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REGISTERED NUMBER: 08943695 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

PETTIT SINGLETON ASSOCIATES LTD

PETTIT SINGLETON ASSOCIATES LTD (REGISTERED NUMBER: 08943695)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PETTIT SINGLETON ASSOCIATES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | J D Dobson

| REGISTERED OFFICE: | Chandler House

| 7 Ferry Road Office Park

| Riversway

| Preston

| Lancashire

| PR2 2YH

| REGISTERED NUMBER: | 08943695 (England and Wales)

| ACCOUNTANTS: | Wallwork Nelson & Johnson

| Chandler House

| 7 Ferry Road Office Park

| Riversway

| Preston

| Lancashire

| PR2 2YH

PETTIT SINGLETON ASSOCIATES LTD (REGISTERED NUMBER: 08943695)

BALANCE SHEET

31 AUGUST 2025

| 31/8/25 | 31/8/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 49,246 |  | 38,788 |  |

49,246 |  | 38,788 |  |

CURRENT ASSETS

Debtors | 6 | 1,183,691 |  | 740,306 |  |

Cash at bank and in hand | 160,776 |  | 310,794 |  |

1,344,467 |  | 1,051,100 |  |

CREDITORS

Amounts falling due within one year | 7 | 804,418 |  | 608,783 |  |

NET CURRENT ASSETS | 540,049 |  | 442,317 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 589,295 |  | 481,105 |  |

PROVISIONS FOR LIABILITIES | 9,382 |  | - |  |

NET ASSETS | 579,913 |  | 481,105 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 50,100 |  | 50,100 |  |

Retained earnings | 9 | 529,813 |  | 431,005 |  |

SHAREHOLDERS' FUNDS | 579,913 |  | 481,105 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

PETTIT SINGLETON ASSOCIATES LTD (REGISTERED NUMBER: 08943695)

BALANCE SHEET - continued

31 AUGUST 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2026 and were signed by:

J D Dobson - Director

PETTIT SINGLETON ASSOCIATES LTD (REGISTERED NUMBER: 08943695)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Pettit Singleton Associates 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.

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.

| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of Creditors due within one year.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of eight years.

| 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

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

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Tangible assets are originally stated at cost.

| 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.

PETTIT SINGLETON ASSOCIATES LTD (REGISTERED NUMBER: 08943695)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 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.

| Going concern

| The directors believe that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the going concern basis of accounting in preparing the annual financial statements has been adopted.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 45 (2024 - 36 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 550,000 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 550,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

PETTIT SINGLETON ASSOCIATES LTD (REGISTERED NUMBER: 08943695)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Site |  | and |  | Computer |

| Equipment |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 967 |  | 27,224 |  | 134,811 |  | 163,002 |  |

| Additions | - |  | 901 |  | 32,019 |  | 32,920 |  |

| At 31 August 2025 | 967 |  | 28,125 |  | 166,830 |  | 195,922 |  |

| DEPRECIATION

| At 1 September 2024 | 967 |  | 26,863 |  | 96,384 |  | 124,214 |  |

| Charge for year | - |  | 278 |  | 22,184 |  | 22,462 |  |

| At 31 August 2025 | 967 |  | 27,141 |  | 118,568 |  | 146,676 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  | 984 |  | 48,262 |  | 49,246 |  |

| At 31 August 2024 | - |  | 361 |  | 38,427 |  | 38,788 |  |

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

| 31/8/25 |  | 31/8/24

£ | £ |

| Trade debtors | 373,580 |  | 366,075 |  |

| Amounts owed by group undertakings | 439,876 |  | - |  |

| Amounts recoverable on contract | 136,564 |  | 49,462 |  |

| Other debtors | 233,671 |  | 324,769 |  |

1,183,691 |  | 740,306 |  |

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

| 31/8/25 |  | 31/8/24

£ | £ |

| Trade creditors | 97,631 |  | 97,644 |  |

| Amounts owed to group undertakings | 439,693 |  | - |  |

| Taxation and social security | 173,530 |  | 141,524 |  |

| Other creditors | 93,564 |  | 369,615 |  |

804,418 |  | 608,783 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/8/25 |  | 31/8/24

| value: | £ | £ |

| 50,100 | Ordinary | £1 | 50,100 |  | 50,100 |  |

PETTIT SINGLETON ASSOCIATES LTD (REGISTERED NUMBER: 08943695)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | RESERVES

| Retained

| earnings

£ |

| At 1 September 2024 | 431,005 |  |

| Profit for the year | 170,808 |  |

| Dividends | (72,000 | ) |

| At 31 August 2025 | 529,813 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

| 31/8/25 |  | 31/8/24

£ | £ |

| J D Dobson

| Balance outstanding at start of year | 13,037 |  | - |  |

| Amounts advanced | 86,185 |  | 13,037 |  |

| Amounts repaid | (99,222 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 13,037 |  |

11. | RELATED PARTY DISCLOSURES

| The Dobson Group Limited is a Holding company that owns majority shareholdings in Pettit Singleton Associates Ltd. Amount owed by group undertaking balance of £439,876 (2024:£Nil) is owed by the Dobson Group Limited.

| PSA Compliance Limited is a company under the control of the directors. Amounts owed to group undertakings includes amounts owed to PSA Compliance Limited of £248,387 (2024: £239,921.95). Trade debtors includes £30,663.44 owed by PSA Compliance Limited.

| Pettit Singleton Associates (Cumbria) Limited is also under control of the Directors. Amounts owed to group undertakings includes amounts owed by Pettit Singleton Associates (Cumbria) Limited of £191,306 (2024: -£65,174). Trade debtors includes £34,974.06 owed by Pettit Singleton Associates (Cumbria) Limited.

12. | ULTIMATE CONTROLLING PARTY

| The company's ultimate controlling party is the Director by way of his majority share holding.