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REGISTERED NUMBER: OC329072 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| TGA Consulting Engineers LLP |

| TGA Consulting Engineers LLP (Registered number: OC329072) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| TGA Consulting Engineers LLP |

General Information

for the Year Ended 30 June 2025

| DESIGNATED MEMBERS: | G J Carr

| J S Jobes

| S T Graham

| REGISTERED OFFICE: | Suite 5C West One

| Forth Banks

| Newcastle upon Tyne

| NE1 3PA

| REGISTERED NUMBER: | OC329072 (England and Wales)

| ACCOUNTANTS: | Clive Owen LLP

| Chartered Accountants

| Kepier House

| Belmont Business Park

| Durham

| DH1 1TW

| TGA Consulting Engineers LLP (Registered number: OC329072) |

Balance Sheet

30 June 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 112,280 |  | 160,100 |  |

CURRENT ASSETS

Stocks | 85,376 |  | 60,980 |  |

Debtors | 5 | 881,948 |  | 1,030,814 |  |

Cash at bank | 5,168 |  | - |  |

972,492 |  | 1,091,794 |  |

CREDITORS

Amounts falling due within one year | 6 | (686,928 | ) | (834,949 | ) |

NET CURRENT ASSETS | 285,564 |  | 256,845 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 397,844 |  | 416,945 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (103,168 | ) | (121,356 | ) |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 294,676 |  | 295,589 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 36,108 |  | 37,021 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 258,568 |  | 258,568 |  |

294,676 |  | 295,589 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 36,108 |  | 37,021 |  |

Members' other interests | 258,568 |  | 258,568 |  |

Amounts due from members | 5 | (543,239 | ) | (360,177 | ) |

(248,563 | ) | (64,588 | ) |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 June 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

| TGA Consulting Engineers LLP (Registered number: OC329072) |

Balance Sheet - continued

30 June 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 17 June 2026 and were signed by:

G J Carr - Designated member

| TGA Consulting Engineers LLP (Registered number: OC329072) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| TGA Consulting Engineers LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| There were no material departures from that standard.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.

| The financial statements have been prepared on a basis other than going concern. The trade and assets have been sold post year-end as disclosed in note 10.

| Turnover

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

| Income recognition

| Income is recognised as the service is completed. Any unbilled income at they year end is recognised via work in progress.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Office equipment Durham | - | 16.67% on cost

| Office equipment Stevenage | - | 16.67% on cost

| Motor vehicles Durham | - | 25% on cost

| Motor vehicles Stevenage | - | 25% on cost

| Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

| Government grants

| Revenue based grants are credited to the profit and loss account in the period to which they relate.

| Financial instruments

| Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

| TGA Consulting Engineers LLP (Registered number: OC329072) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 26 (2024 - 28 ) .

4. | TANGIBLE FIXED ASSETS

| Office |  | Office |  | Motor |  | Motor |

| equipment |  | equipment |  | vehicles |  | vehicles |

| Durham |  | Stevenage |  | Durham |  | Stevenage |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 84,106 |  | 21,742 |  | 144,352 |  | 46,215 |  | 296,415 |  |

| Additions | 1,594 |  | - |  | - |  | - |  | 1,594 |  |

| At 30 June 2025 | 85,700 |  | 21,742 |  | 144,352 |  | 46,215 |  | 298,009 |  |

| DEPRECIATION

| At 1 July 2024 | 57,093 |  | 21,462 |  | 51,020 |  | 6,740 |  | 136,315 |  |

| Charge for year | 7,418 |  | 268 |  | 30,174 |  | 11,554 |  | 49,414 |  |

| At 30 June 2025 | 64,511 |  | 21,730 |  | 81,194 |  | 18,294 |  | 185,729 |  |

| NET BOOK VALUE

| At 30 June 2025 | 21,189 |  | 12 |  | 63,158 |  | 27,921 |  | 112,280 |  |

| At 30 June 2024 | 27,013 |  | 280 |  | 93,332 |  | 39,475 |  | 160,100 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor |  | Motor |

| vehicles |  | vehicles |

| Durham |  | Stevenage |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 144,352 |  | 46,215 |  | 190,567 |  |

| Transfer to ownership | (23,657 | ) | - |  | (23,657 | ) |

| At 30 June 2025 | 120,695 |  | 46,215 |  | 166,910 |  |

| DEPRECIATION

| At 1 July 2024 | 51,020 |  | 6,740 |  | 57,760 |  |

| Charge for year | 30,174 |  | 11,554 |  | 41,728 |  |

| Transfer to ownership | (23,657 | ) | - |  | (23,657 | ) |

| At 30 June 2025 | 57,537 |  | 18,294 |  | 75,831 |  |

| NET BOOK VALUE

| At 30 June 2025 | 63,158 |  | 27,921 |  | 91,079 |  |

| At 30 June 2024 | 93,332 |  | 39,475 |  | 132,807 |  |

| TGA Consulting Engineers LLP (Registered number: OC329072) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 290,135 |  | 638,774 |  |

| Amounts due from members | 543,239 |  | 360,177 |  |

| Other debtors | 23,895 |  | 23,895 |  |

| Prepayments and accrued income | 24,679 |  | 7,968 |  |

881,948 |  | 1,030,814 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 46,108 |  | 207,196 |  |

| Hire purchase contracts (see note 8) | 18,188 |  | 17,142 |  |

| Trade creditors | 109,771 |  | 97,211 |  |

| Amounts owed to group undertakings | 265,878 |  | 282,097 |  |

| Social security and other taxes | 113,201 |  | 124,746 |  |

| Other creditors | 4,426 |  | 5,480 |  |

| Invoice factoring | 92,113 |  | - |  |

| Accrued expenses | 37,243 |  | 101,077 |  |

686,928 |  | 834,949 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 103,168 |  | 121,356 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 18,188 |  | 17,142 |  |

| Between one and five years | 103,168 |  | 121,356 |  |

121,356 |  | 138,498 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 80,570 |  | 85,357 |  |

| Between one and five years | 151,373 |  | 203,949 |  |

231,943 |  | 289,306 |  |

| TGA Consulting Engineers LLP (Registered number: OC329072) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | - |  | 133,639 |  |

| Hire purchase contracts | 121,356 |  | 138,498 |  |

| Invoice factoring | 92,113 |  | - |  |

213,469 |  | 272,137 |  |

| The bank overdraft is secured over all of the assets of the LLP.

| Hire purchase contracts are secured on the assets to which they relate.

| Invoice factoring is secured by a fixed and floating charge over all of the assets of the LLP.

10. | POST BALANCE SHEET EVENTS

| On 19 June 2026, the company completed the sale of its trade and associated assets to GSBC Group.

| The transaction represents a significant change in the company’s operations going forward. The results and financial position at the balance sheet date do not reflect this transaction as it occurred after the reporting period.