Contents of the Financial Statements

for the Period Ended 30 November 2025

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Directors

The director shown below has held office during the whole of the period from
1 December 2024 to 30 November 2025

The director shown below has held office during the period of
1 December 2024 to 15 April 2025

The director shown below has held office during the period of
15 April 2025 to 30 November 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
20 August 2026

And signed on behalf of the board by:
Name: A S Douglass
Status: Secretary

Profit And Loss Account

for the Period Ended 30 November 2025

Balance sheet

As at 30 November 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 November 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Other accounting policies

  Basis of accounting The financial statements have been prepared in accordance with Financial Reporting Standard (FRS) 101 - Reduced Disclosure Framework. The financial statements have been prepared on a going concern basis and under the historical cost convention, in accordance with the Companies Act 2006. The following exemptions from the requirements of International Financial Reporting Standards (IFRS) have been applied in the preparation of these financial statements, in accordance with FRS 101 - Reduced Disclosure Framework: -paragraphs 45(b) and 46 to 52 of IFRS 2 - Share-based payment (details of the number and weighted-average exercise prices of share options and how the fair value of goods or services received was determined); -paragraphs 62, B64(d), B64(e), B64(g), B64(h), B64(j) to B64(m), B64(n) (ii), B64(o)(ii), B64(p), B64(q)(ii), B66 and B67 of IFRS 3 - Business Combinations; -paragraph 33(c) of IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations; -IFRS 7 - Financial Instruments: Disclosures; -paragraph 38 of IAS 1 - Presentation of Financial Statements to present comparative information in respect of: -paragraph 79(a)(iv) of IAS 1 - Presentation of Financial Statements; - -paragraph 73(e) of IAS 16 - Property, Plant and Equipment; -paragraph 118(e) of IAS 38 - Intangible Assets (reconciliations between the carrying amount at the beginning and end of the period); -paragraphs 10(d) (statement of cash flows), 10(f) (statement of financial position as at the beginning of the preceding period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements), 16 (statement of compliance with all IFRSs), 38A (requirement for minimum of two primary statements, including cash flow statements), 38B-D (additional comparative information), 40A-D (requirements for a third statement of financial position), 111 (cash flow statement information) and 134 to 136 (capital management disclosures) of IAS 1 - Presentation of Financial Statements; -IAS 7 - Statement of Cash Flows; -paragraphs 30 and 31 of IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors (requirement for the disclosure of information when an entity has not applied a new IFRS that has been issued but is not yet effective); -paragraph 17 of IAS 24 - Related Party Disclosures (key management compensation); -IAS 24 - Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member; and -paragraphs 130(f)(ii), 130(f)(iii), 134(d) to 134(f) and 135(c) to 135 (e) of IAS 36 - Impairment of Assets (disclosures when the recoverable amount is fair value less costs of disposal, assumptions involved in estimating recoverable amounts of cash generating units containing goodwill or intangible assets with indefinite useful lives and management’s approach to determining these amounts). Accounting judgements and key sources of estimation uncertainty The preparation of financial statements in conformity with FRS 101 - Reduced Disclosure Framework requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Company’s accounting policies. The Directors consider that there are no critical areas of judgement or complexity, or areas where assumptions and estimates are significant in the financial statements. No new standards, amendments or interpretations, effective for the first time for the financial year beginning on or after 1 December 2024 have had a material impact on the Company. The principal accounting policies applied in the preparation of these financial statements are set out below: Going concern The Directors have made appropriate enquiries and reviewed the current financial position, including all the information presented in its strategic review of the business and the forecast covering the twelve months from the date of this report (“the going concern assessment period”) and have considered foreseeable downsides, stress tests and scenarios. The Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the going concern assessment period. The Company has the full financial support, from its ultimate parent, Porvair plc, and the Directors are confident the Company’s group will continue to have sufficient resources to provide support if required. Further detail is contained in the viability statement and going concern disclosure included in the Strategic report of Porvair plc’s financial statements. The Company therefore continues to adopt the going concern basis in preparing its financial statements. Investments Investments are stated at cost less provision for permanent diminution in value. Consolidation These financial statements present information about the Company as an individual undertaking and not about its Group. The Company is a wholly-owned subsidiary of Porvair plc and is included in the consolidated financial statements of Porvair plc, a company incorporated in England and Wales, which are publicly available. Consequently, the Company has taken advantage of the exemption from preparing consolidated financial statements under the terms of section 400 of the Companies Act 2006. Accounting standards in issue but not yet effective There are no IFRSs or IFRIC interpretations that are not yet effective that would be expected to have a material impact on the Company. Taxation Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition (other than a business combination) of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. Deferred tax is calculated at the tax rates which have been enacted or substantively enacted by the balance sheet date and are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is recognised in the income statement, except when it relates to items recognised directly to other comprehensive income or directly to equity. In this case, the deferred tax is also recognised in other comprehensive income or directly in equity, respectively.

Notes to the Financial Statements

for the Period Ended 30 November 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0