BrightAccountsProduction v1.0.0 v1.0.0 2025-03-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company continued to be that of rescue services. 1 August 2026 2 2 13217911 2026-06-30 13217911 2025-02-28 13217911 2024-02-29 13217911 2025-03-01 2026-06-30 13217911 2024-03-01 2025-02-28 13217911 uk-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-06-30 13217911 uk-curr:PoundSterling 2025-03-01 2026-06-30 13217911 uk-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-06-30 13217911 uk-bus:FullAccounts 2025-03-01 2026-06-30 13217911 uk-core:ShareCapital 2026-06-30 13217911 uk-core:ShareCapital 2025-02-28 13217911 uk-core:RetainedEarningsAccumulatedLosses 2026-06-30 13217911 uk-core:RetainedEarningsAccumulatedLosses 2025-02-28 13217911 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-06-30 13217911 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-02-28 13217911 uk-bus:FRS102 2025-03-01 2026-06-30 13217911 uk-core:PlantMachinery 2025-03-01 2026-06-30 13217911 uk-core:CurrentFinancialInstruments 2026-06-30 13217911 uk-core:CurrentFinancialInstruments 2025-02-28 13217911 uk-core:WithinOneYear 2026-06-30 13217911 uk-core:WithinOneYear 2025-02-28 13217911 uk-core:EmployeeBenefits 2025-02-28 13217911 uk-core:EmployeeBenefits 2025-03-01 2026-06-30 13217911 uk-core:AcceleratedTaxDepreciationDeferredTax 2026-06-30 13217911 uk-core:TaxLossesCarry-forwardsDeferredTax 2026-06-30 13217911 uk-core:OtherDeferredTax 2026-06-30 13217911 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2026-06-30 13217911 uk-core:EmployeeBenefits 2026-06-30 13217911 2025-03-01 2026-06-30 13217911 uk-bus:Director1 2025-03-01 2026-06-30 13217911 uk-bus:Director2 2025-03-01 2026-06-30 13217911 uk-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-06-30 xbrli:pure iso4217:GBP xbrli:shares

Technical Rescue Services Ltd

Unaudited Financial Statements

for the financial period ended 30 June 2026

Technical Rescue Services Ltd

Company Registration Number: 13217911

STATEMENT OF FINANCIAL POSITION

as at 30 June 2026

|  |  | Jun 26 |  | Feb 25
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | - |  | 834
|  |  | ───────── |  | ─────────
Current Assets

Receivables |  | 6 | 230 |  | 1,353
Cash and cash equivalents |  |  | 10,035 |  | 21,995
|  |  | ───────── |  | ─────────
|  |  | 10,265 |  | 23,348
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  | 7 | (6,036) |  | (11,641)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 4,229 |  | 11,707
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 4,229 |  | 12,541
Provisions for liabilities |  | 8 | - |  | (158)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 4,229 |  | 12,383
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 4,227 |  | 12,381
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 4,229 |  | 12,383
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial period ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 1 August 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr John Crombie |  |  |  |  |
Director |  |  |  |  |
________________________________

Mr Ian Leslie Cain

Director

Technical Rescue Services Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 30 June 2026

1. | General Information
| Technical Rescue Services Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 13217911. The registered office of the company is Suite B The Stables, Bradbourne House, East Malling, Kent, ME19 6DZ. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 30 June 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| As explained in note to the financial statements, the directors do not consider the going concern basis to be appropriate and these financial statements have therefore not been prepared on that basis. The financial statements have been prepared in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax for rescue services.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 33.33% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Break up basis
| The company ceased trading on 30 June 2026 and the accounts have been prepared on a break up basis.

3. | Period of financial statements
| The financial statements are for the 16 month period ended 30 June 2026.

4. | Employees
| The average monthly number of employees, including directors, during the financial period was 2, (Feb 25 - 2).
|  | Jun 26 | Feb 25
|  | Number | Number
| Average number of employees | 2 | 2
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 1 March 2025 | 2,500 | 2,500
| Disposals | (2,500) | (2,500)
|  | ───────── | ─────────
| At 30 June 2026 | - | -
|  | ───────── | ─────────
| Depreciation
| At 1 March 2025 | 1,666 | 1,666
| On disposals | (1,666) | (1,666)
|  | ───────── | ─────────
| At 30 June 2026 | - | -
|  | ───────── | ─────────
| Net book value
| At 30 June 2026 | - | -
|  | ═════════ | ═════════
| At 28 February 2025 | 834 | 834
|  | ═════════ | ═════════

6. | Receivables | Jun 26 | Feb 25
|  | £ | £
| Taxation | 230 | 870
| Prepayments and accrued income | - | 483
|  | ───────── | ─────────
|  | 230 | 1,353
|  | ═════════ | ═════════

7. | Payables | Jun 26 | Feb 25
| Amounts falling due within one year | £ | £
| Trade payables | - | 163
| Taxation | - | 189
| Other creditors | 6,036 | 10,539
| Accruals | - | 750
|  | ───────── | ─────────
|  | 6,036 | 11,641
|  | ═════════ | ═════════

8. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | Jun 26 | Feb 25
|  | £ | £ | £
| At financial period start | 158 | 158 | 317
| Charged to profit and loss | (158) | (158) | (159)
|  | ───────── | ───────── | ─────────
| At financial period end | - | - | 158
|  | ═════════ | ═════════ | ═════════