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REGISTERED NUMBER: 07780837 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| TES RENTALS LIMITED |

| TES RENTALS LIMITED (REGISTERED NUMBER: 07780837) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 7 |

| TES RENTALS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | P J Wray

| REGISTERED OFFICE: | Dawes Lane

| Scunthorpe

| North Lincolnshire

| DN15 6UW

| REGISTERED NUMBER: | 07780837 (England and Wales)

| ACCOUNTANTS: | Andrew Thomas Accountancy Limited

| Chartered Certified Accountants

| 82 Oswald Road

| Scunthorpe

| North Lincolnshire

| DN15 7PA

| TES RENTALS LIMITED (REGISTERED NUMBER: 07780837) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 554,076 |  | 1,003,575 |  |

CURRENT ASSETS

Stocks | 37,779 |  | 32,573 |  |

Debtors | 163,281 |  | 171,504 |  |

Prepayments and accrued income | 10,390 |  | 9,613 |  |

Cash at bank and in hand | 78,718 |  | 159,826 |  |

290,168 |  | 373,516 |  |

CREDITORS

Amounts falling due within one year | 372,590 |  | 397,015 |  |

NET CURRENT LIABILITIES | (82,422 | ) | (23,499 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 471,654 |  | 980,076 |  |

CREDITORS

Amounts falling due after more than one year | (473,011 | ) | (577,038 | ) |

PROVISIONS FOR LIABILITIES | - |  | (22,940 | ) |

ACCRUALS AND DEFERRED INCOME | (37,567 | ) | (36,441 | ) |

NET (LIABILITIES)/ASSETS | (38,924 | ) | 343,657 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | (39,024 | ) | 343,557 |  |

SHAREHOLDERS' FUNDS | (38,924 | ) | 343,657 |  |

| TES RENTALS LIMITED (REGISTERED NUMBER: 07780837) |

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued

30 SEPTEMBER 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement and an abridged Statement of Financial Position for the year ended 30 September 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 director and authorised for issue on 13 April 2026 and were signed by:

P J Wray - Director

| TES RENTALS LIMITED (REGISTERED NUMBER: 07780837) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| TES Rentals 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Improvements to property | - | 33% on cost

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 33% on cost and 25% on cost

| Computer equipment | - | 33% on cost

| Stocks

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

| Taxation

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

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

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

| TES RENTALS LIMITED (REGISTERED NUMBER: 07780837) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024 | 2,351,348 |  |

| Additions | 173,664 |  |

| Disposals | (715,389 | ) |

| At 30 September 2025 | 1,809,623 |  |

| DEPRECIATION

| At 1 October 2024 | 1,347,773 |  |

| Charge for year | 430,307 |  |

| Eliminated on disposal | (522,533 | ) |

| At 30 September 2025 | 1,255,547 |  |

| NET BOOK VALUE

| At 30 September 2025 | 554,076 |  |

| At 30 September 2024 | 1,003,575 |  |

| Included within the net book value of £554,076 is £520,088 (2024 - £902,154) relating to assets held under hire purchase agreements.

| TES RENTALS LIMITED (REGISTERED NUMBER: 07780837) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 642,852 |  | 882,190 |  |

| Ultimate Invoice Finance Limited holds fixed and floating charges over the company assets.

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| P Smith

| Balance outstanding at start of year | 1,414 |  | - |  |

| Amounts advanced | - |  | 1,414 |  |

| Amounts repaid | (1,414 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 1,414 |  |

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

TES RENTALS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TES Rentals Limited for the year ended 30 September 2025 which comprise the Abridged Income Statement, Abridged Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of TES Rentals Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of TES Rentals Limited and state those matters that we have agreed to state to the director of TES Rentals Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that TES Rentals Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of TES Rentals Limited. You consider that TES Rentals Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of TES Rentals Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Andrew Thomas Accountancy Limited

Chartered Certified Accountants

82 Oswald Road

Scunthorpe

North Lincolnshire

DN15 7PA

13 April 2026