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REGISTERED NUMBER: 01660270 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

1 JULY 2025 TO 31 MARCH 2026

FOR

GALLAGHER POWER FENCE (U.K.) LIMITED

GALLAGHER POWER FENCE (U.K.) LIMITED (REGISTERED NUMBER: 01660270) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the period 1 July 2025 to 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| GALLAGHER POWER FENCE (U.K.) LIMITED |

COMPANY INFORMATION

for the period 1 July 2025 to 31 March 2026

| DIRECTORS: | M Andeweg-Kleijburg

| K D Betham

| REGISTERED OFFICE: | Curriers Close

| Canley

| Coventry

| West Midlands

| CV4 8AW

| REGISTERED NUMBER: | 01660270 (England and Wales)

| AUDITORS: | Dafferns Audit Limited

| Chartered Accountants

| Statutory Auditor

| One Eastwood

| Harry Weston Road

| Binley Business Park

| Coventry

| CV3 2UB

GALLAGHER POWER FENCE (U.K.) LIMITED (REGISTERED NUMBER: 01660270) |

BALANCE SHEET

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 62,253 |  | 65,700 |  |

CURRENT ASSETS

Stocks | 361,996 |  | 458,379 |  |

Debtors | 6 | 794,696 |  | 660,266 |  |

Cash at bank | 1,109 |  | - |  |

1,157,801 |  | 1,118,645 |  |

CREDITORS

Amounts falling due within one year | 7 | 312,475 |  | 338,711 |  |

NET CURRENT ASSETS | 845,326 |  | 779,934 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 907,579 |  | 845,634 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 205,912 |  | 205,912 |  |

Retained earnings | 701,667 |  | 639,722 |  |

SHAREHOLDERS' FUNDS | 907,579 |  | 845,634 |  |

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

M Andeweg-Kleijburg - Director

GALLAGHER POWER FENCE (U.K.) LIMITED (REGISTERED NUMBER: 01660270) |

NOTES TO THE FINANCIAL STATEMENTS

for the period 1 July 2025 to 31 March 2026

1. | STATUTORY INFORMATION

| Gallagher Power Fence (U.K.) 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 presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Change in financial period end

| In 2025, Gallagher Group Limited acquired the full shareholding of Gallagher Europe B.V. Limited, the parent company of Gallagher Power Fence (UK) Limited. In order to align the reporting period of Gallagher Power Fence (UK) Limited with the Group's accounting reference date, the board approved a change in shortening the financial year end of Gallagher Power Fence (UK) Limited from 30 June 2026 to 31 March 2026.

| As a result, the current financial statements are prepared for the 9 month period 1 July 2025 to 31 March 2026. Consequently, the comparative amounts presented in the statement of income and retained earnings, and related notes are not entirely comparable to the amounts shown for the current period.

| Turnover

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

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, typically on dispatch of the goods.

| Income arising from recharged services to group entities is recognised within turnover.

GALLAGHER POWER FENCE (U.K.) LIMITED (REGISTERED NUMBER: 01660270) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 July 2025 to 31 March 2026

3. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are recognised at cost and subsequently measured under the historical cost model being cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes any direct expenditure incurred to bring the asset to its current location and condition necessary for the asset to work as intended by management.

| Repairs and maintenance costs are charged to the statement of comprehensive income in the period in which they are incurred.

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

| Short leasehold |  | - Straight line over period of lease |

| Improvement to leasehold property |  | - 10% on cost |

| Plant & machinery |  | - 10% on cost |

| Motor vehicles |  | - 20% on cost |

| Computer equipment |  | - 33% on cost |

| Any gains and losses on the disposal of tangible fixed assets are recognised in the statement of comprehensive income in the year that the disposal takes place.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs in bringing the product to its current location and condition and is maintained on a moving average basis.

| As stocks are sold, the carrying amount of those stocks is recognised as an expense in the year in which the related revenue is recognised.

| At each reporting date, stocks are assessed for impairment and due allowances are made for obsolete and slow-moving items to reduce the carrying amount of these goods to their estimated selling price less costs to complete and sell. The amount of any write-down is recognised as an expense in the year that the write-down occurs. The reversal of any previous write-down is recognised as a reduction in the amount of stock expensed in the year that the reversal occurs.

| Financial instruments

| Basic financial instruments in debtors and creditors with no stated interest rate, and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

| Taxation

| Taxation for the period 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.

