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REGISTERED NUMBER: 03197176 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| HPC Corporation Limited |

| HPC Corporation Limited (Registered number: 03197176) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| HPC Corporation Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | J A Hinchliffe

| T J Hinchliffe

| REGISTERED OFFICE: | Little Lydgate Farm

| Main Road

| Holmesfield

| Sheffield

| S18 7WB

| REGISTERED NUMBER: | 03197176 (England and Wales)

| ACCOUNTANTS: | Bates Weston LLP

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| HPC Corporation Limited (Registered number: 03197176) |

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Investments | 5 | 80 |  | 80 |  |

Investment property | 6 | 704,740 |  | 704,740 |  |

704,820 |  | 704,820 |  |

CURRENT ASSETS

Debtors | 7 | 1,385,740 |  | 849,365 |  |

Cash at bank | 8,052,452 |  | 7,843,729 |  |

9,438,192 |  | 8,693,094 |  |

CREDITORS

Amounts falling due within one year | 8 | 7,980,537 |  | 7,538,936 |  |

NET CURRENT ASSETS | 1,457,655 |  | 1,154,158 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,162,475 |  | 1,858,978 |  |

CAPITAL AND RESERVES

Called up share capital | 4,000 |  | 4,000 |  |

Share premium | 671,333 |  | 671,333 |  |

Retained earnings | 1,487,142 |  | 1,183,645 |  |

SHAREHOLDERS' FUNDS | 2,162,475 |  | 1,858,978 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

| HPC Corporation Limited (Registered number: 03197176) |

Balance Sheet - continued

31 March 2026

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 15 July 2026 and were signed on its behalf by:

J A Hinchliffe - Director

| HPC Corporation Limited (Registered number: 03197176) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| HPC Corporation 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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about HPC Corporation 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 represents management charges receivable, excluding value added tax.

| Rents receivable on property income are included in other income.

| Intangible assets

| Goodwill, being the amount paid in connection with the acquisition of the business in 2011 has been fully amortised.

| Investment property

| Investment property is not depreciated but is revalued annually at its fair value with any surplus or deficit reflected in the profit and loss account and transferred to a fair value reserve.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 1,340,786 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 1,340,786 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

| HPC Corporation Limited (Registered number: 03197176) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 80 |  |

| NET BOOK VALUE

| At 31 March 2026 | 80 |  |

| At 31 March 2025 | 80 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 704,740 |  |

| NET BOOK VALUE

| At 31 March 2026 | 704,740 |  |

| At 31 March 2025 | 704,740 |  |

| Included in fair value of investment property is freehold land of £ 50,000 (2025 - £ 50,000 ) which is not depreciated.

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2026 | 704,740 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 704,740 |  | 704,740 |  |

| Investment property was valued on a fair value basis on 31 March 2026 by the directors .

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

2026 | 2025 |

£ | £ |

| Trade debtors | 9,000 |  | 9,000 |  |

| Amounts owed by group undertakings | 1,355,835 |  | 700,000 |  |

| Other debtors | 18,406 |  | 140,365 |  |

| Tax | 2,499 |  | - |  |

1,385,740 |  | 849,365 |  |

| HPC Corporation Limited (Registered number: 03197176) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

2026 | 2025 |

£ | £ |

| Taxation | - |  | 27,232 |  |

| Social security and other taxes | 7 |  | 13 |  |

| Other creditors | 127,270 |  | 5,398,119 |  |

| Directors' current accounts | 7,381,981 |  | 1,673,628 |  |

| Accruals and deferred income | 471,279 |  | 439,944 |  |

7,980,537 |  | 7,538,936 |  |