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REGISTERED NUMBER: 04098783 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 NOVEMBER 2024 TO 31 JANUARY 2026 |

| FOR |

| TRAFFIC SAFETY & MANAGEMENT LIMITED |

TRAFFIC SAFETY & MANAGEMENT LIMITED (REGISTERED NUMBER: 04098783) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 31 JANUARY 2026

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| TRAFFIC SAFETY & MANAGEMENT LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 1 NOVEMBER 2024 TO 31 JANUARY 2026

| DIRECTORS: | Mr L P Turbill

| Mr M J P Sheridan

| Mr T D Thomas

| Mr R J Turbill

| REGISTERED OFFICE: | Fiji House, 5 The Courtyard

| Harris Business Park

| Stoke Prior

| Bromsgrove

| Worcestershire

| B60 4DJ

| REGISTERED NUMBER: | 04098783 (England and Wales)

| ACCOUNTANTS: | E R Grove & Co Limited

| Chartered Accountants

| Grove House

| Coombs Wood Court

| Steel Park Road

| Halesowen

| West Midlands

| B62 8BF

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

TRAFFIC SAFETY & MANAGEMENT LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Traffic Safety & Management Limited for the period ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Traffic Safety & Management Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Traffic Safety & Management Limited and state those matters that we have agreed to state to the Board of Directors of Traffic Safety & Management Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Traffic Safety & Management Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Traffic Safety & Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Traffic Safety & Management Limited. You consider that Traffic Safety & Management Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Traffic Safety & Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

E R Grove & Co Limited

Chartered Accountants

Grove House

Coombs Wood Court

Steel Park Road

Halesowen

West Midlands

B62 8BF

24 July 2026

TRAFFIC SAFETY & MANAGEMENT LIMITED (REGISTERED NUMBER: 04098783) |

BALANCE SHEET

31 JANUARY 2026

| 2026 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 227,432 |  | 361,506 |  |

CURRENT ASSETS

Stocks | 430,385 |  | 437,684 |  |

Debtors | 5 | 2,168,578 |  | 2,638,051 |  |

Cash at bank | 487,090 |  | 569,649 |  |

3,086,053 |  | 3,645,384 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,489,682 |  | 2,874,520 |  |

NET CURRENT ASSETS | 1,596,371 |  | 770,864 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,823,803 |  | 1,132,370 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (22,780 | ) | (150,980 | ) |

PROVISIONS FOR LIABILITIES | (32,590 | ) | (72,694 | ) |

NET ASSETS | 1,768,433 |  | 908,696 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Retained earnings | 1,768,133 |  | 908,396 |  |

SHAREHOLDERS' FUNDS | 1,768,433 |  | 908,696 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mr L P Turbill - Director

TRAFFIC SAFETY & MANAGEMENT LIMITED (REGISTERED NUMBER: 04098783) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 31 JANUARY 2026

1. | STATUTORY INFORMATION

| Traffic Safety & Management 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 represents net invoiced sales of services, excluding value added tax. Turnover is recognised by reference to the stage of completion of the contract where it can be measured reliably.

| 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.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 33% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% 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.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

| 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 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.

TRAFFIC SAFETY & MANAGEMENT LIMITED (REGISTERED NUMBER: 04098783) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 NOVEMBER 2024 TO 31 JANUARY 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 109 (2024 - 89 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 November 2024 | 171,611 |  | 17,991 |  | 612,448 |  | 109,235 |  | 911,285 |  |

| Additions | 70,444 |  | 1,762 |  | - |  | 10,142 |  | 82,348 |  |

| Disposals | - |  | - |  | (184,171 | ) | - |  | (184,171 | ) |

| At 31 January 2026 | 242,055 |  | 19,753 |  | 428,277 |  | 119,377 |  | 809,462 |  |

| DEPRECIATION

| At 1 November 2024 | 78,618 |  | 9,185 |  | 366,180 |  | 95,796 |  | 549,779 |  |

| Charge for period | 40,308 |  | 4,347 |  | 38,294 |  | 9,767 |  | 92,716 |  |

| Eliminated on disposal | - |  | - |  | (60,465 | ) | - |  | (60,465 | ) |

| At 31 January 2026 | 118,926 |  | 13,532 |  | 344,009 |  | 105,563 |  | 582,030 |  |

| NET BOOK VALUE

| At 31 January 2026 | 123,129 |  | 6,221 |  | 84,268 |  | 13,814 |  | 227,432 |  |

| At 31 October 2024 | 92,993 |  | 8,806 |  | 246,268 |  | 13,439 |  | 361,506 |  |

