REGISTERED NUMBER: 03054901 (England and Wales)

Report of the Directors and

Financial Statements for the Year Ended 31 December 2025

for

Arribatec UK Ltd

Page

Company Information

1

Report of the Directors

2

Report of the Independent Auditors

4

Statement of Comprehensive Income

8

Balance Sheet

9

Statement of Changes in Equity

10

Notes to the Financial Statements

11

DIRECTORS:

M D Bloomer

A R Burrows

O J Kjolvik

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

REGISTERED NUMBER:

03054901 (England and Wales)

AUDITORS:

BDO Northern Ireland

Chartered accountant & statutory auditor

Metro Building, 1st Floor

6-9 Donegall Square South

Belfast

BT1 5JA

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of management and computer consultancy services.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

M D Bloomer

A R Burrows

Other changes in directors holding office are as follows:

G Johansen - resigned 28 February 2025

B Brocks - resigned 4 March 2025

O J Kjolvik - appointed 4 March 2025

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, BDO Northern Ireland, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A R Burrows - Director

8 July 2026

Opinion

We have audited the financial statements of Arribatec UK Ltd (the 'company') for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of material accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 101 'Reduced Disclosure Framework' (United Kingdom Generally Accepted Accounting Practice).

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 profit 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.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate provide a basis for our opinion.

Independence

We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report this fact.

We have nothing to report in this regard.

Other Companies Act 2006 reporting

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Directors has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Extent to which the audit was capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and the regulatory framework applicable to the company and the industry in which it operates and considered the risk of acts by the company which were contrary to applicable laws and regulations, including fraud. These included but were not limited to compliance with Companies Act 2006 and FRS 101, "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

We focused on laws and regulations that could give rise to material misstatement in the financial statements. Our tests included but were not limited to:

- agreement of the financial statement disclosures to underlying supporting documentation;

- enquiries of management; and

- considering the effectiveness of the control environment and monitoring compliance with laws and regulations.

We also communicated relevant identified laws and regulations and potential fraud risk to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from events and transactions reflected in the financial statements, the less likely we would become aware of it. As in all of our audits we addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Laura S V Jackson (Senior Statutory Auditor)

for and on behalf of BDO Northern Ireland

Chartered accountant & statutory auditor

Metro Building, 1st Floor

6-9 Donegall Square South

Belfast

BT1 5JA

8 July 2026

TURNOVER

4

7,489,881

5,131,923

Cost of sales

(4,973,973

)

(3,635,978

)

GROSS PROFIT

2,515,908

1,495,945

Administrative expenses

(1,855,885

)

(1,660,262

)

660,023

(164,317

)

Other operating income

-

12,484

OPERATING PROFIT/(LOSS)

660,023

(151,833

)

Interest receivable and similar income

2,230

3,817

662,253

(148,016

)

Interest payable and similar expenses

6

(23

)

(7,470

)

PROFIT/(LOSS) BEFORE TAXATION

7

662,230

(155,486

)

Tax on profit/(loss)

8

(170,370

)

31,329

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

491,860

(124,157

)

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

491,860

(124,157

)

FIXED ASSETS

Owned

Tangible assets

9

18,967

24,149

Right-of-use

Tangible assets

9, 12

-

-

18,967

24,149

CURRENT ASSETS

Debtors

10

3,310,628

1,924,053

Contract assets

4

165,060

103,356

Cash at bank

919,443

286,599

4,395,131

2,314,008

CREDITORS

Amounts falling due within one year

11

(1,983,325

)

(1,112,193

)

CONTRACT LIABILITIES

Amounts falling due within one year

4

(1,119,563

)

(405,319

)

NET CURRENT ASSETS

1,292,243

796,496

TOTAL ASSETS LESS CURRENT LIABILITIES

1,311,210

820,645

PROVISIONS FOR LIABILITIES

13

(4,742

)

(6,037

)

NET ASSETS

1,306,468

814,608

CAPITAL AND RESERVES

Called up share capital

14

1,272

1,272

Share premium

51,428

51,428

Retained earnings

15

1,253,768

761,908

SHAREHOLDERS' FUNDS

1,306,468

814,608

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

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

A R Burrows - Director

Called up

share

Retained

Share

Total

capital

earnings

premium

equity

£

£

£

£

Balance at 1 January 2024

1,272

886,065

51,428

938,765

Changes in equity

Total comprehensive income

-

(124,157

)

-

(124,157

)

