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REGISTERED NUMBER: 07138710 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| TP European Solutions Limited |

| TP European Solutions Limited (Registered number: 07138710) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| TP European Solutions Limited |

Company Information

for the year ended 31 December 2025

| DIRECTOR: | A Abraham

| REGISTERED OFFICE: | Cameron Court

| Winnington Hall

| Winnington

| Northwich

| Cheshire

| CW8 4DU

| REGISTERED NUMBER: | 07138710 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| TP European Solutions Limited (Registered number: 07138710) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 48,720 |  | 27,649 |  |

48,720 |  | 27,649 |  |

CURRENT ASSETS

Stocks | 142,363 |  | 205,824 |  |

Debtors | 6 | 194,211 |  | 227,013 |  |

Cash at bank and in hand | 1,208,598 |  | 1,165,672 |  |

1,545,172 |  | 1,598,509 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,195,299 | ) | (1,271,928 | ) |

NET CURRENT ASSETS | 349,873 |  | 326,581 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 398,593 |  | 354,230 |  |

PROVISIONS FOR LIABILITIES | (4,402 | ) | (4,548 | ) |

NET ASSETS | 394,191 |  | 349,682 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 393,191 |  | 348,682 |  |

SHAREHOLDERS' FUNDS | 394,191 |  | 349,682 |  |

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 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.

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 24 March 2026 and were signed by:

A Abraham - Director

| TP European Solutions Limited (Registered number: 07138710) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| TP European 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 Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| 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.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

| All fixed assets are stated at cost less accumulated depreciation.

| Depreciation on all assets is calculated to allocate the depreciable amount to their residual values over their estimated useful lives as follows:

| Improvements to property - 15% on cost

| Fixtures and fittings - 20% on cost

| Computer equipment - 12% 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Foreign currencies

| Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| TP European Solutions Limited (Registered number: 07138710) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Share capital

| Ordinary shares are classed as equity.

| Distributions to equity holders

| Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Loans and borrowings

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 24 (2024 - 27 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 January 2025

| and 31 December 2025 | 150,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 150,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 January 2025 | 301,376 |  |

| Additions | 45,091 |  |

| At 31 December 2025 | 346,467 |  |

| DEPRECIATION

| At 1 January 2025 | 273,727 |  |

| Charge for year | 24,020 |  |

| At 31 December 2025 | 297,747 |  |

| NET BOOK VALUE

| At 31 December 2025 | 48,720 |  |

| At 31 December 2024 | 27,649 |  |

| TP European Solutions Limited (Registered number: 07138710) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

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

2025 | 2024 |

| £ | £

| Trade debtors | 163,730 |  | 180,563 |  |

| Other debtors | 30,481 |  | 46,450 |  |

194,211 |  | 227,013 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 252,660 |  | 207,925 |  |

| Taxation and social security | 152,254 |  | 180,944 |  |

| Other creditors | 790,385 |  | 883,059 |  |

1,195,299 |  | 1,271,928 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Other loans | 733,217 |  | 819,204 |  |

| Directors loan account | 26,500 |  | 17,499 |  |

759,717 |  | 836,703 |  |

| All balances are repayable on demand and bear no interest.

9. | RELATED PARTY DISCLOSURES

| All transactions are at an arms length basis.

| The board of directors are considered to be "Key management" for the purposes of key management disclosures.

10. | ULTIMATE CONTROLLING PARTY

| The shareholders consider there to be no ultimate controlling party.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

TP European Solutions 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 Balance Sheet. Readers are cautioned that the 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 TP European Solutions Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of TP European Solutions Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of TP European Solutions Limited and state those matters that we have agreed to state to the director of TP European Solutions Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TP European Solutions Limited and its director for our work or for this report.

It is your duty to ensure that TP European Solutions 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 profit of TP European Solutions Limited. You consider that TP European Solutions 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 TP European Solutions 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.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

24 March 2026