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

| Motor

| vehicles

£ |

| COST

| At 1 November 2024 | 281,783 |  |

| Disposals | (184,171 | ) |

| At 31 January 2026 | 97,612 |  |

| DEPRECIATION

| At 1 November 2024 | 93,047 |  |

| Charge for period | 21,522 |  |

| Eliminated on disposal | (60,465 | ) |

| At 31 January 2026 | 54,104 |  |

| NET BOOK VALUE

| At 31 January 2026 | 43,508 |  |

| At 31 October 2024 | 188,736 |  |

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

2026 | 2024 |

£ | £ |

| Trade debtors | 1,513,932 |  | 2,537,991 |  |

| Other debtors | 654,646 |  | 100,060 |  |

2,168,578 |  | 2,638,051 |  |

TRAFFIC SAFETY & MANAGEMENT LIMITED (REGISTERED NUMBER: 04098783) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 NOVEMBER 2024 TO 31 JANUARY 2026

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

2026 | 2024 |

£ | £ |

| Bank loans and overdrafts | 22,050 |  | 65,000 |  |

| Hire purchase contracts (see note 8) | 17,222 |  | 65,854 |  |

| Trade creditors | 881,111 |  | 942,884 |  |

| Taxation and social security | 472,242 |  | 856,406 |  |

| Other creditors | 97,057 |  | 944,376 |  |

1,489,682 |  | 2,874,520 |  |

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

2026 | 2024 |

£ | £ |

| Bank loans | - |  | 26,667 |  |

| Hire purchase contracts (see note 8) | 22,780 |  | 124,313 |  |

22,780 |  | 150,980 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2026 | 2024 |

£ | £ |

| Gross obligations repayable:

| Within one year | 19,732 |  | 74,165 |  |

| Between one and five years | 26,259 |  | 140,552 |  |

45,991 |  | 214,717 |  |

| Finance charges repayable:

| Within one year | 2,510 |  | 8,311 |  |

| Between one and five years | 3,479 |  | 16,239 |  |

5,989 |  | 24,550 |  |

| Net obligations repayable:

| Within one year | 17,222 |  | 65,854 |  |

| Between one and five years | 22,780 |  | 124,313 |  |

40,002 |  | 190,167 |  |

| Non-cancellable |

| operating leases |

2026 | 2024 |

£ | £ |

| Within one year | 56,750 |  | 65,000 |  |

| Between one and five years | 55,000 |  | 127,000 |  |

111,750 |  | 192,000 |  |

TRAFFIC SAFETY & MANAGEMENT LIMITED (REGISTERED NUMBER: 04098783) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 NOVEMBER 2024 TO 31 JANUARY 2026

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2024 |

£ | £ |

| Bank overdraft | 5,383 |  | - |  |

| Bank loans | 16,667 |  | 91,667 |  |

| Hire purchase contracts | 40,002 |  | 190,167 |  |

| Factoring advances | - |  | 752,535 |  |

62,052 |  | 1,034,369 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 31 January 2026 and the year ended 31 October 2024:

2026 | 2024 |

£ | £ |

| Mr L P Turbill

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 160,871 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 160,871 |  | - |  |

| Mr M J P Sheridan

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 156,772 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 156,772 |  | - |  |

| These balances were unsecured, bore no interest and were repayable on demand.

| On 27 March 2026, following the post-balance-sheet group restructuring, the loan accounts were repaid in full by the purchaser paying part of the consideration otherwise payable to the directors directly to the company on their behalf.

11. | POST BALANCE SHEET EVENTS

| Subsequent to the year end, on 27 March 2026, the entire issued share capital of the company was acquired by Ts&M Services Limited, a company incorporated in England and Wales. As a result, the company became a wholly owned subsidiary of Ts&M Services Limited.

| The transaction formed part of a group restructuring undertaken by the shareholders/directors to introduce a holding company structure. The directors consider this to be a non-adjusting event after the reporting period and no adjustment has been made to the amounts recognised in these financial statements.

| At the date of approval of these financial statements, the company’s immediate parent undertaking is Ts&M Services Limited, whose registered office is Fiji House, Harris Business Park, Hanbury Lane, 5 The Courtyard, Stoke Prior, Worcestershire, England, B60 4DJ.