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REGISTERED NUMBER: 11213006 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28TH FEBRUARY 2026 |

| FOR |

| CONSUMER PRODUCT ASSESSMENT SERVICES |

| LTD. |

CONSUMER PRODUCT ASSESSMENT SERVICES

LTD. (REGISTERED NUMBER: 11213006)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

CONSUMER PRODUCT ASSESSMENT SERVICES

LTD.

COMPANY INFORMATION

FOR THE YEAR ENDED 28TH FEBRUARY 2026

| DIRECTOR: | G Plummer

| REGISTERED OFFICE: | Venture House

| The Tanneries

| East Street

| Titchfield

| Hampshire

| PO14 4AR

| REGISTERED NUMBER: | 11213006 (England and Wales)

| ACCOUNTANTS: | Compass Accountants Limited

| Chartered Accountants

| Venture House

| The Tanneries

| East Street

| Titchfield

| Hampshire

| PO14 4AR

| BANKERS: | Barclays Bank PLC

| Leicester

| Leicestershire

| LE87 2BB

CONSUMER PRODUCT ASSESSMENT SERVICES

LTD. (REGISTERED NUMBER: 11213006)

BALANCE SHEET

28TH FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 16,703 |  | 12,636 |  |

CURRENT ASSETS

Inventories | 4,459 |  | 13,995 |  |

Debtors | 5 | 8,021 |  | 9,562 |  |

Cash at bank | 37,617 |  | 39,033 |  |

50,097 |  | 62,590 |  |

CREDITORS

Amounts falling due within one year | 6 | 18,195 |  | 21,591 |  |

NET CURRENT ASSETS | 31,902 |  | 40,999 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 48,605 |  | 53,635 |  |

PROVISIONS FOR LIABILITIES | 2,630 |  | 2,401 |  |

NET ASSETS | 45,975 |  | 51,234 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 45,974 |  | 51,233 |  |

SHAREHOLDERS' FUNDS | 45,975 |  | 51,234 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1st May 2026 and were signed by:

G Plummer - Director

CONSUMER PRODUCT ASSESSMENT SERVICES

LTD. (REGISTERED NUMBER: 11213006)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

1. | STATUTORY INFORMATION

| Consumer Product Assessment Services Ltd. 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

| Revenue for the provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and associated costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

| 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.

CONSUMER PRODUCT ASSESSMENT SERVICES

LTD. (REGISTERED NUMBER: 11213006)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

2. | ACCOUNTING POLICIES - continued

| Basic financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 1A to all of its financial instruments.

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, where 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.

| The company's financial assets and liabilities consist of cash and cash equivalents, short term investments, trade and other debtors, trade and other creditor, and accrued expenses. The fair value of these items approximates their carrying value due to their short term value. Unless otherwise noted, the company is not exposed to significant interest, foreign exchange or credit risks arising from these instruments.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 2 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

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

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

£ | £ | £ | £ | £ |

| COST

| At 1st March 2025 | 11,926 |  | 17,821 |  | - |  | 3,783 |  | 33,530 |  |

| Additions | - |  | 1,688 |  | 5,135 |  | 3,095 |  | 9,918 |  |

| At 28th February 2026 | 11,926 |  | 19,509 |  | 5,135 |  | 6,878 |  | 43,448 |  |

| DEPRECIATION

| At 1st March 2025 | 9,064 |  | 8,053 |  | - |  | 3,777 |  | 20,894 |  |

| Charge for year | 716 |  | 2,824 |  | 1,284 |  | 1,027 |  | 5,851 |  |

| At 28th February 2026 | 9,780 |  | 10,877 |  | 1,284 |  | 4,804 |  | 26,745 |  |

| NET BOOK VALUE

| At 28th February 2026 | 2,146 |  | 8,632 |  | 3,851 |  | 2,074 |  | 16,703 |  |

| At 28th February 2025 | 2,862 |  | 9,768 |  | - |  | 6 |  | 12,636 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 7,589 |  | 9,397 |  |

| Other debtors | 432 |  | 165 |  |

8,021 |  | 9,562 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | - |  | 118 |  |

| Taxation and social security | 5,880 |  | 9,443 |  |

| Other creditors | 12,315 |  | 12,030 |  |

18,195 |  | 21,591 |  |

CONSUMER PRODUCT ASSESSMENT SERVICES

LTD. (REGISTERED NUMBER: 11213006)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |