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REGISTERED NUMBER: 08148637 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BRG ENTERPRISE SOLUTIONS LIMITED

BRG ENTERPRISE SOLUTIONS LIMITED (REGISTERED NUMBER: 08148637)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 7

BRG ENTERPRISE SOLUTIONS LIMITED (REGISTERED NUMBER: 08148637)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 314,111 |  | 353,838 |  |

Investments | 5 | 81 |  | 81 |  |

314,192 |  | 353,919 |  |

CURRENT ASSETS

Debtors | 6 | 1,064,544 |  | 858,284 |  |

Cash at bank and in hand | 165,058 |  | 103,333 |  |

1,229,602 |  | 961,617 |  |

CREDITORS

Amounts falling due within one year | 7 | (783,386 | ) | (545,437 | ) |

NET CURRENT ASSETS | 446,216 |  | 416,180 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 760,408 |  | 770,099 |  |

PROVISIONS FOR LIABILITIES | (75,407 | ) | (84,550 | ) |

NET ASSETS | 685,001 |  | 685,549 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 685,000 |  | 685,548 |  |

685,001 |  | 685,549 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

BRG ENTERPRISE SOLUTIONS LIMITED (REGISTERED NUMBER: 08148637)

STATEMENT OF FINANCIAL POSITION - continued

31 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 6 July 2026 and were signed on its behalf by:

D Harrop - Director

BRG ENTERPRISE SOLUTIONS LIMITED (REGISTERED NUMBER: 08148637)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

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

| Registered number: | 08148637

| Registered office: | CP House 97-107 Uxbridge Road

| Ealing

| London

| W5 5TL

| The principal activity of the company is that of providing evidence-based solutions in the form of market research, data, intelligence and consultancy services to the global buildings products, speciality chemicals and paints & coatings industries.

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.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| 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.

| 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:

| As described in the accounting policies of the financial statements, depreciation of tangible fixed assets has been based on estimate useful lives and residual values deemed appropriate by the directors. estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidenced by disposals during the current and prior accounting periods.

| REVENUE RECOGNITION

| The company provides evidence-based solutions in the form of market research, data, intelligence and consultancy services to the global buildings products, speciality chemicals and paints & coatings industries. Income is recognised at clearly agreed and defined stages of deliverable. The turnover in the profit and loss account is exclusive of Value Added Tax.

BRG ENTERPRISE SOLUTIONS LIMITED (REGISTERED NUMBER: 08148637)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| TANGIBLE FIXED ASSETS

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

| Fixtures, fittings and equipment - 10-33% on reducing balance

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| INVESTMENTS IN SUBSIDIARIES

| Investments in subsidiary undertakings are recognised at cost.

| FINANCIAL INSTRUMENTS

| 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.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| 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 statement of financial position date.

BRG ENTERPRISE SOLUTIONS LIMITED (REGISTERED NUMBER: 08148637)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| RESEARCH AND DEVELOPMENT

| Expenditure on research and development is written off in the year in which it is incurred.

| FOREIGN CURRENCIES

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

| OPERATING LEASES

| 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 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.

| EMPLOYEE BENEFITS

| The company provides a range of benefits to employees.

| Short term benefits, including holiday pay, are recognised as an expense in the profit and loss account in the period in which they are incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 32 (2024 - 33 ) .

BRG ENTERPRISE SOLUTIONS LIMITED (REGISTERED NUMBER: 08148637)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures,

| fittings

| and

| equipment

£ |

| COST

| At 1 January 2025 | 1,315,356 |  |

| Additions | 3,144 |  |

| At 31 December 2025 | 1,318,500 |  |

| DEPRECIATION

| At 1 January 2025 | 961,518 |  |

| Charge for year | 42,871 |  |

| At 31 December 2025 | 1,004,389 |  |

| NET BOOK VALUE

| At 31 December 2025 | 314,111 |  |

| At 31 December 2024 | 353,838 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 81 |  |

| NET BOOK VALUE

| At 31 December 2025 | 81 |  |

| At 31 December 2024 | 81 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 668,962 |  | 451,237 |  |

| Amounts owed by group undertakings | 250,806 |  | 295,013 |  |

| Tax | - |  | 742 |  |

| VAT | 15,026 |  | 22,515 |  |

| Prepayments | 129,750 |  | 88,777 |  |

1,064,544 |  | 858,284 |  |

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

BRG ENTERPRISE SOLUTIONS LIMITED (REGISTERED NUMBER: 08148637)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 92,422 |  | 133,333 |  |

| Amounts owed to group undertakings | 101,552 |  | 105,106 |  |

| Tax | 31,195 |  | - |  |

| Social security and other taxes | 32,238 |  | 35,435 |  |

| Accruals and deferred income | 525,979 |  | 271,563 |  |

783,386 |  | 545,437 |  |

| Amounts owed to group companies are unsecured, interest free and repayable on demand.

8. | LEASING AGREEMENTS

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 71,274 |  | 62,399 |  |

| Between one and five years | 74,933 |  | 93,599 |  |

146,207 |  | 155,998 |  |

9. | EVENTS AFTER THE END OF THE REPORTING PERIOD

| There were no other significant events up to the date of approval of the financial statements by the Board.

10. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of BRG Enterprise Solutions (Holdings) Limited, a company incorporated in England and Wales.