GALLAGHER POWER FENCE (U.K.) LIMITED (REGISTERED NUMBER: 01660270) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 July 2025 to 31 March 2026

3. | 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 period 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| The assets of the scheme are held separately from those of the company in independently administered funds.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 7 (2025 - 6 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 July 2025 | 133,801 |  | 87,978 |  | 221,779 |  |

| Additions | - |  | 2,505 |  | 2,505 |  |

| Disposals | - |  | (33,458 | ) | (33,458 | ) |

| At 31 March 2026 | 133,801 |  | 57,025 |  | 190,826 |  |

| DEPRECIATION

| At 1 July 2025 | 82,519 |  | 73,560 |  | 156,079 |  |

| Charge for period | 1,157 |  | 4,795 |  | 5,952 |  |

| Eliminated on disposal | - |  | (33,458 | ) | (33,458 | ) |

| At 31 March 2026 | 83,676 |  | 44,897 |  | 128,573 |  |

| NET BOOK VALUE

| At 31 March 2026 | 50,125 |  | 12,128 |  | 62,253 |  |

| At 30 June 2025 | 51,282 |  | 14,418 |  | 65,700 |  |

GALLAGHER POWER FENCE (U.K.) LIMITED (REGISTERED NUMBER: 01660270) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 July 2025 to 31 March 2026

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

2026 | 2025 |

£ | £ |

| Trade debtors | 451,517 |  | 493,575 |  |

| Other debtors | 1,400 |  | 600 |  |

| Amounts due from group

| companies | 337,579 |  | 161,391 |  |

| Deferred tax asset | 4,200 |  | 4,700 |  |

794,696 |  | 660,266 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | - |  | 194 |  |

| Trade creditors | 69,553 |  | 73,463 |  |

| Tax | 22,147 |  | 24,528 |  |

| Social security and other taxes | 8,524 |  | 3,718 |  |

| VAT | 170,633 |  | 204,687 |  |

| Other creditors | 4,707 |  | 830 |  |

| Accrued expenses | 36,911 |  | 31,291 |  |

312,475 |  | 338,711 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 10,350 |  | 10,350 |  |

| Between one and five years | 41,400 |  | 41,400 |  |

| In more than five years | 316,538 |  | 324,300 |  |

368,288 |  | 376,050 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 205,912 | Ordinary | £1 | 205,912 |  | 205,912 |  |

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

| The Report of the Auditors was unqualified.

| Emily Ball-Goldfinch ACA (Senior Statutory Auditor)

| for and on behalf of Dafferns Audit Limited

GALLAGHER POWER FENCE (U.K.) LIMITED (REGISTERED NUMBER: 01660270) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 July 2025 to 31 March 2026

11. | ULTIMATE PARENT COMPANY

| The company's immediate parent company is Gallagher Europe B.V. a company incorporated in the Netherlands, registered address Bornholmstraat 62 A, 9723 AZ Groningen, the Netherlands. At 31 March 2026, the smallest group in which the results of the company are consolidated is that headed by Gallagher Europe B.V.

| The ultimate controlling party and company is Gallagher Holdings Limited, a company incorporated in New Zealand. At 31 March 2026, the largest group in which the results of the company are consolidated is that headed by Gallagher Holdings Limited.

| Copies of the consolidated financial statements are available from Gallagher Holdings Limited, 181 Kahikatea Drive, Melville, Hamilton, 3206.

12. | RELATED PARTY DISCLOSURES

| 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.