Company registration number 02806257 (England and Wales)
PREMIER SUPPORT SERVICES LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PREMIER SUPPORT SERVICES LIMITED
COMPANY INFORMATION
Directors
Ricky Sunar
(Appointed 25 April 2025)
Danielle Parker
Andrew Walker
Company number
02806257
Registered office
4-5 Western Court
Bromley Street Digbeth
Birmingham
B9 4AN
Auditor
Sedulo Audit Limited
Statutory Auditor
St Paul's House
23 Park Square
Leeds
West Yorkshire
United Kingdom
LS1 2ND
PREMIER SUPPORT SERVICES LIMITED
CONTENTS
Page
Strategic report
1 - 3
Directors' report
4 - 5
Directors' responsibilities statement
6
Independent auditor's report
7 - 9
Profit and loss account
10
Statement of comprehensive income
11
Balance sheet
12
Statement of changes in equity
13
Notes to the financial statements
14 - 28
PREMIER SUPPORT SERVICES LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The directors present the strategic report for the year ended 30 September 2025.

Review of the business

During the year the company continued to provide commercial cleaning, facilities management, building maintenance and related support services to customers across the United Kingdom.

T he year remained competitive for the facilities management sector, with customers continuing to review property usage, operating costs and service requirements. Against that background, the company focused on protecting service quality, improving operational discipline and ensuring that its cost base remained appropriate for the level and type of work being delivered.

Turnover increased to £27.1m from £25.0m in the prior year. Gross profit remained broadly stable at £5.3m, although gross margin reduced to 19.49% from 20.89%. Profit before tax reduced to £655 k from £773k, reflecting margin pressure and increased operating and finance costs.

The directors have continued to streamline the business and make it more focused on customer service, profitable growth and consistent delivery standards. This included restructuring certain areas of the business, developing and deploying a new dedicated sales team, improving commercial focus and continuing to invest management time in people development, service delivery and customer relationships.

The company remains focused on reliable service delivery, retaining and developing its people, improving contract performance and building long term customer relationships. The directors consider these areas to be central to the company’s future performance and resilience.

Principal risks and uncertainties

The directors regularly consider the principal risks facing the company as part of the management of the business. The principal risks and uncertainties are considered to be as follows:

- Economic conditions and customer demand: the company remains exposed to wider economic conditions, including customer cost pressures, business failures and changes in the way customers use their premises. These factors may affect service volumes, contract scope and customer retention.

- Margin and pricing pressure: the company operates in a competitive market and is exposed to wage inflation, supplier cost increases and pressure on contract pricing. The directors manage this risk through contract review, c o st control and a focus on commercially sustainable work.

- Labour and people risk: the company depends on its employees and managers to deliver consistent service standards. Recruitment, retention, training and supervision remain important areas of focus, particularly in a labour intensive sector.

- S ervice delivery and customer service: maintaining consistent operational performance is essential to customer retention and reputation. The company manages this risk through operational oversight, customer engagement and continued focus on service standards.

- Credit and cash collection risk: the company is exposed to the recoverability and timing of trade debtor receipts. The directors monitor debtor levels, credit control and cash management to support liquidity and working capital.

- Technology and systems risk: the company continues to rely on operating systems, data and communications technology to manage service delivery and reporting. The directors recognise the need to continue improving systems and controls in line with the needs of the business.

- Regulatory and compliance risk: the company operates in an environment requiring compliance with employment law, health and safety, data protection and other applicable regulatory requirements. The directors seek to manage this risk through policies, procedures, training and external advice where appropriate.

PREMIER SUPPORT SERVICES LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
Development and performance

The company has continued to develop its operating structure in response to market conditions and customer requirements. The restructuring undertaken during the year was designed to improve efficiency, strengthen accountability and support profitable growth.

The development and deployment of a new dedicated sales team is intended to improve the company’s ability to identify suitable opportunities, support existing customer relationships and ensure that new work is pursued on a commercially disciplined basis. The directors also remain focused on people development, service standards and operational management as key drivers of future performanc e.

Key performance indicators

The directors monitor a range of financial and operational measures when assessing the performance of the company. The principal financial measures for the year included:

- Tu rnover £27.1m (2024 - £25.0m): this was increased both through organic growth and the renegotiation of customer contracts.

