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REGISTERED NUMBER: SC056473 (Scotland)

| FAST-AID PRODUCTS LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

FAST-AID PRODUCTS LIMITED (REGISTERED NUMBER: SC056473) |

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 |

| FAST-AID PRODUCTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | M Anderson

| N Cooke

| D Loudon

| REGISTERED OFFICE: | 24/3 Dryden Road

| Loanhead

| Midlothian

| EH20 9HX

| REGISTERED NUMBER: | SC056473 (Scotland)

| AUDITORS: | McAleer Jackson Ltd

| Chartered Accountants & Statutory Auditors

| Church House

| 24 Dublin Road

| OMAGH

| Co. Tyrone

| BT78 1HE

| BANKERS: | Ulster Bank

| 11-16 Donegall Square East

| BELFAST

| BT1 5UB

FAST-AID PRODUCTS LIMITED (REGISTERED NUMBER: SC056473) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 17,758 |  | 23,677 |  |

CURRENT ASSETS

Stocks | 220,732 |  | 233,760 |  |

Debtors | 6 | 333,878 |  | 236,443 |  |

Cash at bank | 640,933 |  | 635,316 |  |

1,195,543 |  | 1,105,519 |  |

CREDITORS

Amounts falling due within one year | 7 | 560,258 |  | 475,743 |  |

NET CURRENT ASSETS | 635,285 |  | 629,776 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 653,043 |  | 653,453 |  |

PROVISIONS FOR LIABILITIES | 8 | 4,440 |  | - |  |

NET ASSETS | 648,603 |  | 653,453 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 648,503 |  | 653,353 |  |

SHAREHOLDERS' FUNDS | 648,603 |  | 653,453 |  |

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 Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

N Cooke - Director | M Anderson - Director

D Loudon - Director

FAST-AID PRODUCTS LIMITED (REGISTERED NUMBER: SC056473) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Fast-Aid Products Limited is a private company, limited by shares , registered in Scotland. 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.

| The financial statements are prepared in sterling which is the functional currency of the company.

| Significant judgements and estimates

| In the directors' opinions, there are no significant judgements, estimates and assumptions made about the recognition of assets, liabilities, incomes and expenses, other than those included within the accounting policies at note 2.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. It is recognised when goods have been delivered to customers such that the risks and rewards of ownership have been transferred to them.

| Tangible fixed assets

| Tangible fixed assets are stated at cost or valuation, net of depreciation and any provisions for impairment.

| Depreciation is provided at the following rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Motor vehicles - 25% reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.

| 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.

FAST-AID PRODUCTS LIMITED (REGISTERED NUMBER: SC056473) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 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 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.

| 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.

| 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.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transactional price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 19 ) .

4. | AUDITORS' REMUNERATION

| 2025 |  | 2024

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 10,400 |  | 10,000 |  |

FAST-AID PRODUCTS LIMITED (REGISTERED NUMBER: SC056473) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 31,570 |  |

| DEPRECIATION

| At 1 January 2025 | 7,893 |  |

| Charge for year | 5,919 |  |

| At 31 December 2025 | 13,812 |  |

| NET BOOK VALUE

| At 31 December 2025 | 17,758 |  |

| At 31 December 2024 | 23,677 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 258,534 |  | 163,483 |  |

| Other debtors | 75,344 |  | 72,960 |  |

333,878 |  | 236,443 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 399,681 |  | 305,305 |  |

| Taxation and social security | 16,871 |  | 10,311 |  |

| Other creditors | 143,706 |  | 160,127 |  |

560,258 |  | 475,743 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 4,440 |  | - |  |

FAST-AID PRODUCTS LIMITED (REGISTERED NUMBER: SC056473) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Provided during year | 4,440 |  |

| Balance at 31 December 2025 | 4,440 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| MICHAEL BARNETT (Senior Statutory Auditor)

| for and on behalf of McAleer Jackson Ltd

10. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr Nick Cooke, the majority shareholder of the company's ultimate parent company, John Preston & Co. (Holdings).