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REGISTERED NUMBER: 03129971 (England and Wales)

| BEACON INTERNATIONAL LIMITED |

| STRATEGIC REPORT, |

| REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST OCTOBER 2025 |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 3 |

| Report of the Independent Auditors | 5 |

| Income Statement | 8 |

| Other Comprehensive Income | 9 |

| Balance Sheet | 10 |

| Statement of Changes in Equity | 11 |

| Cash Flow Statement | 12 |

| Notes to the Cash Flow Statement | 13 |

| Notes to the Financial Statements | 14 |

| BEACON INTERNATIONAL LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST OCTOBER 2025

| DIRECTORS: | J C Goodhind

| D Black

| Mrs S J Flint

| SECRETARY: | Mrs R A Goodhind

| REGISTERED OFFICE: | Elgee Works

| Victoria Street

| Desborough

| Northamptonshire

| NN14 2LX

| REGISTERED NUMBER: | 03129971 (England and Wales)

| AUDITORS: | Stour Accountants Limited

| Chartered Certified Accountants and Statutory

| Auditors

| 402-403 Stourport Road

| Kidderminster

| Worcestershire

| DY11 7BG

| BANKERS: | Barclays plc

| 8 Market Place

| Kettering

| Northamptonshire

| NN16 OAX

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

STRATEGIC REPORT

FOR THE YEAR ENDED 31ST OCTOBER 2025

The directors present their strategic report for the year ended 31st October 2025.

REVIEW OF BUSINESS

The directors are pleased to present the review of the business for the year ended 31st October 2025 and the position of the company at the end of the year. The intention is to portray a balanced and comprehensive summary of the development and performance of the company consistent with the size and relatively uncomplicated nature of the business against the background of any risks and uncertainties that may exist. In doing so, the directors have taken into account only such facts and circumstances of which they are aware at the date of this report.

There has been no change in the principal activity.

The company operates out over five sites based in Desborough, Bristol, Birmingham, London and Leeds.

The key financial performance indicators of the company are turnover and operating profit.

Turnover of £11,219,139 (2024 - £10,988,419)

Operating profit of £1,036,872 (2024 - £898,110)

PRINCIPAL RISKS AND UNCERTAINTIES

The main risks and uncertainties for the business relate to materials shortages as well as exchange rate risks.

The company undertakes regular reviews of the principal risks and the business and wherever possible adopts strategies to minimise such risks

ON BEHALF OF THE BOARD:

J C Goodhind - Director

27th July 2026

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31ST OCTOBER 2025

The directors present their report with the financial statements of the company for the year ended 31st October 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the sale of asbestos removal and ancillary equipment.

DIVIDENDS

An interim dividend of 88.68 per share on the Ordinary 1p shares was paid on 30th November 2024. The directors recommend that no final dividend be paid on these shares.

No interim dividend was paid on the Ordinary A 1p shares. The directors recommend that no final dividend be paid on these shares.

No interim dividend was paid on the Ordinary B 1p shares. The directors recommend that no final dividend be paid on these shares.

The total distribution of dividends for the year ended 31st October 2025 will be £ 674,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1st November 2024 to the date of this report.

J C Goodhind

D Black

Mrs S J Flint

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31ST OCTOBER 2025

AUDITORS

The auditors, Stour Accountants Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

J C Goodhind - Director

27th July 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

BEACON INTERNATIONAL LIMITED

Opinion

We have audited the financial statements of Beacon International Limited (the 'company') for the year ended 31st October 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31st October 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

BEACON INTERNATIONAL LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of an audit in accordance with ISA's (UK), we exercise professional judgment and maintain professional

scepticism throughout the audit. We also:

* Identify and assess the risks of material misstatement of the financial statements,whether due to fraud or error, design

and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the

override of internal control.

* Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are

appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control.

* Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

* Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained,whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern.

* Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and

whether the financial statements represent the underlying transactions and events in a manner that achieves fair

presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

BEACON INTERNATIONAL LIMITED

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

William David Chinn (Senior Statutory Auditor)

for and on behalf of Stour Accountants Limited

Chartered Certified Accountants and Statutory

Auditors

402-403 Stourport Road

Kidderminster

Worcestershire

DY11 7BG

27th July 2026

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

INCOME STATEMENT

FOR THE YEAR ENDED 31ST OCTOBER 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

TURNOVER | 3 | 11,219,139 |  | 10,988,419 |  |

Cost of sales | 6,794,835 |  | 6,817,873 |  |

GROSS PROFIT | 4,424,304 |  | 4,170,546 |  |

Administrative expenses | 3,579,682 |  | 3,469,236 |  |

844,622 |  | 701,310 |  |

Other operating income | 192,250 |  | 196,800 |  |

OPERATING PROFIT | 5 | 1,036,872 |  | 898,110 |  |

Income from shares in group undertakings | 20,000 |  | - |  |

Interest receivable and similar income | 11,141 |  | 6,343 |  |

|  |  | 31,141 |  |  |  |  | 6,343 |  |

1,068,013 |  | 904,453 |  |

Interest payable and similar expenses | 6 | 25,431 |  | 31,871 |  |

PROFIT BEFORE TAXATION | 1,042,582 |  | 872,582 |  |

Tax on profit | 7 | 260,212 |  | 244,955 |  |

PROFIT FOR THE FINANCIAL YEAR | 782,370 |  | 627,627 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31ST OCTOBER 2025

2025 | 2024 |

| Notes | £ | £

PROFIT FOR THE YEAR | 782,370 |  | 627,627 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 782,370 |  | 627,627 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

BALANCE SHEET

31ST OCTOBER 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 9 | - |  | 428 |  |

Tangible assets | 10 | 1,085,642 |  | 953,186 |  |

Investments | 11 | 80,000 |  | 80,000 |  |

1,165,642 |  | 1,033,614 |  |

CURRENT ASSETS

Stocks | 12 | 2,985,256 |  | 3,263,828 |  |

Debtors | 13 | 3,586,357 |  | 4,308,238 |  |

Cash at bank and in hand | 1,942,806 |  | 1,136,209 |  |

8,514,419 |  | 8,708,275 |  |

CREDITORS

Amounts falling due within one year | 14 | 1,649,234 |  | 1,808,051 |  |

NET CURRENT ASSETS | 6,865,185 |  | 6,900,224 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,030,827 |  | 7,933,838 |  |

CREDITORS

Amounts falling due after more than one year | 15 | (472,574 | ) | (520,586 | ) |

PROVISIONS FOR LIABILITIES | 19 | (122,964 | ) | (86,333 | ) |

NET ASSETS | 7,435,289 |  | 7,326,919 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 105 |  | 105 |  |

Retained earnings | 21 | 7,435,184 |  | 7,326,814 |  |

SHAREHOLDERS' FUNDS | 7,435,289 |  | 7,326,919 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 27th July 2026 and were signed on its behalf by:

J C Goodhind - Director

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31ST OCTOBER 2025

Called up |  |

share | Retained | Total |

capital | earnings | equity |

| £ | £ | £

Balance at 1st November 2023 | 105 |  | 7,373,187 |  | 7,373,292 |  |

Changes in equity

Dividends | - |  | (674,000 | ) | (674,000 | ) |

Total comprehensive income | - |  | 627,627 |  | 627,627 |  |

Balance at 31st October 2024 | 105 |  | 7,326,814 |  | 7,326,919 |  |

Changes in equity

Dividends | - |  | (674,000 | ) | (674,000 | ) |

Total comprehensive income | - |  | 782,370 |  | 782,370 |  |

Balance at 31st October 2025 | 105 |  | 7,435,184 |  | 7,435,289 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31ST OCTOBER 2025

2025 | 2024 |

| Notes | £ | £

Cash flows from operating activities

Cash generated from operations | 1 | 1,326,075 |  | 804,921 |  |

Interest paid | (25,431 | ) | (31,871 | ) |

Tax paid | (277,807 | ) | (423,323 | ) |

Net cash from operating activities | 1,022,837 |  | 349,727 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (342,315 | ) | (144,833 | ) |