- Gross profit 19.49% (2024 - 20.89%): the increase in National Minimum Wage has impacted margin but the directors are pleased that the renegotiated contracts have mitigated this negative impact.

- Operating profit £411k (2024 - £574k): whilst administrative costs increased in the year the directors are confident that these increases can be absorbed by the company. Costs will reduce in the coming period as the company vacates properties that are no longer required.

Non-financial measures considered by the directors include:

C ustomer retention and satisfaction 87% (2024 - 84%): the team is committed to delivering a high-quality customer experience, building stronger relationships and responding effectively to customer needs. The increase demonstrates continued customer confidence and loyalty providing a solid foundation for sustained growth and future success.

S taff retention and employee development 96% (2024 - 95%): the directors are pleased with the organisation's continued success in retaining a stable and experienced workforce. Retentio nis expected to remain high due to continued investment in employee wellbeing, professional development opportunities, supportive leadership and a positive workplace culture, all of which contributes to high levels of staff engagement and job satisfaction.

E ffectiveness of the company’s sales and operational management structures: whilst not lending itself to exact statistical analysis the directors believe that management structures are effective in providing clear leadership, accountability and direction across the organisation. Roles and responsibilities are well defined, enabling efficient decision making and strong communication between teams. The structure supports collaboration, promotes consistency in operations, and allows the organisation to respond effectively to challenges and opportunities. Overall the management framework contributes positively to achieving strategic objectives and maintaining high standards of performance.

The directors expect these measures to remain important as the business continues to focus on profitable growth and service quality.

PREMIER SUPPORT SERVICES LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -

Future Developments

Looking ahead, the directors expect the company to continue focusing on profitable growth, customer service and operational efficiency. The development of the new dedicated sales team, the streamlining of the operating structure and the continued emphasis on people development are expected to support the company’s future performance.

The company will continue to review its cost base, contract performance and working capital requirements while seeking to improve service delivery and strengthen customer relationships. The directors remain confident that the steps taken during the year provide a stronger platform for sustainable growth and improved profitability.

On behalf of the board

Andrew Walker
Director
5 August 2026
PREMIER SUPPORT SERVICES LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -

The directors present their annual report and financial statements for the year ended 30 September 2025.

Principal activities

The principal activity of the company continued to be the provision of commercial cleaning, facilities management, building maintenance and related support services.

Results and dividends

Detailed results for the year are set out in the attached financial statements. The company made a p re tax profit for the financial year of £654,736 (2024 - £773,234).

During the year interim dividends on o rdinary shares were paid amounting to £1,500,000 (2024 - £1,958,109). The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Ricky Sunar
(Appointed 25 April 2025)
Danielle Parker
Andrew Walker
Adrian Farrow
(Resigned 8 April 2025)
Qualifying third party indemnity provisions

The company has made qualifying third party indemnity provisions for the benefit of its directors during the year. These provisions remain in force at the reporting date.

Financial instruments
Financial risk management

The company’s activities expose it to a number of financial risks, including credit risk, cash flow risk and liquidity risk. The directors manage these risks through regular review of working capital, debtor recovery, supplier obligations and available finance facilities. The company does not use derivative financial instruments for speculative purposes.

Liquidity risk

The directors monitor liquidity to ensure that sufficient funds are available for ongoing operations and future requirements. This includes review of cash resources, debtor recoverability, supplier commitments and finance facilities available to the company.

Cash flow risk

The company manages cash flow risk by monitoring cash balances, debtor receipts, creditor payments and forecast working capital requirements. The company has access to an invoice discounting facility and continues to monitor its financing requirements in light of trading activity and customer payment patterns.

Credit risk

The company’s credit risk is primarily attributable to trade debtors. The directors manage this risk through credit control procedures, review of overdue balances and consideration of provisions where recovery is doubtful. The company seeks to maintain a broad customer base and to manage exposure to individual customer default.

Research and development

The company did not carry out any research and development activities during the financial year.

PREMIER SUPPORT SERVICES LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the company continues and that the appropriate training is arranged. It is he policy of the company that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Employee involvement

The company's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.

Information about matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial end economic factors affecting the company's performance.

