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REGISTERED NUMBER: 09980570 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2026 |

| FOR |

| PESCO LIMITED |

| A COMPANY LIMITED BY GUARANTEE |

| PESCO LIMITED (REGISTERED NUMBER: 09980570) |

| A COMPANY LIMITED BY GUARANTEE |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| PESCO LIMITED (REGISTERED NUMBER: 09980570) |

| A COMPANY LIMITED BY GUARANTEE |

BALANCE SHEET

28 FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 111,009 |  | 122,196 |  |

CURRENT ASSETS

Debtors | 5 | 3,784 |  | 3,743 |  |

Cash at bank | 1,693 |  | 1,164 |  |

5,477 |  | 4,907 |  |

CREDITORS

Amounts falling due within one year | 6 | 12,734 |  | 12,798 |  |

NET CURRENT LIABILITIES | (7,257 | ) | (7,891 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 103,752 |  | 114,305 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 138,940 |  | 148,403 |  |

NET LIABILITIES | (35,188 | ) | (34,098 | ) |

RESERVES

Income and expenditure account | (35,188 | ) | (34,098 | ) |

(35,188 | ) | (34,098 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

| PESCO LIMITED (REGISTERED NUMBER: 09980570) |

| A COMPANY LIMITED BY GUARANTEE |

BALANCE SHEET - continued

28 FEBRUARY 2026

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 21 May 2026 and were signed on its behalf by:

Mrs S J Brolly - Director

| PESCO LIMITED (REGISTERED NUMBER: 09980570) |

| A COMPANY LIMITED BY GUARANTEE |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Pesco Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 09980570

| Registered office: | Bosvenna Way

| Boscathnoe Park

| Heamoor

| Penzance

| Cornwall

| TR18 3JZ

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.

| Tangible fixed assets

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

| Plant and machinery etc | - | Straight line over 20 years

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - 2 ).

| PESCO LIMITED (REGISTERED NUMBER: 09980570) |

| A COMPANY LIMITED BY GUARANTEE |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 223,730 |  |

| DEPRECIATION

| At 1 March 2025 | 101,534 |  |

| Charge for year | 11,187 |  |

| At 28 February 2026 | 112,721 |  |

| NET BOOK VALUE

| At 28 February 2026 | 111,009 |  |

| At 28 February 2025 | 122,196 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 3,784 |  | 3,743 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 1,188 |  | 1,188 |  |

| Taxation and social security | 1,010 |  | 473 |  |

| Other creditors | 10,536 |  | 11,137 |  |

12,734 |  | 12,798 |  |

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

2026 | 2025 |

£ | £ |

| Other creditors | 138,940 |  | 148,403 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Other loans | 148,404 |  | 158,500 |  |

9. | LIMITED BY GUARANTEE

| The company is limited by guarantee and each member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of it being wound up while he or she is a member, or within one year after he or she ceases to be a member.