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REGISTERED NUMBER: 07994634 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| BICSc Training & Services Limited |

| BICSc Training & Services Limited (Registered number: 07994634) |

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 |  | to |  | 6

| BICSc Training & Services Limited |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | Mr N Spencer-Cook

| Ms D Hanson

| Mrs S Bartholomew

| SECRETARY: | Mrs V N M Dunford

| REGISTERED OFFICE: | 9 Premier Court

| Boarden Close

| Moulton Park Industrial Estate

| Northampton

| Northamptonshire

| NN3 6LF

| REGISTERED NUMBER: | 07994634 (England and Wales)

| AUDITORS: | Clifford Roberts

| Chartered Accountants &

| Statutory Auditors

| Pacioli House

| 9 Brookfield

| Duncan Close

| Northampton

| Northamptonshire

| NN3 6WL

| BICSc Training & Services Limited (Registered number: 07994634) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 37,531 |  | 39,782 |  |

37,531 |  | 39,782 |  |

CURRENT ASSETS

Debtors | 6 | 152,669 |  | 72,054 |  |

Cash at bank | 595,420 |  | 587,864 |  |

748,089 |  | 659,918 |  |

CREDITORS

Amounts falling due within one year | 7 | 447,314 |  | 426,392 |  |

NET CURRENT ASSETS | 300,775 |  | 233,526 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 338,306 |  | 273,308 |  |

PROVISIONS FOR LIABILITIES | 9,252 |  | 9,761 |  |

NET ASSETS | 329,054 |  | 263,547 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | 329,053 |  | 263,546 |  |

SHAREHOLDERS' FUNDS | 329,054 |  | 263,547 |  |

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 Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Mr N Spencer-Cook - Director

| BICSc Training & Services Limited (Registered number: 07994634) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| BICSc Training & Services 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 principal place of business is 9 Premier Court, Boarden Close, Moulton Park Industrial Estate, Northampton, NN3 6LF.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 section 1A - "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102 section 1A") and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis.

| The financial statements are presented in Sterling (£) and cover the period to the 31st December each year.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements, particularly given the full support of the parent entity, The British Institute of Cleaning Science Limited.

| 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.

| Significant judgements and estimates

| Significant judgements and estimates In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

| There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

| 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 invoiced amount of services provided stated net of value added tax. The turnover and pre tax profit is wholly attributable to the operating activities of the company. Turnover is recognised upon evidence of the date the service is provided. Where an amount is invoiced and the training has not yet been carried out, the amount is deferred pending completion of the service.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of three 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.

| BICSc Training & Services Limited (Registered number: 07994634) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

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

| Improvements to property | - | 4% on cost

| Fixtures and fittings | - | 33% on cost

| Computer equipment | - | 33% on cost

| 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.

| Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.

| Trade and other debtors

| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

| Trade and other creditors

| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

| BICSc Training & Services Limited (Registered number: 07994634) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 33,800 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 33,800 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 49,559 |  | 3,040 |  | 70,810 |  | 123,409 |  |

| Additions | - |  | - |  | 832 |  | 832 |  |

| At 31 December 2025 | 49,559 |  | 3,040 |  | 71,642 |  | 124,241 |  |

| DEPRECIATION

| At 1 January 2025 | 11,263 |  | 3,040 |  | 69,324 |  | 83,627 |  |

| Charge for year | 1,976 |  | - |  | 1,107 |  | 3,083 |  |

| At 31 December 2025 | 13,239 |  | 3,040 |  | 70,431 |  | 86,710 |  |

| NET BOOK VALUE

| At 31 December 2025 | 36,320 |  | - |  | 1,211 |  | 37,531 |  |

| At 31 December 2024 | 38,296 |  | - |  | 1,486 |  | 39,782 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 87,286 |  | 63,256 |  |

| Amounts owed by group undertakings | 14,768 |  | - |  |

| Other debtors | 50,615 |  | 8,798 |  |

152,669 |  | 72,054 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 6,241 |  | 22,919 |  |

| Amounts owed to group undertakings | - |  | 124 |  |

| Taxation and social security | 37,465 |  | 52,703 |  |

| Other creditors | 403,608 |  | 350,646 |  |

447,314 |  | 426,392 |  |

| BICSc Training & Services Limited (Registered number: 07994634) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

8. | FINANCIAL RISK MANAGEMENT

| The company has some exposure to foreign currency, credit, liquidity and cash flow interest rate risks, These risks are limited by the company's financial management policies and practices described below.

| Foreign currency risk

| The company has exposure to foreign currency risks as some of the company's sales are denominated in Euros (€) and other world currencies. The company requires international companies to pay up front to help mitigate the risks arising from exchange rates.

| Credit risk

| The company has exposure to credit risks due to the trading with international companies. The company's exposure and it's customers credit worthiness is continually monitored so that any potential problems are detected at an early stage. They also require payment up front for international companies to help eliminate the associated credit risk.

| Liquidity risk

| The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities. The only significant non-derivative financial liability remaining at the reporting date is the overdraft on the bank account.

| Market risk

| There is a market risk associated with the fluctuation in demand for the products and services provided. Most of this is mitigated by monitoring the markets.

| The company holds no derivative financial instruments at the year end.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

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

| The Report of the Auditors was unqualified.

| Adam Billingham BA (Hons) BFP FCA (Senior Statutory Auditor)

| for and on behalf of Clifford Roberts

11. | RELATED PARTY DISCLOSURES

| All material related party transactions with owners holding a participating interest, companies in

| which the entity has a participating interest and directors were concluded under normal market

| conditions.

12. | ULTIMATE CONTROLLING PARTY

| Ultimate controlling party is The British Institute of Cleaning Science Limited, a company limited by guarantee, by virtue of it owning the entire share capital of the reporting entity. The principal place of business of The British Institute of Cleaning Science Limited is 9 Premier Court, Boarden Close, Moulton Park Industrial Estate, Northampton, NN3 6LF.