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REGISTERED NUMBER: 02641205 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 28 February 2026 |

| for |

| Professional Preparation Contractors |

| U.K. Limited |

| Professional Preparation Contractors |

| U.K. Limited (Registered number: 02641205) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Professional Preparation Contractors |

| U.K. Limited |

Company Information

for the Year Ended 28 February 2026

| DIRECTORS: | T J Glew

| P Igo

| REGISTERED OFFICE: | Preparation House

| Deacon Road

| Lincoln

| Lincolnshire

| LN2 4JB

| REGISTERED NUMBER: | 02641205 (England and Wales)

| ACCOUNTANTS: | Wright Vigar Limited

| Chartered Accountants & Business Advisers

| 15 Newland

| Lincoln

| Lincolnshire

| LN1 1XG

| Professional Preparation Contractors |

| U.K. Limited (Registered number: 02641205) |

Balance Sheet

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 168,631 |  | 126,821 |  |

CURRENT ASSETS

Stocks | 265,927 |  | 325,998 |  |

Debtors | 5 | 104,889 |  | 283,696 |  |

Cash at bank | 5,160 |  | 1,057 |  |

375,976 |  | 610,751 |  |

CREDITORS

Amounts falling due within one year | 6 | 269,125 |  | 500,460 |  |

NET CURRENT ASSETS | 106,851 |  | 110,291 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 275,482 |  | 237,112 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (44,343 | ) | (84,415 | ) |

PROVISIONS FOR LIABILITIES | (40,492 | ) | (22,003 | ) |

NET ASSETS | 190,647 |  | 130,694 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Capital redemption reserve | 30 |  | 30 |  |

Retained earnings | 189,617 |  | 129,664 |  |

SHAREHOLDERS' FUNDS | 190,647 |  | 130,694 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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 11 August 2026 and were signed on its behalf by:

T J Glew - Director

| Professional Preparation Contractors |

| U.K. Limited (Registered number: 02641205) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Professional Preparation Contractors U.K. 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Sale of goods

| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

| Rendering of services

| Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

| 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.

| Professional Preparation Contractors |

| U.K. Limited (Registered number: 02641205) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

| 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 17 (2025 - 22 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025 | 239,754 |  | 208,610 |  | 448,364 |  |

| Additions | 63,567 |  | 40,890 |  | 104,457 |  |

| Disposals | (30,086 | ) | - |  | (30,086 | ) |

| At 28 February 2026 | 273,235 |  | 249,500 |  | 522,735 |  |

| DEPRECIATION

| At 1 March 2025 | 172,651 |  | 148,892 |  | 321,543 |  |

| Charge for year | 4,858 |  | 45,207 |  | 50,065 |  |

| Eliminated on disposal | (17,504 | ) | - |  | (17,504 | ) |

| At 28 February 2026 | 160,005 |  | 194,099 |  | 354,104 |  |

| NET BOOK VALUE

| At 28 February 2026 | 113,230 |  | 55,401 |  | 168,631 |  |

| At 28 February 2025 | 67,103 |  | 59,718 |  | 126,821 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 104,234 |  | 258,950 |  |

| Other debtors | 655 |  | 24,746 |  |

104,889 |  | 283,696 |  |

| Professional Preparation Contractors |

| U.K. Limited (Registered number: 02641205) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 4,980 |  | 159,474 |  |

| Hire purchase contracts | 22,169 |  | 33,585 |  |

| Trade creditors | 95,150 |  | 134,791 |  |

| Amounts owed to group undertakings | 97,584 |  | 106,758 |  |

| Taxation and social security | 41,524 |  | 55,804 |  |

| Other creditors | 7,718 |  | 10,048 |  |

269,125 |  | 500,460 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 44,343 |  | 84,415 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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