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REGISTERED NUMBER: 02860430 (England and Wales)

| Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Shared Approach Limited |

Shared Approach Limited (Registered number: 02860430)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Shared Approach Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | Mr A Pearson

| Mrs V J Wherry

| Mr R T Pearson

| Mrs N Dearden

| REGISTERED OFFICE: | Unit 2

| Creamery Estate

| Barnacre

| Preston

| Lancashire

| PR3 1GD

| REGISTERED NUMBER: | 02860430 (England and Wales)

| ACCOUNTANTS: | Towers + Gornall Ltd

| Chartered Certified Accountants

| River View

| 96 High Street

| Garstang

| Preston

| Lancashire

| PR3 1WZ

Shared Approach Limited (Registered number: 02860430)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 1,423,834 |  | 1,040,531 |  |

CURRENT ASSETS

Debtors | 5 | 293,865 |  | 740,204 |  |

Cash at bank and in hand | 473,770 |  | 506,319 |  |

767,635 |  | 1,246,523 |  |

CREDITORS

Amounts falling due within one year | 6 | 564,789 |  | 691,839 |  |

NET CURRENT ASSETS | 202,846 |  | 554,684 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,626,680 |  | 1,595,215 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (61,066 | ) | (89,193 | ) |

PROVISIONS FOR LIABILITIES | (3,757 | ) | (4,069 | ) |

NET ASSETS | 1,561,857 |  | 1,501,953 |  |

RESERVES

Income and expenditure account | 1,561,857 |  | 1,501,953 |  |

1,561,857 |  | 1,501,953 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 surplus or deficit 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

Mrs V J Wherry - Director

Shared Approach Limited (Registered number: 02860430)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Shared Approach Limited is a private company, limited by guarantee , 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

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on reducing balance and 20% on 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.

| 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 surplus or deficit 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.

| Compliance with accounting standards

| The financial statements are prepared in accordance with applicable accounting standards.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 109 (2025 - 119 ) .

Shared Approach Limited (Registered number: 02860430)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Freehold |  | Long |  | Plant and |  | and |

| property |  | leasehold |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 941,969 |  | 405,837 |  | 85,539 |  | 59,020 |  | 1,492,365 |  |

| Additions | 416,450 |  | - |  | 1,996 |  | - |  | 418,446 |  |

| At 31 March 2026 | 1,358,419 |  | 405,837 |  | 87,535 |  | 59,020 |  | 1,910,811 |  |

| DEPRECIATION

| At 1 April 2025 | 194,409 |  | 122,118 |  | 76,287 |  | 59,020 |  | 451,834 |  |

| Charge for year | 23,350 |  | 8,117 |  | 3,676 |  | - |  | 35,143 |  |

| At 31 March 2026 | 217,759 |  | 130,235 |  | 79,963 |  | 59,020 |  | 486,977 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,140,660 |  | 275,602 |  | 7,572 |  | - |  | 1,423,834 |  |

| At 31 March 2025 | 747,560 |  | 283,719 |  | 9,252 |  | - |  | 1,040,531 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 279,490 |  | 719,283 |  |

| Other debtors | 3,769 |  | 10,426 |  |

| Prepayments and accrued income | 10,606 |  | 10,495 |  |

293,865 |  | 740,204 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 24,947 |  | 34,269 |  |

| Trade creditors | 1,728 |  | 3,637 |  |

| Corporation tax | 28,321 |  | 36,323 |  |

| Social security and other taxes | 83,992 |  | 93,820 |  |

| Other deductions creditor | 12,229 |  | 25,086 |  |

| Held on behalf of residents | 147,843 |  | 241,506 |  |

| Other creditors | 7,000 |  | 5,165 |  |

| Accruals and deferred income | 258,729 |  | 252,033 |  |

564,789 |  | 691,839 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | 20,550 |  | 27,709 |  |

| Bank loans - 2-5 years | 40,516 |  | 61,484 |  |

61,066 |  | 89,193 |  |