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REGISTERED NUMBER: 04776603 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| RHG CONSULT LTD |

RHG CONSULT LTD (REGISTERED NUMBER: 04776603)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Statement of Changes in Equity | 3 |

Notes to the Financial Statements | 4 |

RHG CONSULT LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mrs S Patterson

| Mr L J Patterson

| SECRETARY: | Mrs S Patterson

| REGISTERED OFFICE: | Harborough Innovation Centre

| Airfield Business Park

| Market Harborough

| Leicestershire

| LE16 7WB

| REGISTERED NUMBER: | 04776603 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Mrs Ruth Cox ACA BA (Hons)

| AUDITORS: | Mark J Rees LLP Chartered Accountants

| and Statutory Auditors

| Granville Hall

| Granville Road

| Leicester

| LE1 7RU

| BANKERS: | HSBC Bank plc.

| 88 Westgate

| Grantham

| Lincolnshire

| NG31 6LF

RHG CONSULT LTD (REGISTERED NUMBER: 04776603)

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 13,561 |  | 16,387 |  |

13,561 |  | 16,387 |  |

CURRENT ASSETS

Debtors | 6 | 182,675 |  | 106,721 |  |

Cash at bank | 390,856 |  | 223,469 |  |

573,531 |  | 330,190 |  |

CREDITORS

Amounts falling due within one year | 7 | 171,007 |  | 60,349 |  |

NET CURRENT ASSETS | 402,524 |  | 269,841 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 416,085 |  | 286,228 |  |

PROVISIONS FOR LIABILITIES | 8 | 3,390 |  | 3,774 |  |

NET ASSETS | 412,695 |  | 282,454 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,002 |  | 1,002 |  |

Retained earnings | 10 | 411,693 |  | 281,452 |  |

SHAREHOLDERS' FUNDS | 412,695 |  | 282,454 |  |

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 7 August 2026 and were signed on its behalf by:

Mr L J Patterson - Director

RHG CONSULT LTD (REGISTERED NUMBER: 04776603)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2026

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 April 2024 | 1,000 |  | 627,886 |  | 628,886 |  |

Changes in equity

Increase in share capital | 2 |  | - |  | 2 |  |

Capital contribution to EOT | - |  | (427,707 | ) | (427,707 | ) |

Total comprehensive income | - |  | 81,273 |  | 81,273 |  |

Balance at 31 March 2025 | 1,002 |  | 281,452 |  | 282,454 |  |

Changes in equity

Capital contribution to EOT | - |  | (173,000 | ) | (173,000 | ) |

Total comprehensive income | - |  | 303,241 |  | 303,241 |  |

Balance at 31 March 2026 | 1,002 |  | 411,693 |  | 412,695 |  |

RHG CONSULT LTD (REGISTERED NUMBER: 04776603)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| RHG Consult Ltd 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 (£).

| Company Information

| RHG Consult Ltd is an independent training provider delivering apprenticeships and commercial qualifications.

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.

| Significant judgements and estimates

| The directors consider that there are no significant judgements or key sources of estimation uncertainty that require disclosure in these 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.

| Turnover represents income receivable from the provision of professional services in the ordinary course of business.

| Turnover is recognised when the company has satisfied its performance obligations, being when services have been provided to the client in accordance with the contractual terms, and the company obtains the right to consideration.

| Where services are provided over a period of time, turnover is recognised in the accounting period in which the services are performed, by reference to the stage of completion where this can be measured reliably.

| 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.

| 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 | - | 25% on reducing balance

| 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.

RHG CONSULT LTD (REGISTERED NUMBER: 04776603)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently, where material, at amortised cost using the effective interest method, less any impairment.

| Amounts recoverable on contract represent costs incurred by the company in relation to examinations purchased on behalf of apprentices where the related examination sitting has not yet taken place at the reporting date.

| Creditors

| Short term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are measured subsequently, where material, at amortised cost using the effective interest method, less any impairment.

| Going concern

| After reviewing the company’s forecasts and projections, which cover the 12-month period from the date of signing the financial statements, the directors have a reasonable expectation that the company have adequate resources to continue in operational existence for the foreseeable future. These forecasts and projections have considered a downside scenario in sales levels; however, management have also identified mitigating actions that could be taken to ensure that the company has sufficient funds to meet liabilities as they fall due over the next 12 months. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2025 - 20 ) .

RHG CONSULT LTD (REGISTERED NUMBER: 04776603)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | INTANGIBLE FIXED ASSETS

| Other

| intangibles

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 14,180 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 14,180 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 April 2025 | 39,707 |  |

| Additions | 2,045 |  |

| At 31 March 2026 | 41,752 |  |

| DEPRECIATION

| At 1 April 2025 | 23,320 |  |

| Charge for year | 4,871 |  |

| At 31 March 2026 | 28,191 |  |

| NET BOOK VALUE

| At 31 March 2026 | 13,561 |  |

| At 31 March 2025 | 16,387 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 19,529 |  | 8,520 |  |

| Other debtors | 163,146 |  | 98,201 |  |

182,675 |  | 106,721 |  |

RHG CONSULT LTD (REGISTERED NUMBER: 04776603)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

2026 | 2025 |

£ | £ |

| Trade creditors | 26,715 |  | 13,708 |  |

| Taxation and social security | 131,709 |  | 41,940 |  |

| Other creditors | 12,583 |  | 4,701 |  |

171,007 |  | 60,349 |  |

8. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 3,390 |  | 3,774 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 3,774 |  |

| Utilised during year | (384 | ) |

| Balance at 31 March 2026 | 3,390 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

| 2 | Redeemable preference | £1 | 2 |  | 2 |  |

1,002 |  | 1,002 |  |

| The Ordinary shares have full rights with regard to voting, dividends and capital distribution.

| The Redeemable preference shares do not carry a right to dividends or to vote except in limited circumstances. They rank first in respect of a return on assets on liquidation, capital reduction or otherwise.

10. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | 281,452 |  |

| Profit for the year | 303,241 |  |

| Capital contribution to EOT | (173,000 | ) |

| At 31 March 2026 | 411,693 |  |

RHG CONSULT LTD (REGISTERED NUMBER: 04776603)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

| The Report of the Auditors was unqualified.

| Mrs Ruth Cox ACA BA (Hons) (Senior Statutory Auditor)

| for and on behalf of Mark J Rees LLP Chartered Accountants

12. | PENSION COMMITMENTS

| The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the company within independently administered funds. The total contributions paid in the period amounted to £15,969 (2025: £14,233). Contributions of £3,406 (2025: £2,666) were unpaid at the year end.

13. | TRANSACTIONS WITH RELATED PARTIES

| In the year to 31st March 2025, all the shares of the Company were acquired by an Employee Ownership Trust (EOT) which holds them in a trust for employees as detailed in the note below.

14. | ULTIMATE CONTROLLING PARTY

| The parent and ultimate controlling parent company at the balance sheet date is RHG Consult Trustee Limited, a private limited company incorporated and registered in England and Wales. The registered office of RHG Consult Trustee Limited is Harborough Innovation Centre, Airfield Business Park, Market Harborough, England, LE16 7WB and copies of the parents financial statements are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

| RHG Consult Trustee Limited is an Employee Ownership Trust which was established on 24 October 2024 and is governed by a corporate trustee with independent and employee trustees. The trust operates for the long-term benefit of all employees and is not controlled by any individual.