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REGISTERED NUMBER: 05525079 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST DECEMBER 2025 |

| FOR |

| S & S CARE (UK) LIMITED |

| S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| S & S CARE (UK) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2025

| DIRECTORS: | S S Sahota

| S S Sunnar

| SECRETARY: | S S Sahota

| REGISTERED OFFICE: | 88 Clayhall Avenue

| Clayhall

| Ilford

| Essex

| IG5 0LF

| REGISTERED NUMBER: | 05525079 (England and Wales)

| ACCOUNTANTS: | M. D. Coxey and Co. Limited

| Chartered Accountants

| 25 Grosvenor Road

| Wrexham

| LL11 1BT

| BANKERS: | HSBC Bank plc

| 17-19 Regent Street

| Wrexham

| LL11 1RN

| S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079) |

BALANCE SHEET

31ST DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,949,832 |  | 2,023,815 |  |

1,949,832 |  | 2,023,815 |  |

CURRENT ASSETS

Stocks | 1,475 |  | 1,475 |  |

Debtors | 6 | 104,897 |  | 114,764 |  |

Cash at bank and in hand | 276,875 |  | 103,284 |  |

383,247 |  | 219,523 |  |

CREDITORS

Amounts falling due within one year | 7 | 801,170 |  | 927,809 |  |

NET CURRENT LIABILITIES | (417,923 | ) | (708,286 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,531,909 |  | 1,315,529 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 1,487,576 |  | 1,165,651 |  |

NET ASSETS | 44,333 |  | 149,878 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 2 |  | 2 |  |

Retained earnings | 44,331 |  | 149,876 |  |

SHAREHOLDERS' FUNDS | 44,333 |  | 149,878 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 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 relating to financial statements, so far as applicable to the company.

| S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079) |

BALANCE SHEET - continued

31ST DECEMBER 2025

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4th June 2026 and were signed on its behalf by:

S S Sunnar - Director

| S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| S & S Care (UK) 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. | 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.

| Significant judgements and estimates

| Preparation of the financial statements requires management to make significant judgements and estimates.

| The items in the financial statements where these judgements are estimates have been made include:

| - Fixed asset depreciation in respect of useful economic lives, which is reviewed and assessed by management on an annual basis to ensure they are still appropriate based on the proceeds of assets disposals and their assessment of the value of the assets held.

| Turnover

| Turnover represents the invoiced value of services, which are recognised when the services are provided.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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.

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income statement.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 the Income statement on a straight line basis over the lease term.

| Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

| 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 company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions to a separate entity. Once the contributions have been paid the Company have no further payment obligations.

| The contributions are recognised as an expense in the Income statement when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 60 (2024 - 97 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 354,997 |  |

| AMORTISATION

| At 1st January 2025

| and 31st December 2025 | 354,997 |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  |

| At 31st December 2024 | - |  |

| S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |

| property |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1st January 2025

| and 31st December 2025 | 2,355,377 |  | 350,862 |  | 284,666 |  | 2,990,905 |  |

| DEPRECIATION

| At 1st January 2025 | 542,672 |  | 308,674 |  | 115,744 |  | 967,090 |  |

| Charge for year | 42,308 |  | 6,337 |  | 25,338 |  | 73,983 |  |

| At 31st December 2025 | 584,980 |  | 315,011 |  | 141,082 |  | 1,041,073 |  |

| NET BOOK VALUE

| At 31st December 2025 | 1,770,397 |  | 35,851 |  | 143,584 |  | 1,949,832 |  |

| At 31st December 2024 | 1,812,705 |  | 42,188 |  | 168,922 |  | 2,023,815 |  |

| Included in cost of land and buildings is freehold land of £ 240,000 (2024 - £ 240,000 ) which is not depreciated.

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

| Motor

| vehicles

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 276,936 |  |

| DEPRECIATION

| At 1st January 2025 | 111,115 |  |

| Charge for year | 24,873 |  |

| At 31st December 2025 | 135,988 |  |

| NET BOOK VALUE

| At 31st December 2025 | 140,948 |  |

| At 31st December 2024 | 165,821 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 55,712 |  | 86,379 |  |

| Tax | 82 |  | 82 |  |

| Deferred tax asset | 39,951 |  | 18,876 |  |

| Prepayments | 9,152 |  | 9,427 |  |

104,897 |  | 114,764 |  |

| S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts (see note 9) | 68,294 |  | 205,796 |  |

| Hire purchase contracts | 139,000 |  | 24,484 |  |

| Trade creditors | 73,209 |  | 78,686 |  |

| Social security and other taxes | 74,113 |  | 147,839 |  |

| Other creditors | 6,103 |  | 5,234 |  |

| Directors' current accounts | 359,720 |  | 370,300 |  |

| Accrued expenses | 80,731 |  | 95,470 |  |

801,170 |  | 927,809 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans (see note 9) | 1,487,576 |  | 1,026,651 |  |

| Hire purchase contracts | - |  | 139,000 |  |

1,487,576 |  | 1,165,651 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans > 5 years | 782,094 |  | 529,718 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 68,294 |  | 205,796 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 76,028 |  | 171,296 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 629,454 |  | 325,637 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans > 5 years | 782,094 |  | 529,718 |  |

| S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 1,555,870 |  | 1,232,447 |  |

11. | DEFERRED TAX

£ |

| Balance at 1st January 2025 | (18,876 | ) |

| Movement in the year due to:- |

| Changes in tax allowances |

| Changes in tax rates | (7,806 | ) |

| Changes in tax losses | (13,269 | ) |

| Balance at 31st December 2025 | (39,951 | ) |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 2 | Ordinary shares | £1 | 2 |  | 2 |  |

13. | CAPITAL COMMITMENTS

| 31.12.25 |  | 31.12.24

£ | £ |

| Contracted but not provided for in the

| financial statements | 27,500 |  | 27,500 |  |