Purchase of fixed asset investments | - |  | (119,865 | ) |

Sale of tangible fixed assets | 24,608 |  | 18,794 |  |

Interest received | 11,141 |  | 6,343 |  |

Dividends received | 20,000 |  | - |  |

Net cash from investing activities | (286,566 | ) | (239,561 | ) |

Cash flows from financing activities

Loan repayments in year | (46,370 | ) | (309,053 | ) |

Capital repayments in year | (9,333 | ) | (24,941 | ) |

Amount introduced by directors | - |  | 78,008 |  |

Amount withdrawn by directors | - |  | (100,360 | ) |

Equity dividends paid | (674,000 | ) | (674,000 | ) |

Amounts owed by group | 800,029 |  | 158,694 |  |

Net cash from financing activities | 70,326 |  | (871,652 | ) |

Increase/(decrease) in cash and cash equivalents | 806,597 |  | (761,486 | ) |

Cash and cash equivalents at beginning of year | 2 | 1,136,209 |  | 1,897,695 |  |

Cash and cash equivalents at end of year | 2 | 1,942,806 |  | 1,136,209 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31ST OCTOBER 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025 | 2024 |

| £ | £

| Profit before taxation | 1,042,582 |  | 872,582 |  |

| Depreciation charges | 116,715 |  | 122,320 |  |

| Loss on disposal of fixed assets | 68,964 |  | 6,074 |  |

| Loss on revaluation of fixed assets | - |  | 89,865 |  |

| Finance costs | 25,431 |  | 31,871 |  |

| Finance income | (31,141 | ) | (6,343 | ) |

1,222,551 |  | 1,116,369 |  |

| Decrease/(increase) in stocks | 278,572 |  | (439,475 | ) |

| (Increase)/decrease in trade and other debtors | (54,555 | ) | 134,946 |  |

| Decrease in trade and other creditors | (120,493 | ) | (6,919 | ) |

| Cash generated from operations | 1,326,075 |  | 804,921 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31st October 2025

| 31/10/25 |  | 1/11/24

| £ | £

| Cash and cash equivalents | 1,942,806 |  | 1,136,209 |  |

| Year ended 31st October 2024

| 31/10/24 |  | 1/11/23

| £ | £

| Cash and cash equivalents | 1,136,209 |  | 1,897,695 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1/11/24 | Cash flow | At 31/10/25

| £ | £ | £

| Net cash |

| Cash at bank and in hand | 1,136,209 |  | 806,597 |  | 1,942,806 |  |

1,136,209 |  | 806,597 |  | 1,942,806 |  |

| Debt

| Finance leases | (9,333 | ) | 9,333 |  | - |  |

| Debts falling due within 1 year | (46,326 | ) | (1,642 | ) | (47,968 | ) |

| Debts falling due after 1 year | (520,586 | ) | 48,012 |  | (472,574 | ) |

(576,245 | ) | 55,703 |  | (520,542 | ) |

| Total | 559,964 |  | 862,300 |  | 1,422,264 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

1. | STATUTORY INFORMATION

| Beacon International 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 (£).

| The financial statements are rounded to the nearest £.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Beacon International Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty 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.

| Computer software is being amortised evenly over its estimated useful life of ten years.

| 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

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

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

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year 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 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

| 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.

| 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.

3. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by geographical market is given below:

2025 | 2024 |

| £ | £

| United Kingdom sales | 9,683,308 |  | 9,501,055 |  |

| Export sales | 1,535,831 |  | 1,487,364 |  |

11,219,139 |  | 10,988,419 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

4. | EMPLOYEES AND DIRECTORS

2025 | 2024 |

| £ | £

| Wages and salaries | 1,867,384 |  | 1,825,830 |  |

| Social security costs | 210,536 |  | 169,125 |  |

| Other pension costs | 80,414 |  | 89,566 |  |

2,158,334 |  | 2,084,521 |  |

| The average number of employees during the year was as follows:

2025 | 2024 |

| Average number of employees | 58 |  | 62 |  |

2025 | 2024 |

| £ | £

| Directors' remuneration | 15,642 |  | 81,626 |  |

| Directors' pension contributions to money purchase schemes | 24,608 |  | 24,000 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

2025 | 2024 |

| £ | £

| Depreciation - owned assets | 116,287 |  | 112,510 |  |

| Depreciation - assets on hire purchase contracts | - |  | 9,381 |  |

| Loss on disposal of fixed assets | 68,964 |  | 6,074 |  |

| Computer software amortisation | 428 |  | 428 |  |

| Auditors' remuneration | 12,080 |  | 21,950 |  |

| Foreign exchange differences | (37,226 | ) | (34,239 | ) |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

