounts may not be recoverable. The directors specifically analyse historical bad debts, customer creditworthiness, current economic trends and changes in customer payment terms when making a judgement to evaluate the adequacy of the provision for doubtful debts. Where the expectation is different from the original estimate, such difference will impact the carrying value of debtors and the charge in the profit and loss account.

| (ii) Accrued income and expenditure

| The amount of income and corresponding costs to be recognised is sensitive to changes in the required level of work. Income and costs for each job are estimated based on the expected time to complete. The status of each job is reviewed each month and amendments are made when necessary.

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is measured at 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 company and value added taxes.

| The company recognises revenue when (a) the significant risks and rewards of ownership have been transferred to the buyer; (b) the company 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 each of the company’s sales channels have been met.

| Intangible assets

| Intangible fixed assets are stated at cost less amortisation. Cost represents purchase price together with any incidental costs of acquisition.

| Amortisation is provided at the following annual rates in order to write off each asset, net of anticipated disposal proceeds, over its estimated useful economic life. Amortisation is charged at the following rates:

| Intellectual property - 25% straight line

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated 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, using either a straight line or reducing balance method, as indicated below.

| Depreciation is provided on the following basis:

| Plant and machinery |  |  | - 25% straight line |  |

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

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

| Fixtures and fittings |  |  | - 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 profit or loss.

| Investments in subsidiaries

| Investments in the subsidiary companies are held at cost less accumulated impairment losses.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

| At each Balance Sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances 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 rate 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 profit or loss.

| 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 profit or loss.

| 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 profit or loss, except that investments in equity instruments that are not publicly 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 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.

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation expense for the period comprises current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, 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.

| Operating and finance lease commitments

| At inception the company 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 company’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 profit and loss account 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 profit and loss account, to reduce the lease expense, 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.

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Share capital

| Ordinary shares are classified as equity.

| Research and development

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

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 2,883,673 |  | 1,855,507 |  |

| Social security costs | 303,310 |  | 167,321 |  |

| Other pension costs | 42,745 |  | 25,676 |  |

3,229,728 |  | 2,048,504 |  |

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

| 2025 |  | 2024

52 |  | 36 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 192,975 |  | 198,120 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Other operating leases | 43,455 |  | 69,883 |  |

| Depreciation - owned assets | 36,395 |  | 29,231 |  |

| Loss on disposal of fixed assets | - |  | 14,746 |  |

| Intellectual Property amortisation | 18,977 |  | 6,616 |  |

| Auditors' remuneration | 13,000 |  | 10,000 |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Bank interest | 1,630 |  | 3,055 |  |

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

6. | TAXATION

| Analysis of the tax charge

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

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 536,767 |  | 840,386 |  |

| Adjustment to prior years | (699 | ) | - |  |

| Total current tax | 536,068 |  | 840,386 |  |

| Deferred tax | 45,522 |  | (7,204 | ) |

| Tax on profit | 581,590 |  | 833,182 |  |

| 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

£ | £ |

| Profit before tax | 4,678,265 |  | 3,301,603 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 1,169,566 |  | 825,401 |  |

| Effects of:

| Expenses not deductible for tax purposes | 2,096 |  | 5,635 |  |

| Income not taxable for tax purposes | (46,302 | ) | - |  |

| Depreciation in excess of capital allowances | 17,385 |  | - |  |

| Utilisation of tax losses | (568,727 | ) | - |  |

| Adjustments to tax charge in respect of previous periods | 7,572 |  | 2,146 |  |

| Total tax charge | 581,590 |  | 833,182 |  |

7. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of £1 each

| Interim | 2,000,000 |  | - |  |

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

8. | INTANGIBLE FIXED ASSETS

| Intellectual

| Property

£ |

| COST

| At 1 October 2024 | 98,671 |  |

| Additions | 39,500 |  |

| At 30 September 2025 | 138,171 |  |

| AMORTISATION

| At 1 October 2024 | 65,587 |  |

| Amortisation for year | 18,977 |  |

| At 30 September 2025 | 84,564 |  |

| NET BOOK VALUE

| At 30 September 2025 | 53,607 |  |

| At 30 September 2024 | 33,084 |  |

9. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 10,636 |  | 3,353 |  | 80,732 |  | 56,883 |  | 151,604 |  |

