These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

IPS Communications Limited is a private company limited by shares incorporated in England and Wales. The registered office is 11 Billet Lane, Scunthorpe, South Humberside, England, DN15 9YH.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts 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.

The financial statements have been prepared on the going concern basis. Subsequent to the balance sheet date, the immediate parent company has indicated its intention to undertake a voluntary liquidation of the company as part of a wider group simplification. At the date these financial statements were approved the company continues to have the financial support of its parent company and is able to meet its liabilities as they fall due. The directors have concluded that the going concern basis of preparation remains appropriate because the company will continue to settle any obligations which may arise in the normal course of business until the proposed liquidation is implemented.true

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.

Profit and loss account

The company has not traded during the year of the preceding financial period. During this time, the company received no income and incurred no expenditure.

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

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its activity 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.

The company has taken advantage of the exemption contained with Section 33.1A of FRS102 not to disclose transactions with wholly owned members of the group.

The company is a subsidiary undertaking of Alan Dick Communications Limited, the immediate parent company incorporated in the United Kingdom. The smallest and largest group in which the results of the company are consolidated is headed by Mutares SE & Co.KGaA, incorporated in Germany. The consolidated accounts of the company are available to the public and may be obtained from Arnulfstraße 19.80335, Munich, Germany.