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REGISTERED NUMBER: 12701077 (England and Wales)

CENTRICK VALUATION & PROFESSIONAL

SERVICES LIMITED

Financial Statements for the Year Ended 31 December 2025

| CENTRICK VALUATION & PROFESSIONAL |

| SERVICES LIMITED (REGISTERED NUMBER: 12701077) |

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 |

| CENTRICK VALUATION & PROFESSIONAL |

| SERVICES LIMITED |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | M G Sheppard

| K Nolan

| P A Johns

| R K Khanna

| G D Martin

| V Rantala

| REGISTERED OFFICE: | 2nd Floor, The Exchange

| 17-19 Newhall Street

| Birmingham

| West Midlands

| B3 3PJ

| REGISTERED NUMBER: | 12701077 (England and Wales)

| AUDITORS: | BK Plus Audit Limited

| 59-61 Charlotte Street

| St Pauls Square

| Birmingham

| West Midlands

| B3 1PX

| CENTRICK VALUATION & PROFESSIONAL |

| SERVICES LIMITED (REGISTERED NUMBER: 12701077) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 56,145 |  | - |  |

56,145 |  | - |  |

CURRENT ASSETS

Debtors | 6 | 401,727 |  | 270,097 |  |

Cash at bank | 45,630 |  | - |  |

447,357 |  | 270,097 |  |

CREDITORS

Amounts falling due within one year | 7 | 450,127 |  | 435,803 |  |

NET CURRENT LIABILITIES | (2,770 | ) | (165,706 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 53,375 |  | (165,706 | ) |

PROVISIONS FOR LIABILITIES | 14,036 |  | - |  |

NET ASSETS/(LIABILITIES) | 39,339 |  | (165,706 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 39,239 |  | (165,806 | ) |

39,339 |  | (165,706 | ) |

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 22 July 2026 and were signed on its behalf by:

R K Khanna - Director

| CENTRICK VALUATION & PROFESSIONAL |

| SERVICES LIMITED (REGISTERED NUMBER: 12701077) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Centrick Valuation & Professional 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 three years.

| Tangible fixed assets

| 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

| Computer equipment | - | 33% on cost

| 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.

| CENTRICK VALUATION & PROFESSIONAL |

| SERVICES LIMITED (REGISTERED NUMBER: 12701077) |

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 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.

| 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. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Computer

| software

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 4,798 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 4,798 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

| CENTRICK VALUATION & PROFESSIONAL |

| SERVICES LIMITED (REGISTERED NUMBER: 12701077) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | - |  | 4,722 |  | 4,722 |  |

| Additions | 62,689 |  | 142 |  | 62,831 |  |

| At 31 December 2025 | 62,689 |  | 4,864 |  | 67,553 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 4,722 |  | 4,722 |  |

| Charge for year | 6,666 |  | 20 |  | 6,686 |  |

| At 31 December 2025 | 6,666 |  | 4,742 |  | 11,408 |  |

| NET BOOK VALUE

| At 31 December 2025 | 56,023 |  | 122 |  | 56,145 |  |

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

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

2025 | 2024 |

£ | £ |

| Trade debtors | 298,828 |  | 133,170 |  |

| Other debtors | - |  | 5,460 |  |

| Prepayments | 102,899 |  | 131,467 |  |

401,727 |  | 270,097 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 16,238 |  |

| Trade creditors | 17,031 |  | 2,311 |  |

| Amounts owed to group undertakings | 288,838 |  | 339,845 |  |

| Tax | - |  | 9,229 |  |

| Social security and other taxes | 91,057 |  | 49,780 |  |

| Other creditors | 3,626 |  | 2,018 |  |

| Accruals and deferred income | 49,575 |  | 16,382 |  |

450,127 |  | 435,803 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | - |  | 16,238 |  |

| The bank overdraft is secured via fixed and floating charges over all property and assets of the company.

| CENTRICK VALUATION & PROFESSIONAL |

| SERVICES LIMITED (REGISTERED NUMBER: 12701077) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| The Report of the Auditors was unqualified.

| Mr Arran Jones FCCA (Senior Statutory Auditor)

| for and on behalf of BK Plus Audit Limited

10. | PARENT COMPANY

| The largest group in which these accounts are consolidated is in that of PHM Group OY, Takomotie 1-3, Helsinki, FO-00380.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Norvestor SPV, Filipstad Brygge 2, 0252, Oslo, Norway.

12. | SHARE-BASED PAYMENT TRANSACTIONS

| The Group operates an HMRC approved executive management incentive plan (EMI).

| The vesting conditions are based on shareholder exit. The scheme was agreed by all parties on the 14 May 2021.

| 1 new options was granted during the year.

| All share options have been exercised during the period. The number and weighted average exercise price of share options are as follows:

|  | 2025 |  | 2025 |  |

|  | Weighted average |  | Number of options |  |

|  | exercise price (pounds per share) |  | (number of shares) |  |

| Outstanding at start of the period |  | 0.00 |  | 0.00 |  |

| Transferred to fellow subsidiary |  | 0.00 |  | 0.00 |  |

| Granted during the period |  | 160.00 |  | 1.00 |  |

| Lapsed during the period |  | 0.00 |  | 0.00 |  |

| Exercised during the year |  | 160.00 |  | 1.00 |  |

| Outstanding at end of the period |  | - |  | - |  |

| Exercisable at end of the period |  | - |  |

| Charge to the profit and loss account

| The total expense that has been recognised in profit or loss for the period in respect of share-based payment transactions, included in administrative expenses, comprises:

|  | 2025 |  | 2024 |

|  | £ |  | £ |

| Share-based payments charges |  | 100,595 |  | nil |

| All options were exercised during the year.