| Additions | - |  | 115,573 |  | - |  | 45,986 |  | 161,559 |  |

| At 30 September 2025 | 10,636 |  | 118,926 |  | 80,732 |  | 102,869 |  | 313,163 |  |

| DEPRECIATION

| At 1 October 2024 | 10,625 |  | 2,028 |  | 34,259 |  | 41,966 |  | 88,878 |  |

| Charge for year | 11 |  | 4,599 |  | 20,142 |  | 11,643 |  | 36,395 |  |

| At 30 September 2025 | 10,636 |  | 6,627 |  | 54,401 |  | 53,609 |  | 125,273 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 112,299 |  | 26,331 |  | 49,260 |  | 187,890 |  |

| At 30 September 2024 | 11 |  | 1,325 |  | 46,473 |  | 14,917 |  | 62,726 |  |

10. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024 | 2 |  |

| Impairments | (2 | ) |

| At 30 September 2025 | - |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | 2 |  |

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

11. | STOCKS

2025 | 2024 |

£ | £ |

| Work-in-progress | 297,451 |  | 107,793 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,889,159 |  | 2,501,316 |  |

| Amounts owed by group undertakings | 1,722,354 |  | 2,302,295 |  |

| Other debtors | 6,453 |  | 1,859 |  |

| Tax | 302,097 |  | - |  |

| VAT | 70,511 |  | - |  |

| Prepayments and accrued income | 848,795 |  | 741,881 |  |

4,839,369 |  | 5,547,351 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 15) | 5,184 |  | 20,010 |  |

| Trade creditors | 231,207 |  | 165,642 |  |

| Amounts owed to group undertakings | - |  | 167,183 |  |

| Tax | - |  | 417,617 |  |

| Social security and other taxes | 71,365 |  | 39,360 |  |

| Pensions | 23,333 |  | 14,039 |  |

| VAT | - |  | 523 |  |

| Other creditors | 137,669 |  | 60,754 |  |

| Accruals and deferred income | 972,942 |  | 1,108,766 |  |

1,441,700 |  | 1,993,894 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 15) | - |  | 5,184 |  |

15. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 5,184 |  | 20,010 |  |

| Between one and five years | - |  | 5,184 |  |

5,184 |  | 25,194 |  |

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

15. | LEASING AGREEMENTS - continued

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

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Not later than one year |  | 5,234 |  |  | 20,936 |  |

| Later than one year and not later than five years |  | - |  |  | 5,234 |  |

| Total gross payments |  | 5,234 |  |  | 26,170 |  |

| Less: finance charges |  | (50 | ) |  | (976 | ) |

| Carrying amount of liability |  | 5,184 |  |  | 25,194 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 65,425 |  | 65,425 |  |

| Between one and five years | 43,704 |  | 109,129 |  |

109,129 |  | 174,554 |  |

16. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase | 5,184 |  | 25,194 |  |

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

17. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 59,297 |  | 13,775 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 13,775 |  |

| Charge to Profit and Loss Account during year | 37,251 |  |

| Adjustment to prior periods | 8,271 |  |

| Balance at 30 September 2025 | 59,297 |  |

18. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 109,565 | Ordinary | £1 | 109,565 |  | 109,565 |  |

FIRE DOOR INSPECTION SOLUTIONS LIMITED (REGISTERED NUMBER: 10045649) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

19. | CONTINGENT LIABILITIES

| Loan notes of the ultimate parent company are secured by a debenture and legal charges over the group's properties, including a fixed and floating charge.

20. | RELATED PARTY DISCLOSURES

| 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.

21. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent company is Integrated Doorset Solutions Limited.

| The ultimate parent company is IDSL Group Holdings Limited by virtue of its majority shareholding in the immediate parent company.

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