There is no employee share scheme at present, but the Directors are considering the introduction of such a scheme as a means of further encouraging the involvement of employees in the company's performance.

Post reporting date events

The directors are of the opinion that there are no significant post reporting date events requiring disclosure in these financial statements.

Auditor

In accordance with the company's articles, a resolution proposing that Sedulo Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

Strategic report

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report. It has done so in respect of future developments.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
Andrew Walker
Director
5 August 2026
PREMIER SUPPORT SERVICES LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -

The directors are responsible for preparing the annual report 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; and

- 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.

PREMIER SUPPORT SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PREMIER SUPPORT SERVICES LIMITED
- 7 -
Opinion

We have audited the financial statements of Premier Support Services Limited (the 'company') for the year ended 30 September 2025 which comprise the profit and loss account, the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including 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 30 September 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 Auditor's 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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. 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. 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 course of 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 our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

PREMIER SUPPORT SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PREMIER SUPPORT SERVICES LIMITED (CONTINUED)
- 8 -
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 identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which 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 directors' r esponsibilities s tatement, 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 is 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.

Auditor's 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 an auditor's report 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the facilities management and business support services sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006 and taxation legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

PREMIER SUPPORT SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PREMIER SUPPORT SERVICES LIMITED (CONTINUED)
- 9 -

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries selected on a risk criteria basis to identify unusual transactions; and

- investigated the rationale behind significant or unusual transactions; and

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to any actual and potential litigation and claims.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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 an auditor's report 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.

Sam Perkin (Senior Statutory Auditor)
For and on behalf of Sedulo Audit Limited
Chartered Accountant
Statutory Auditor
St Paul's House
23 Park Square
Leeds
West Yorkshire
LS1 2ND
United Kingdom
5 August 2026
PREMIER SUPPORT SERVICES LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -
2025
2024
Notes
£
£
Turnover
3
27,068,176
24,969,375
Cost of sales
(21,792,805)
(19,752,953)
Gross profit
5,275,371
5,216,422
Administrative expenses
(4,864,484)
(4,602,129)
Exceptional item
4
-
0
(40,333)
Operating profit
5
410,887
573,960
Interest receivable and similar income
9
467,774
462,470
Interest payable and similar expenses
10
(224,426)
(263,196)
Profit before taxation
654,235
773,234
Tax on profit
11
18,232
(37,558)
Profit for the financial year
672,467
735,676
PREMIER SUPPORT SERVICES LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 11 -
2025
2024
£
£
Profit for the year
672,467
735,676
Other comprehensive income
-
-
Total comprehensive income for the year
672,467
735,676
PREMIER SUPPORT SERVICES LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 12 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
14
330,170
408,629
Current assets
Stocks
15
91,630
91,630
Debtors
16
9,853,098
9,958,010
Cash at bank and in hand
462,702
90,708
10,407,430
10,140,348
Creditors: amounts falling due within one year
17
(6,948,033)
(5,875,393)
Net current assets
3,459,397
4,264,955
Total assets less current liabilities
3,789,567
4,673,584
Creditors: amounts falling due after more than one year
18
(44,794)
(93,557)
Provisions for liabilities
Deferred tax liability
21
-
0
7,721
-
(7,721)
Net assets
3,744,773
4,572,306
Capital and reserves
Called up share capital
23
100
100
Profit and loss reserves
3,744,673
4,572,206
Total equity
3,744,773
4,572,306

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 5 August 2026 and are signed on its behalf by:
Andrew Walker
Director
Company registration number 02806257 (England and Wales)
PREMIER SUPPORT SERVICES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 13 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 October 2023
100
5,794,639
5,794,739
Year ended 30 September 2024:
Profit and total comprehensive income
-
735,676
735,676
Dividends
12
-
(1,958,109)
(1,958,109)
Balance at 30 September 2024
100
4,572,206
4,572,306
Year ended 30 September 2025:
Profit and total comprehensive income
-
672,467
672,467
Dividends
12
-
(1,500,000)
(1,500,000)
Balance at 30 September 2025
100
3,744,673
3,744,773
PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 14 -
1
Accounting policies
Company information

Premier Support Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4-5 Western Court, Bromley Street Digbeth, Birmingham, B9 4AN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Premier Support Services Group Limited consolidated financial statements are available from its registered office, 4-5 Western Court, Bromley Street, Digbeth, Birmingham B9 4AN.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 15 -
1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for cleaning services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes inro account trade discounts, settlement discounts and volume rebates.