Balance at 31 December 2024

1,272

761,908

51,428

814,608

Changes in equity

Total comprehensive income

-

491,860

-

491,860

Balance at 31 December 2025

1,272

1,253,768

51,428

1,306,468

1.	STATUTORY INFORMATION

Arribatec UK Ltd is a private company, limited by shares, registered in England and Wales. The company's registration number and registered office address can be found on the Company Information page.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 101 "Reduced Disclosure Framework" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 101 "Reduced Disclosure Framework":

•

the requirements of paragraphs 45(b) and 46 to 52 of IFRS 2 Share-based Payment;

•

the requirements of 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;

•

the requirements of paragraph 33(c) of IFRS 5 Non Current Assets Held for Sale and Discontinued Operations;

•

the requirements of paragraph 24(6) of IFRS 6 Exploration for and Evaluation of Mineral Resources;

•

the requirements of IFRS 7 Financial Instruments: Disclosures;

•

the requirements of paragraphs 91 to 99 of IFRS 13 Fair Value Measurement;

•

the requirements of paragraph 52, the second sentence of paragraph 89, and paragraphs 90, 91 and 93 of IFRS 16 Leases;

the requirements of paragraph 58 of IFRS 16;

•

the requirements of the second sentence of paragraph 110 and paragraphs 113(a), 114, 115, 118, 119(a) to (c), 120 to 127 and 129 of IFRS 15 Revenue from Contracts with Customers;

•

the requirement in paragraph 38 of IAS 1 Presentation of Financial Statements to present comparative information in respect of:

-

paragraphs 53(a), (h) and (j) of IFRS 16;

-

paragraph 79(a)(iv) of IAS 1;

-

paragraph 73(e) of IAS 16 Property, Plant and Equipment;

-

paragraph 118(e) of IAS 38 Intangible Assets;

-

paragraphs 76 and 79(d) of IAS 40 Investment Property; and

-

paragraph 50 of IAS 41 Agriculture;

•

the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134 to 136 of IAS 1;

•

the requirements of

-

paragraphs 1 to 44E, 44H(b)(ii) and 45 to 63 of IAS 7 Statement of Cash Flows; and

-

paragraphs 44F, 44G, 44H(a), 44H(b)(i), 44H(b)(iii) and 44H(c) of IAS 7;

•

the requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors;

•

the requirements of paragraphs 88C and 88D of IAS 12 Income Taxes;

•

the requirements of paragraph 74(b) of IAS 16;

•

the requirements of paragraphs 17 and 18A of IAS 24 Related Party Disclosures;

•

the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group;

•

the requirements of paragraphs 134(d) to 134(f) and 135(c) to 135(e) of IAS 36 Impairments of Assets.

The information is included in the consolidated financial statements of Arribatec Group ASA, a company incorporated in Norway. These financial statements may be obtained from Arribatec Group ASA, Lorenfaret 1D, 0585 Oslo, Norge.

New Standards, interpretations and amendments adopted from 1 January 2025

The amendment below is effective for the period beginning 1 January 2025:

-

Lack of exchangeability - Amendments to IAS 21

This amendment did not have any impact on the company.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured at fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services:

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be reliably measured; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

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

Long leasehold

- Over the term of the lease

Furniture, fittings and equipment

- 20% and 50% on cost

Financial instruments

Basic financial assets, which includes debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortisation cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Current taxes are based on the results shown in the financial statements and are calculated according to local tax rules, using tax rates enacted or substantially enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Leases

Leases are recognised as lease liabilities. The lease liability is initially recognised at the present value of the lease payments which have not yet been made and subsequently measured under the amortised cost method. The initial cost of the right-of-use asset comprises the amount of the initial measurement of the lease liability, lease payments made prior to the lease commencement date, initial direct costs and the estimated costs of removing or dismantling the underlying asset per the conditions of the contract.

Where ownership of the right-of-use asset transfers to the lessee at the end of the lease term, the right-of-use asset is depreciated over the asset’s remaining useful life. If ownership of the right-of-use asset does not transfer to the lessee at the end of the lease term, depreciation is charged over the shorter of the useful life of the right-of-use asset and the lease term.

Employee benefit costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

3.	CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The company makes certain estimates and assumptions regarding the future. Estimates and judgements are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimate that has a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year is discussed below.

Trade debtors

Evaluation of the recoverability of trade debtors is undertaken and any amounts considered doubtful or irrecoverable are provided for.

4.

