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REGISTERED NUMBER: 12152697 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| INFRASTRUCTURE SERVICE PARTNERS GROUP |

| LIMITED |

INFRASTRUCTURE SERVICE PARTNERS GROUP

LIMITED (REGISTERED NUMBER: 12152697)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

INFRASTRUCTURE SERVICE PARTNERS GROUP

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | C D Brazendale

| T R Burks

| M W Hammond

| REGISTERED OFFICE: | Chapter House

| Priesthawes Farm

| Polegate

| East Sussex

| BN26 6QU

| REGISTERED NUMBER: | 12152697 (England and Wales)

| AUDITORS: | Watson Associates (Audit Services) Ltd

| 30 - 34 North Street

| Hailsham

| East Sussex

| BN27 1DW

INFRASTRUCTURE SERVICE PARTNERS GROUP

LIMITED (REGISTERED NUMBER: 12152697)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 2,322,389 |  | 2,322,388 |  |

CURRENT ASSETS

Debtors | 5 | 739,392 |  | 970,018 |  |

CREDITORS

Amounts falling due within one year | 6 | (2,177,407 | ) | (2,408,032 | ) |

NET CURRENT LIABILITIES | (1,438,015 | ) | (1,438,014 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 884,374 |  | 884,374 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,099,990 | ) | (1,099,990 | ) |

NET LIABILITIES | (215,616 | ) | (215,616 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Share premium | 111,288 |  | 111,288 |  |

Retained earnings | (327,004 | ) | (327,004 | ) |

(215,616 | ) | (215,616 | ) |

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 10 August 2026 and were signed on its behalf by:

T R Burks - Director

INFRASTRUCTURE SERVICE PARTNERS GROUP

LIMITED (REGISTERED NUMBER: 12152697)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Infrastructure Service Partners Group 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Infrastructure Service Partners Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Infrastructure Service Partners Holdings Limited, Chapter House Priesthawes Farm, Hailsham Road, Polegate, East Sussex, United Kingdom, BN26 6QU.

| Investments in subsidiaries

| Investments in subsidiaries are measured at cost less accumulated impairment.

| Investments in unlisted company shares, whose market value value can be reliably determined, are

| remeasured to market value at each balance sheet date. Gains and losses on remeasurement are

| recognised in the profit or loss account for the period. Where market value cannot be reliably determined,

| such investments are stated at historic cost less impairment.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of

| financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and

| other third parties, and loans to related parties.

| Debt instruments that are payable or receivable within one year, are measured, initially and subsequently,

| at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt

| instruments are initially measured at present value of the future payments and subsequently at amortised

| cost using the effective interest method.

| 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 profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there

| is an 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.

INFRASTRUCTURE SERVICE PARTNERS GROUP

LIMITED (REGISTERED NUMBER: 12152697)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Going concern

| The financial statements have been prepared on a going concern basis. The directors have made an assessment of the company's ability to continue as a going concern and have reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of approval of these financial statements.

| In making this assessment, the directors have considered the company's budgets, cash flow forecasts, and available financing facilities. They have also considered the impact of the subsidiary which entered administration in August 2025, current economic conditions and other relevant factors on the company's activities and financial position.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim dividends are recognised

| when paid. Final equity dividends are recognised when approved by the shareholders at an annual general

| meeting.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

INFRASTRUCTURE SERVICE PARTNERS GROUP

LIMITED (REGISTERED NUMBER: 12152697)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025 | 2,322,388 |  |

| Additions | 1 |  |

| At 31 December 2025 | 2,322,389 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,322,389 |  |

| At 31 December 2024 | 2,322,388 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 12,228 |  | 12,228 |  |

| Amounts owed by group undertakings | 727,164 |  | 957,790 |  |

739,392 |  | 970,018 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 2,165,179 |  | 2,012,178 |  |

| Other creditors | 12,228 |  | 395,854 |  |

2,177,407 |  | 2,408,032 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 1,000,000 |  | 1,000,000 |  |

| Other creditors | 99,990 |  | 99,990 |  |

1,099,990 |  | 1,099,990 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Preference shares | 99,990 |  | 99,990 |  |

8. | SECURED DEBTS

| Fixed and floating charge over all of the property or undertaking of the company, dated 16 August 2019.

INFRASTRUCTURE SERVICE PARTNERS GROUP

LIMITED (REGISTERED NUMBER: 12152697)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| The Report of the Auditors was unqualified.

| Samuel W Chown FCCA (Senior Statutory Auditor)

| for and on behalf of Watson Associates (Audit Services) Ltd