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REGISTERED NUMBER: 03323774 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| BPEC Certification Limited |

| BPEC Certification Limited (Registered number: 03323774) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BPEC Certification Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | D Wilson - Chairman

| D M Antrobus

| B Warrender

| M Purnell

| D W Sharp

| REGISTERED OFFICE: | 1-2 Mallard Way

| Pride Park

| Derby

| Derbyshire

| DE24 8GX

| REGISTERED NUMBER: | 03323774 (England and Wales)

| AUDITORS: | Bates Weston Audit Ltd

| Statutory Auditors

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| BPEC Certification Limited (Registered number: 03323774) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 527 |  | 1,576 |  |

CURRENT ASSETS

Debtors | 5 | 512,128 |  | 230,188 |  |

Cash at bank | 506,793 |  | 688,673 |  |

1,018,921 |  | 918,861 |  |

CREDITORS

Amounts falling due within one year | 6 | 152,317 |  | 121,817 |  |

NET CURRENT ASSETS | 866,604 |  | 797,044 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 867,131 |  | 798,620 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 867,031 |  | 798,520 |  |

867,131 |  | 798,620 |  |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

D Wilson - Chairman - Director

| BPEC Certification Limited (Registered number: 03323774) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| BPEC Certification 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.

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.

| Related party exemption

| 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.

| 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

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

| Office equipment - 33% straight line

| Computer equipment - 33% straight line

| Taxation

| Taxation for the year comprises of current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current taxation is 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.

| BPEC Certification Limited (Registered number: 03323774) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Gift aid payment to parent charity

| The company pays taxable profits arising in a reporting period to its parent charity under the gift aid scheme to the extent sufficient reserves and/or cash balances exist. These gift aid payments are recognised as distributions to owners in equity within retained earnings.

| The company was not legally obligated to make gift aid payments in the reporting period, although the board had indicated its intention to pay any taxable profits to the parent charity subject to reserve and cash balance limitations. Payments are expected to be made within 9 months of the end of the reporting date where applicable.

| The accounting policy for gift aid payments results in the company recognising a taxation charge when reporting taxable profits for the year. However, the application of the exception under paragraph 29.14A of FRS 102 provides relief in respect of the accounting for the tax charge. This results in a reduced charge for tax in the profit and loss account. This exception is only applicable as it is probable that the gift aid payment will be made by the company to the parent charity within 9 months of the reporting date.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term highly liquid investment with original maturities of three months or less.

| Share capital

| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new

| ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 18 ) .

4. | TANGIBLE FIXED ASSETS

| Office |  | Computer |

| equipment |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 15,452 |  | 3,715 |  | 19,167 |  |

| DEPRECIATION

| At 1 January 2025 | 15,452 |  | 2,139 |  | 17,591 |  |

| Charge for year | - |  | 1,049 |  | 1,049 |  |

| At 31 December 2025 | 15,452 |  | 3,188 |  | 18,640 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 527 |  | 527 |  |

| At 31 December 2024 | - |  | 1,576 |  | 1,576 |  |

| BPEC Certification Limited (Registered number: 03323774) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 340,316 |  | 136,799 |  |

| Amounts owed by group undertakings | 53,615 |  | 7,938 |  |

| Other debtors | 63,304 |  | 33,473 |  |

| Prepayments and accrued income | 54,893 |  | 51,978 |  |

512,128 |  | 230,188 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 110,768 |  | 92,411 |  |

| Social security and other taxes | 19,344 |  | 11,925 |  |

| Accruals and deferred income | 22,205 |  | 17,481 |  |

152,317 |  | 121,817 |  |

7. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 18,824 |  | 14,552 |  |

| Between one and five years | 19,350 |  | 28,715 |  |

38,174 |  | 43,267 |  |

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

| The Report of the Auditors was unqualified.

| Wayne Thomas FCA (Senior Statutory Auditor)

| for and on behalf of Bates Weston Audit Ltd

9. | RELATED PARTY DISCLOSURES

| The ultimate parent company is British Plumbing Employers Council (Training) Limited, a charitable company incorporated in England and Wales. It shares its registered address with BPEC Certification Limited as detailed on page 1. The financial statements of the parent can be obtained from Companies House.

| The related undertaking BPEC Services Limited is owned and controlled by SNIPEF Management Limited, a company which has significant influence over British Plumbing Employers Council (Training) Limited. During the year the company was provided with goods and services and recharged costs totalling £53,462 (2024 - £75,561) from BPEC Services Limited. BPEC Certification Limited provided recharges totalling £222,932 (2024 - £60,713) to BPEC Services Limited. At the balance sheet date the company was owed £29,094 in other debtors (2024 - £18,527) from BPEC Services Limited.