2025 | 2024 |

| £ | £

| Bank loan interest | 19,144 |  | 31,871 |  |

| HMRC Interest due | 6,287 |  | - |  |

25,431 |  | 31,871 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

2025 | 2024 |

| £ | £

| Current tax:

| UK corporation tax | 223,581 |  | 241,053 |  |

| Under/over provision in

| respect of prior year | - |  | (1,326 | ) |

| Total current tax | 223,581 |  | 239,727 |  |

| Deferred tax | 36,631 |  | 5,228 |  |

| Tax on profit | 260,212 |  | 244,955 |  |

8. | DIVIDENDS

2025 | 2024 |

| £ | £

| Ordinary shares of 1p each

| Interim | 674,000 |  | 674,000 |  |

9. | INTANGIBLE FIXED ASSETS

Computer |

Goodwill | software | Totals |

| £ | £ | £

| COST

| At 1st November 2024

| and 31st October 2025 | 180,000 |  | 12,280 |  | 192,280 |  |

| AMORTISATION

| At 1st November 2024 | 180,000 |  | 11,852 |  | 191,852 |  |

| Amortisation for year | - |  | 428 |  | 428 |  |

| At 31st October 2025 | 180,000 |  | 12,280 |  | 192,280 |  |

| NET BOOK VALUE

| At 31st October 2025 | - |  | - |  | - |  |

| At 31st October 2024 | - |  | 428 |  | 428 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

10. | TANGIBLE FIXED ASSETS

Freehold | Improvements | Plant and |

property | to property | machinery |

| £ | £ | £

| COST

| At 1st November 2024 | 703,255 |  | 14,135 |  | 184,420 |  |

| Additions | - |  | - |  | 68,450 |  |

| Disposals | - |  | - |  | (129,995 | ) |

| At 31st October 2025 | 703,255 |  | 14,135 |  | 122,875 |  |

| DEPRECIATION

| At 1st November 2024 | 95,402 |  | 5,096 |  | 119,819 |  |

| Charge for year | 14,065 |  | 2,356 |  | 7,455 |  |

| Eliminated on disposal | - |  | - |  | (102,075 | ) |

| At 31st October 2025 | 109,467 |  | 7,452 |  | 25,199 |  |

| NET BOOK VALUE

| At 31st October 2025 | 593,788 |  | 6,683 |  | 97,676 |  |

| At 31st October 2024 | 607,853 |  | 9,039 |  | 64,601 |  |

Fixtures |

and | Motor | Computer |

fittings | vehicles | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1st November 2024 | 38,717 |  | 625,779 |  | 20,417 |  | 1,586,723 |  |

| Additions | - |  | 273,865 |  | - |  | 342,315 |  |

| Disposals | (24,226 | ) | (194,209 | ) | (20,417 | ) | (368,847 | ) |

| At 31st October 2025 | 14,491 |  | 705,435 |  | - |  | 1,560,191 |  |

| DEPRECIATION

| At 1st November 2024 | 27,868 |  | 369,458 |  | 15,894 |  | 633,537 |  |

| Charge for year | 1,709 |  | 90,702 |  | - |  | 116,287 |  |

| Eliminated on disposal | (21,927 | ) | (135,379 | ) | (15,894 | ) | (275,275 | ) |

| At 31st October 2025 | 7,650 |  | 324,781 |  | - |  | 474,549 |  |

| NET BOOK VALUE

| At 31st October 2025 | 6,841 |  | 380,654 |  | - |  | 1,085,642 |  |

| At 31st October 2024 | 10,849 |  | 256,321 |  | 4,523 |  | 953,186 |  |

| The net book value of tangible fixed assets includes £NIL (2024 - £ 28,135 ) in respect of assets held under hire purchase contracts.

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

11. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1st November 2024

| and 31st October 2025 | 80,000 |  |

| NET BOOK VALUE

| At 31st October 2025 | 80,000 |  |

| At 31st October 2024 | 80,000 |  |

12. | STOCKS

2025 | 2024 |

| £ | £

| Stocks | 2,985,256 |  | 3,263,828 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 2,193,440 |  | 2,167,528 |  |

| Amounts owed by group undertakings | 1,069,875 |  | 1,846,311 |  |

| Other debtors | 63,112 |  | 58,050 |  |

| VAT | 23,380 |  | 17,124 |  |

| Prepayments | 236,550 |  | 219,225 |  |

3,586,357 |  | 4,308,238 |  |

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts (see note 16) | 47,968 |  | 46,326 |  |

