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REGISTERED NUMBER: 01039232 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Offset Supplies (Yorkshire) Limited

| Offset Supplies (Yorkshire) Limited (Registered number: 01039232) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| Offset Supplies (Yorkshire) Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mr Thomas David Coope

| REGISTERED OFFICE: | Old Bank Chambers

| 582-586 Kingsbury Road

| Erdington

| Birmingham

| West Midlands

| B24 9ND

| REGISTERED NUMBER: | 01039232 (England and Wales)

| ACCOUNTANTS: | Landin Wilcock & Co

| Chartered Accountants

| 68 Queen Street

| Sheffield

| South Yorkshire

| S1 1WR

| BANKERS: | Barclays Bank

| 10-12 Pinstone Street

| Sheffield

| South Yorkshire

| S1 2HN

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Offset Supplies (Yorkshire) 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 Director's Report 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 Offset Supplies (Yorkshire) Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 Offset Supplies (Yorkshire) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Offset Supplies (Yorkshire) Limited and state those matters that we have agreed to state to the director of Offset Supplies (Yorkshire) 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 Offset Supplies (Yorkshire) Limited and its director for our work or for this report.

It is your duty to ensure that Offset Supplies (Yorkshire) 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 Offset Supplies (Yorkshire) Limited. You consider that Offset Supplies (Yorkshire) 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 Offset Supplies (Yorkshire) 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.

Landin Wilcock & Co

Chartered Accountants

68 Queen Street

Sheffield

South Yorkshire

S1 1WR

20 April 2026

| Offset Supplies (Yorkshire) Limited (Registered number: 01039232) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,903 |  | 5,995 |  |

CURRENT ASSETS

Stocks | 49,127 |  | 53,127 |  |

Debtors | 5 | 211,771 |  | 234,076 |  |

Cash at bank | 17,087 |  | 11,855 |  |

277,985 |  | 299,058 |  |

CREDITORS

Amounts falling due within one year | 6 | (250,209 | ) | (260,437 | ) |

NET CURRENT ASSETS | 27,776 |  | 38,621 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 30,679 |  | 44,616 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 30,677 |  | 44,614 |  |

30,679 |  | 44,616 |  |

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.

| Offset Supplies (Yorkshire) Limited (Registered number: 01039232) |

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.

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

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

Mr Thomas David Coope - Director

| Offset Supplies (Yorkshire) Limited (Registered number: 01039232) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Offset Supplies (Yorkshire) 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.

| The presentation and functional currency is considered to be pounds sterling because that is the currency in the primary economic environment in which the Company operates.

| 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 fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

| The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

| Income from the sale of goods is recognised when the goods have been delivered to the customer.

| The interest on finance lease receivables arising is accounted for as follows:

| -The total amounts receivable from customers, plus any estimated residual values at the end of the leases, less the costs of the equipment or contracts acquired, are recorded as unearned income at the start of the contract.

| -This unearned income is subsequently released to the profit and loss account to provide an approximately constant rate of return on the balance of the contract outstanding.

| Tangible fixed assets

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

| Motor vehicles | - | 25% on reducing balance and straight line over period of lease

| Computer equipment | - | 33% on cost

| Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

| Offset Supplies (Yorkshire) Limited (Registered number: 01039232) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

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

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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.

| Going concern

| The financial statements have been prepared on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

| Offset Supplies (Yorkshire) Limited (Registered number: 01039232) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 40,241 |  | 3,568 |  | 43,809 |  |

| Additions | - |  | 522 |  | 522 |  |

| Disposals | (14,098 | ) | - |  | (14,098 | ) |

| At 31 December 2025 | 26,143 |  | 4,090 |  | 30,233 |  |

| DEPRECIATION

| At 1 January 2025 | 35,689 |  | 2,125 |  | 37,814 |  |

| Charge for year | 1,001 |  | 1,241 |  | 2,242 |  |

| Eliminated on disposal | (12,726 | ) | - |  | (12,726 | ) |

| At 31 December 2025 | 23,964 |  | 3,366 |  | 27,330 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,179 |  | 724 |  | 2,903 |  |

| At 31 December 2024 | 4,552 |  | 1,443 |  | 5,995 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 170,070 |  | 175,765 |  |

| Amounts owed by group undertakings | 24,808 |  | 42,808 |  |

| Other debtors | 16,893 |  | 15,503 |  |

211,771 |  | 234,076 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 128,106 |  | 144,520 |  |

| Taxation and social security | 21,352 |  | 22,546 |  |

| Other creditors | 100,751 |  | 93,371 |  |

250,209 |  | 260,437 |  |

| Offset Supplies (Yorkshire) Limited (Registered number: 01039232) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Invoice finance liability | 77,855 |  | 71,852 |  |

| The invoice finance liability is secured against trade debts and a debenture over the assets of the company.