Both commercial and industrial services are billed monthly on the first day of the following month of the cleaning service in line with the agreed contract price. Accrued income is recorded when services have been performed, but invoicing is delayed due to contractual billing cycles.

Revenue from contracts for building maintenance services is recognised in accordance with the stage of completion method, if costs incurred and estimated costs to completion can be measured reliably. The stage of completion is determined using the cost-to-cost method where incurred costs, primarily labour and materilas are compared to total estimated contract costs. In cases where reliable estimation is not possible revenue is recognised only to the extent that expenses are recoverable. Deferred income represents advance payments received from customers prior to works completed, these amounts are recorded as contract liabilities and recognised as revenue once the related performance obligations are satisfied.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
15% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 16 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 17 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 18 -
1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 19 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The key assumptions concerning the future, and other key sources of estimation uncertainty, that have a heightened risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Recoverability of receivables

The company establishes a provision for receivables that are estimated not to be recoverable. When assessing recoverability, the directors have considered factors such as the aging of the receivables, past experience of recoverability, and the credit profile of individual or groups of customers.

Determining residual values and useful economic lives of tangible

The company depreciates tangible assets, over their estimated useful lives. The estimation of the useful lives of tangible assets is based on historic performance as well as expectations about future use and therefore requires estimates and assumptions to be applied.

Judgement is also applied, when determining the residual values for fixed assets. When determining the residual value, the directors have assessed the amount that the company would currently obtain for the disposal of the asset, if it were already of the condition expected at the end of its useful life. Where possible this is done with reference to external market prices.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Cleaning
16,601,084
16,729,103
Maintenance
1,079,744
1,161,285
Building
2,132,329
998,485
Other
7,255,019
6,080,502
27,068,176
24,969,375
2025
2024
£
£
Turnover analysed by geographical market
United Kingdom
27,068,176
24,969,375
PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
3
Turnover and other revenue
(Continued)
- 20 -
2025
2024
£
£
Other revenue
Interest income
467,774
462,470
4
Exceptional item
2025
2024
£
£
Expenditure
Restructuring costs
-
40,333

Exceptional costs in the prior year were in relation to the costs reduction and non-recurring costs of the group restructure.

5
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Depreciation of tangible fixed assets
78,459
78,569
Loss on disposal of tangible fixed assets
2,074
5,238
Operating lease charges
125,265
155,000
6
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
24,700
18,650

The company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent company.

PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 21 -
7
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Directors
3
4
Administration
56
66
Sales and Management
1,251
1,496
Total
1,310
1,566

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
15,681,920
16,091,463
Social security costs
1,250,718
892,530
Pension costs
248,021
198,296
17,180,659
17,182,289
8
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
286,805
302,125
Company pension contributions to defined contribution schemes
3,916
1,321
290,721
303,446

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 1 (2024 - 1).

Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
102,485
115,215
Company pension contributions to defined contribution schemes
2,971
1,321
PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 22 -
9
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
-
0
2,870
Interest receivable from group companies
467,774
458,109
Other interest income
-
0
1,491
Total income
467,774
462,470
10
Interest payable and similar expenses
2025
2024
£
£
Bank interest
-
495
Other interest on financial liabilities
218,618
258,029
Interest on finance leases and hire purchase contracts
5,808
4,672
224,426
263,196
11
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
-
0
31,165
Deferred tax
Origination and reversal of timing differences
(18,232)
6,393
Total tax (credit)/charge
(18,232)
37,558
PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
11
Taxation
(Continued)
- 23 -