| Hire purchase contracts (see note 17) | - |  | 9,333 |  |

| Trade creditors | 1,271,389 |  | 1,428,998 |  |

| Amounts owed to group undertakings | 43,735 |  | 20,142 |  |

| Tax | 50,971 |  | 105,197 |  |

| Social security and other taxes | 52,355 |  | 45,296 |  |

| Other creditors | 41,692 |  | 32,236 |  |

| Accrued expenses | 141,124 |  | 120,523 |  |

1,649,234 |  | 1,808,051 |  |

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

2025 | 2024 |

| £ | £

| Bank loans (see note 16) | 472,574 |  | 520,586 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

16. | LOANS

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

2025 | 2024 |

| £ | £

| Amounts falling due within one year or on demand:

| Bank loans | 47,968 |  | 46,326 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 49,683 |  | 44,826 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 159,964 |  | 129,977 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 years by

| installments | 262,927 |  | 345,783 |  |

262,927 |  | 345,783 |  |

17. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

| £ | £

| Net obligations repayable:

| Within one year | - |  | 9,333 |  |

Non-cancellable |

operating leases |

2025 | 2024 |

| £ | £

| Within one year | 222,502 |  | 209,351 |  |

| Between one and five years | 598,671 |  | 138,727 |  |

| In more than five years | 226,950 |  | - |  |

1,048,123 |  | 348,078 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

18. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loans | 520,542 |  | 566,912 |  |

| Hire purchase contracts | - |  | 9,333 |  |

520,542 |  | 576,245 |  |

| The company's bank borrowings are secured by way of a charge over the freehold property held by the company.

| Hire purchase contracts are secured on the asset covered by the agreement.

19. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 122,964 |  | 86,333 |  |

Deferred tax |

| £

| Balance at 1st November 2024 | 86,333 |  |

| Charge to Income Statement during year | 36,631 |  |

| Balance at 31st October 2025 | 122,964 |  |

20. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 7,600 | Ordinary | 1p | 76 |  | 76 |  |

| 2,400 | Ordinary A | 1p | 24 |  | 24 |  |

| 464 | Ordinary B | 1p | 5 |  | 5 |  |

105 |  | 105 |  |

21. | RESERVES

Retained |

earnings |

| £

| At 1st November 2024 | 7,326,814 |  |

| Profit for the year | 782,370 |  |

| Dividends | (674,000 | ) |

| At 31st October 2025 | 7,435,184 |  |

BEACON INTERNATIONAL LIMITED (REGISTERED NUMBER: 03129971) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

22. | RELATED PARTY DISCLOSURES

| Beacon International Limited is a wholly owned subsidiary of Beacon International Holdings Limited, during the year dividends of £674,000 (2024 £674,000) were paid to Beacon International Holdings Limited.

| As at 31st October 2024 £1,067,316 (2024 £1,525,123) was due from Beacon International Holdings Limited.

| Beacon Safety Ltd, a New Zealand registered company, is a subsidiary of Beacon International Holdings Limited.

| During the year sales of £847,606 (2024 £918,265) were made to Beacon Safety Limited.

| As at 31st October 2025 £Nil (2024 £321,188) was owed by Beacon Safety Limited to Beacon International Limited.

| As at 31st October 2025 £31,562 (2024 £Nil) was owed by Beacon International Limited to Beacon Safety Limited.

| AMS Management Limited is a wholly owned subsidiary of Beacon International Limited.

| As at 31st October 2025 £12,172 (2024 £20,142) was due to AMS Management Limited.

| Decontamination Respiratory Services Limited is a wholly owned subsidiary of Beacon International Limited.

| During the year sales of £Nil (2024 £31,527) were made to Decontamination Respiratory Services Limited, purchases of goods and services of £2,052 (2024 £119,136) were made from Decontamination Respiratory Services Limited.

| At 31st October 2025 £2,559 was due from Decontamination Respiratory Services Limited. As at 31st October 2024 £3,069 was due to Decontamination Respiratory Services Ltd.

23. | ULTIMATE CONTROL

| The company is controlled by Beacon International Holdings Limited.

| Registered office address: Beauchamp House, 402-403 Stourport Road, Kidderminster, England, DY11 7BG.