The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Consolidation The company was, at the end of the year, a wholly owned subsidiary of another company incorporated in the UK and in accordance with section 400 of the Companies Act 2006, is not required to produce, and has not published, consolidated accounts. The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of Kingdom Services Group Limited which can be obtained from Companies House. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) No disclosure has been given for the aggregate remuneration of key management personnel. Judgements and Key Sources of Estimation Uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: - The company assesses the carrying value of amounts due from and to group companies annually or more frequently if warranted by a change in circumstances. Recoverability is dependent upon assumptions and judgements regarding future cash flows and profit margins. - Determination of whether there are indicators of impairment of the company's investments in group undertakings. Factors taken into consideration in reaching such a decision include the economic viabilities and expected future financial performance of the investment. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: - In the opinion of the directors there are no significant areas of estimation uncertainty. Revenue Recognition Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered. Income Tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Tangible Assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

There were no employees or staff costs during the year.

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

Amounts owed to group undertakings are unsecured, Interest free and repayable on demand.

The company guarantees the debenture of a company under common control. The amount owed by this company at 31 March 2025 was £14,502,853 (2024: £22,239,544).

On 25 September 2025, the company entered into a separate security agreement creating fixed and floating charges over its assets: - a debenture agreement with HSBC UK Bank PLC, acting as security agent, registered with Companies House on 26 September 2025. This floating charge covers all property or undertaking of the company and includes a negative pledge restricting further security creation over the company's assets. Following this, on 8 October 2025 Close Brothers Limited released the security previously held over the company's assets and charge was satisfied with Companies House. These transactions occurred after the reporting date and before the financial statements were authorised for issue, and have not resulted in any adjustments to the financial statements for the current year. Subsequent to the reporting date, the company disposed of its investment in Green Support Services Ltd. The disposal formed part of the group's restructuring following the transfer of the company's trade to another group undertaking and the subsequent cessation of activities within the company and its subsidiary. As the disposal occurred after the reporting date and does not provide evidence of conditions existing at the reporting date, it has been treated as a non-adjusting event in accordance with FRS 102 Section 32. The carrying value of the investment at the reporting date was £904,500. No adjustment has been made to the amounts recognised in these financial statements as a result of the disposal.

The company is a wholly owned subsidiary of Kingdom Services Group Limited and has taken advantage of the available exemption conferred by section 33.1A of FRS 102 not to disclose transactions with group members due to consolidated accounts being publicly available.