The actual (credit)/charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
654,235
773,234
Expected tax charge based on the standard rate of corporation tax in the UK of 25% (2024: 25%)
163,559
193,309
Effects of:
Expenses that are not deductible in determining taxable profit
5,978
48,146
Income not taxable in determining taxable profit
(27,111)
(114,527)
Group relief
(160,658)
(68,837)
Permanent capital allowances in excess of depreciation
-
0
(20,533)
Taxation (credit)/charge in the financial statements
(18,232)
37,558
12
Dividends
2025
2024
2025
2024
Per share
Per share
Total
Total
£
£
£
£
Ordinary shares
Interim paid
15,000.00
19,581.00
1,500,000
1,958,109
13
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024 and 30 September 2025
381,040
Amortisation and impairment
At 1 October 2024 and 30 September 2025
381,040
Carrying amount
At 30 September 2025
-
0
At 30 September 2024
-
0
PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 24 -
14
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024 and 30 September 2025
542,628
625,564
380,771
1,548,963
Depreciation and impairment
At 1 October 2024
466,446
471,983
201,905
1,140,334
Depreciation charged in the year
17,008
21,518
39,933
78,459
At 30 September 2025
483,454
493,501
241,838
1,218,793
Carrying amount
At 30 September 2025
59,174
132,063
138,933
330,170
At 30 September 2024
76,182
153,581
178,866
408,629

The net carrying amount of assets held under finance leases in motor vehicles is £104,055 (202 4: £161,231).

15
Stocks
2025
2024
£
£
Raw materials and consumables
91,630
91,630
16
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,400,575
5,018,423
Amounts owed by group undertakings
-
0
1,000,000
Prepayments and accrued income
2,268,566
241,028
5,669,141
6,259,451
Deferred tax asset (note 21)
10,511
-
0
5,679,652
6,259,451
PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
16
Debtors
(Continued)
- 25 -
2025
2024
Amounts falling due after more than one year:
£
£
Amounts owed by group undertakings
4,173,446
3,698,559
Total debtors
9,853,098
9,958,010

Monies advanced to group entities attract interest at 5.00% over base rate.

In the prior year accrued income was disclosed within 'Trade debtors whereas in the current period the Directors are of the opinion that it would be accurate to disclose this within 'Prepayments and accrued income'.

17
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans and overdrafts
19
2,084,281
2,004,232
Obligations under finance leases
20
42,203
27,286
Trade creditors
2,492,127
1,598,148
Corporation tax
(631)
31,165
Other taxation and social security
875,507
696,268
Other creditors
1,096,297
1,172,378
Accruals and deferred income
358,249
345,916
6,948,033
5,875,393
18
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
20
44,794
93,557
PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 26 -
19
Loans and overdrafts
2025
2024
£
£
Bank overdrafts
2,084,281
2,004,232
Payable within one year
2,084,281
2,004,232

Bibby Financial Services Ltd have a first legal mortgage on all land belonging to the company (land meaning such items as freehold land, leasehold land, buildings, fixtures and fittings and plant and machinery). It also contains a fixed charge and a floating charge on all property or undertakings of the company.

FDC Debt LLP, acting by its general partner FDC General Partner Limited have a fixed charge and floating charge on all the property and undertakings of the company.

20
Finance lease obligations
2025
2024
Amounts due:
£
£
Within one year
42,203
27,286
After more than one year
44,794
93,557
86,997
120,843
2025
2024
Future minimum lease payments due:
£
£
Within one year
42,203
27,286
In two to five years
44,794
93,557
86,997
120,843

Finance lease payments represent rentals payable by the company for certain items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 27 -
21
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
Assets
Assets
2025
2024
2025
2024
Balances:
£
£
£
£
Fixed asset timing differences
-
7,721
1,389
-
Unpaid pension contributions
-
-
9,122
-
-
7,721
10,511
-
2025
Movements in the year:
£
Liability at 1 October 2024
7,721
Credit to profit or loss
(18,232)
Asset at 30 September 2025
(10,511)
22
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
248,021
198,296

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

23
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
PREMIER SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 28 -
24
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
161,279
125,265
Years 2-5
416,334
554,257
577,613
679,522
25
Events after the reporting date

No events after the reporting date have occurred that required disclosure.

26
Ultimate controlling party

Premier Support Services Group Limited (incorporated in England & Wales) is regarded by the Directors as being the company's ultimate parent company.

The parent undertaking of the largest and smallest group for which consolidated accounts are prepared are Premier Support Services Group Limited whose Registered Office is 4-5 Western Court, Bromley Street, Digbeth B9 4AN. Consolidated accounts are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

The group and parent company is controlled by A Walker by virtue of their majority shareholding.

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