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REGISTERED NUMBER: 02978578 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| BPEC Services Limited |

| BPEC Services Limited (Registered number: 02978578) |

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 Services Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | D Wilson - Chairman

| D W Sharp

| S Craig

| REGISTERED OFFICE: | 1-2 Mallard Way

| Pride Park

| Derby

| Derbyshire

| DE24 8GX

| REGISTERED NUMBER: | 02978578 (England and Wales)

| AUDITORS: | Bates Weston Audit Ltd

| Statutory Auditors

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| BPEC Services Limited (Registered number: 02978578) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 21,804 |  | 19,992 |  |

Debtors | 5 | 56,433 |  | 72,413 |  |

Cash at bank | 438,312 |  | 429,397 |  |

516,549 |  | 521,802 |  |

CREDITORS

Amounts falling due within one year | 6 | 85,880 |  | 52,609 |  |

NET CURRENT ASSETS | 430,669 |  | 469,193 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 430,669 |  | 469,193 |  |

CAPITAL AND RESERVES

Called up share capital | 50 |  | 50 |  |

Capital redemption reserve | 50 |  | 50 |  |

Retained earnings | 430,569 |  | 469,093 |  |

430,669 |  | 469,193 |  |

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 16 July 2026 and were signed on its behalf by:

D Wilson - Chairman - Director

| BPEC Services Limited (Registered number: 02978578) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| BPEC Services 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.

| 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.

| Fixtures and fittings |  | - 33% on cost |  |

| Office and computer equipment |  | - 50% on cost or 33% on cost |  |

| Stocks

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

| 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 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.

| Timing difference arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.

| 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.

| BPEC Services Limited (Registered number: 02978578) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Office |

| Fixtures |  | and |

| and |  | computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 990 |  | 3,378 |  | 4,368 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 990 |  | 3,378 |  | 4,368 |  |

| NET BOOK VALUE

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

| At 31 December 2024 | - |  | - |  | - |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 36,691 |  | 60,002 |  |

| Other debtors | 8,046 |  | 7,280 |  |

| Deferred tax asset | 7,000 |  | - |  |

| Prepayments and accrued income | 4,696 |  | 5,131 |  |

56,433 |  | 72,413 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 30,349 |  | 13,650 |  |

| Social security and other taxes | 3,572 |  | 3,354 |  |

| Other creditors | 9,172 |  | - |  |

| Owed to related parties | 38,577 |  | 30,479 |  |

| Accruals and deferred income | 4,210 |  | 5,126 |  |

85,880 |  | 52,609 |  |

7. | 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

| BPEC Services Limited (Registered number: 02978578) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | RELATED PARTY DISCLOSURES

| During the year the company recharged costs totalling £2,472 (2024 - £1,766) to British Plumbing Employers Council (Training) Limited, a charity under significant influence of SNIPEF Management Limited. British Plumbing Employers Council (Training) Limited charged the company for services provided, recharges and rent totalling £119,494 (2024 - £203,912). The company also made a £NIL (2024 - £5,000) donation to the charity during the year. At the balance sheet date the company owed £9,484 (2024 - £11,936) to the British Plumbing Employers Council (Training) Limited.

| During the year the company provided goods and services and recharged costs totalling £53,462 (2024 - £75,561) to BPEC Certification Limited, a wholly owned subsidiary of British Plumbing Employers Council (Training) Limited. BPEC Certification Limited recharged costs to the company totalling £222,932 (2024 - £60,713). At the balance sheet date the company owed £29,094 (2024 - £18,527) to BPEC Certification Limited.