TURNOVER

Revenue from contracts with customers

Year Ended

Year Ended

31.12.25

31.12.24

£

£

Contract revenue recognised as revenue

7,489,881

5,131,923

Contract balances

31.12.25

31.12.24

£

£

Contract assets

Current

Contract assets

165,060

103,356

Contract liabilities

Current

Contract liabilities

1,119,563

405,319

5.	EMPLOYEES AND DIRECTORS

31.12.25

31.12.24

£

£

Wages and salaries

3,084,560

2,528,783

Social security costs

398,154

299,435

Other pension costs

384,160

321,582

3,866,874

3,149,800

The average number of employees during the year was as follows:

31.12.25

31.12.24

Administration

9

9

Consultants

28

26

37

35

Year Ended

Year Ended

31.12.25

31.12.24

£

£

Directors' remuneration

249,845

273,797

Directors' pension contributions to money purchase schemes

87,643

76,613

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

2

2

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

31.12.25

31.12.24

£

£

Other interest charges

23

7,470

7.	PROFIT/(LOSS) BEFORE TAXATION

The profit before taxation (2024 - loss before taxation) is stated after charging/(crediting):

31.12.25

31.12.24

£

£

Cost of sales

4,973,973

3,635,978

Management charges

209,119

307,902

Depreciation - owned assets

23,057

28,019

Depreciation - assets on hire purchase contracts or finance leases

-

7,426

Loss on disposal of fixed assets

5,598

-

Foreign exchange differences

24,944

(12,484

)

8.

TAXATION

Analysis of tax expense/(income)

31.12.25

31.12.24

£

£

Current tax:

Corporation tax

171,665

(25,920

)

Deferred tax

(1,295

)

(5,409

)

Total tax expense/(income) in statement of comprehensive income

170,370

(31,329

)

Factors affecting the tax expense

The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

31.12.25

31.12.24

£

£

Profit/(loss) before income tax

662,230

(155,486

)

Profit/(loss) multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%)

165,558

(38,872

)

Effects of:

Deferred tax movement

(1,295

)

(5,409

)

Differing tax rates applicable during the period

(26,558

)

6,207

Under provision of tax in prior year

32,665

6,745

Tax expense/(income)

170,370

(31,329

)

9.	TANGIBLE FIXED ASSETS

Furniture,

fittings

Long

and

leasehold

equipment

Totals

£

£

£

COST

At 1 January 2025

85,782

126,992

212,774

Additions

-

23,473

23,473

Disposals

(85,782

)

(95,370

)

(181,152

)

At 31 December 2025

-

55,095

55,095

DEPRECIATION

At 1 January 2025

85,782

102,843

188,625

Charge for year

-

23,057

23,057

Eliminated on disposal

(85,782

)

(89,772

)

(175,554

)

At 31 December 2025

-

36,128

36,128

NET BOOK VALUE

At 31 December 2025

-

18,967

18,967

At 31 December 2024

-

24,149

24,149

10.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,985,797

809,616

Amounts owed by group undertakings

758,634

902,701

Other debtors

566,197

211,736

3,310,628

1,924,053

Other debtors includes prepayments of £302,241 (2024 - £172,519).

11.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

174,013

161,206

Amounts owed to group undertakings

679,744

432,921

Corporation tax

139,000

-

Social security and other taxes

112,454

89,947

VAT

364,895

135,742

Other creditors

3,058

5,732

Accruals

510,161

286,645

1,983,325

1,112,193

12.

LEASING

Right-of-use assets

Tangible fixed assets

31.12.25

31.12.24

£

£

COST

At 1 January 2025

85,782

85,782

Disposals

(85,782

)

-

-

85,782

DEPRECIATION

At 1 January 2025

85,782

78,356

Charge for year

-

7,426

Eliminated on disposal

(85,782

)

-

-

85,782

NET BOOK VALUE

-

-

Minimum lease payments fall due as follows:

31.12.25

31.12.24

£

£

Gross obligations repayable:

Within one year

-

-

Between one and five years

-

-

-

-

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

-

-

Between one and five years

-

-

-

-

31.12.25

31.12.24

£

£

Lease payments incurred:

Lease payments

-

7,500

13.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

4,742

6,037

Deferred

tax

£

Balance at 1 January 2025

6,037

Credit to Statement of Comprehensive Income during year

(1,295

)

Balance at 31 December 2025

4,742

14.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

800

A Ordinary

£1

800

800

100

B Ordinary

£1

100

100

300

C Ordinary

£1

300

300

72

D Ordinary

£1

72

72

1,272

1,272