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REGISTERED NUMBER: 15308084 (England and Wales)

Financial Statements for the Period 1 July 2024 to 30 September 2025

for

Duo Site Services Limited

Duo Site Services Limited (Registered number: 15308084)

Contents of the Financial Statements

for the Period 1 July 2024 to 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Duo Site Services Limited

Company Information

for the Period 1 July 2024 to 30 September 2025

| DIRECTOR: | T D Turner

| REGISTERED OFFICE: | Siskin Drive

| Middlemarch Business Park

| Coventry

| West Midlands

| CV3 4FJ

| REGISTERED NUMBER: | 15308084 (England and Wales)

| AUDITORS: | Thornton Springer LLP

| Chartered Accountants and

| Statutory Auditor

| 67 Westow Street

| London

| SE19 3RW

Duo Site Services Limited (Registered number: 15308084)

Balance Sheet

30 September 2025

| 30.9.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 32,917 |  | - |  |

CURRENT ASSETS

Debtors | 6 | 583,271 |  | 59,343 |  |

Cash at bank | 93,964 |  | - |  |

677,235 |  | 59,343 |  |

CREDITORS

Amounts falling due within one year | 7 | (803,247 | ) | (157,036 | ) |

NET CURRENT LIABILITIES | (126,012 | ) | (97,693 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (93,095 | ) | (97,693 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | (12,776 | ) | - |  |

NET LIABILITIES | (105,871 | ) | (97,693 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | (105,971 | ) | (97,793 | ) |

SHAREHOLDERS' FUNDS | (105,871 | ) | (97,693 | ) |

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 director and authorised for issue on 25 August 2026 and were signed by:

T D Turner - Director

Duo Site Services Limited (Registered number: 15308084)

Notes to the Financial Statements

for the Period 1 July 2024 to 30 September 2025

1. | STATUTORY INFORMATION

| Duo Site Services 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the recognition of certain financial assets and liabilities measured at fair value.

| Turnover

| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| Contract revenue recognition

| Turnover is measured at the fair value of consideration received or receivable, net of discounts, rebates, value added taxes and other sales taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Taxation

| Taxation for the period 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.

Duo Site Services Limited (Registered number: 15308084)

Notes to the Financial Statements - continued

for the Period 1 July 2024 to 30 September 2025

3. | 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 period 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| 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.

| Going concern

| The financial accounts have been prepared on a going concern basis; the company recognises there is an in-year loss in 24/25 but a healthy 12 month forecast of Duo group has been reviewed by the directors for 2026. The Management Team continue to be cost efficient by careful consideration of overheads. The Management Team have a scheduled review on a monthly basis and utilise this time to review past performance, refine forecast for upcoming months and to review current projects. The industry the company operates within has been fortunate enough to continue operating in these challenging times due to environmental factors. The directors also believe the company is a going concern as the entity will continue to meet all financial obligations as they fall due. They also confirmed that group support will be made available if needed.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 6 (2024 - 5 ) .

Duo Site Services Limited (Registered number: 15308084)

Notes to the Financial Statements - continued

for the Period 1 July 2024 to 30 September 2025

5. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| Additions | 39,500 |  |

| At 30 September 2025 | 39,500 |  |

| DEPRECIATION

| Charge for period | 6,583 |  |

| At 30 September 2025 | 6,583 |  |

| NET BOOK VALUE

| At 30 September 2025 | 32,917 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| Additions | 39,500 |  |

| At 30 September 2025 | 39,500 |  |

| DEPRECIATION

| Charge for period | 6,583 |  |

| At 30 September 2025 | 6,583 |  |

| NET BOOK VALUE

| At 30 September 2025 | 32,917 |  |

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

| 30.9.25 |  | 30.6.24

£ | £ |

| Trade debtors | 393,430 |  | 59,303 |  |

| Called up share capital not paid | 40 |  | 40 |  |

| Prepayments and accrued income | 189,801 |  | - |  |

583,271 |  | 59,343 |  |

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

| 30.9.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 8,874 |  | - |  |

| Trade creditors | 142,219 |  | - |  |

| Amounts owed to group undertakings | 627,145 |  | 123,879 |  |

| Taxation and social security | 18,138 |  | 20,841 |  |

| Other creditors | 6,871 |  | 12,316 |  |

803,247 |  | 157,036 |  |

Duo Site Services Limited (Registered number: 15308084)

Notes to the Financial Statements - continued

for the Period 1 July 2024 to 30 September 2025

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

| 30.9.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 12,776 |  | - |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | 21,650 |  | - |  |

| Hire purchase contracts are secured against the assets to which the loans relate.

10. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 30.9.25 |  | 30.6.24

| value: | £ | £ |

| 100 | Share capital 1 | £1 | 100 |  | 100 |  |

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

| The Report of the Auditors was unqualified.

| Stephen A Kaye (Senior Statutory Auditor)

| for and on behalf of Thornton Springer LLP

12. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13. | ULTIMATE CONTROLLING PARTY

| The parent company during the financial year is Duo Operations Limited, a company incorporated in England and Wales.

| These accounts have been consolidated in the PT McWilliams Group Limited accounts (ultimate parent) and for which copies of the consolidated financial statements can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.

| Mr. T D Turner & Mr. M F McWilliams are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.