The directors present the strategic report for the year ended 31 December 2025.

The company's operating profit for the financial period amounted to £5,940,684 (2024 ‑ £7,025,989). The board reports that the principal activity of the company has seen strong growth within the year helped by growth with existing partners and in securing new contracts with new partners and partner groups. The company operates predominantly in the hotel and hospitality sector which in itself has seen a strong performance in 2025.

The principal risks faced by the company are those of general market and economic risks in common with other businesses in the current economic climate. These include:

National minimum wage

The government continues to increase the national living wage and the national minimum wage. We have noted that staff now demand the real living wage driven by the fact that the recruitment pool remains difficult. The Directors, working with our hotel partners, are now paying the real living wage in most locations.

Uncertainty in the current economic climate

The Board recognises that the war in Ukraine and Gaza continues to effect global prices and may still be helping to drive inflation to much higher-than-expected levels. The utility market and cost of living crises has added to the uncertainty of guests staying at hotels as people begin to see their disposable income eroded by the upcoming increased costs. The company has seen higher costs from suppliers which is adding cost pressure to the business. This includes costs such as uniforms, chemicals, equipment, and IT costs.

Credit risk

The company's credit risk is primarily attributable to its trade debtors. Credit risk is managed by running credit checks on new customers, and by monitoring customers' payment patterns. The company monitors cash flow as part of its day to day control procedures. The Board considers cash flow projections on a monthly basis and ensures that appropriate facilities are available to be drawn upon as necessary.

Liquidity risk

The company aims to mitigate liquidity risk by managing cash generation by its operations and applying cash collection targets. Investment is carefully controlled, with authorisation limits operating at different levels up to a group level and with rates of return and cash payback periods applied as part of the investment appraisal process.

The directors use ratio analysis such as gross profit margin, net profit margin, debt recovery days and analytical review of revenue and overheads together with knowledge of the seasonal variation, as a review of the company's performance.

• Gross profit margin for the year was 12.4% (2024 - 14.7%)

• Net profit margin for the year was 6.0% (2024 - 7.8%)

• Debt recovery days were 46 days (2024 - 44 days)

The directors consider the above ratios to be acceptable levels for the year ended 2025.

The company depends on the skill and commitment of its employees in order to achieve its objectives. Staff at every level are encouraged and incentivised to make their fullest contribution to the company. The company's selection, training development and promotion policies are designed to ensure equal opportunities exist for all of the staff regardless of their gender, sexual orientation, marital status, race, age or disability.

The company continues to invest in the development of technology to help streamline and enhance the recruitment journey for new staff.

Omni Facilities Management complies with the requirements of the Energy Savings Opportunity Scheme (ESOS) which is established by the Energy Savings Opportunity Scheme Regulations 2011 to manage and reduce energy consumption. Under ESOS, Omni Facilities Management undertakes an emissions audit every 4 years and the company has now signed up to an electric vehicle scheme that offers a salary sacrifice opportunity for current company car users to move over to and away from petrol and diesel cars.

Anti-Slavery statement

The Board is committed to ensure that the company complies with its legal and regulatory responsibilities including the Modern Slavery Act 2015 to ensure that slavery and human trafficking does not exist in any part of Omni Facilities Management business or supply chain. Omni Facilities Management statement on modern slavery is available on request.

Future developments

The company continued to see a high level of demand from new clients looking for outsourced services. The company has adopted an open book and transparent pricing model with all clients and this has been welcomed by existing and prospective clients. The pipeline for potential new clients remained strong in the year.

Technology

The company has recognised the important role of Robotics and software in housekeeping services and has invested in new technology to drive this program forward. It is anticipated that this technology will not only help with cost to our clients but that it will help improve the quality of cleaning in all businesses we clean. In the last year robotics and the OMNI Hotels app has launched very successfully in a number of hotels with good positive reviews from our clients and staff. This technology continues to evolve and OMNI is now introducing AI technology into the app for cleaning.

ESG

Omni Facilities Management recognises that a healthy environment is fundamental to the prosperity and wellbeing of our planet. The Board run a responsible business that supports approaches to minimise its impact to the environment. We are committed to meeting expectations to regulatory and other best practice environmental requirements, to strive for continual improvement in our operational systems and management approaches.

The directors acknowledge and understand their duties and responsibilities, including that of section 172 of the Companies Act 2006. A director of a company must act in a way in which he or she considers, in good faith, would be most likely to promote the success of the company for the benefit of its members as a whole, and in doing so have regard (amongst other matters) to:

• the likely consequences of any decision in the long term;

• the interest of the company's employees;

• the need to foster the company's business relationships with suppliers, customers and others;

• the impact of the company's operations on the community and environment;

• the desirability of the company maintaining a reputation of high standards of business conduct; and

• the need to act fairly between members of the company.

The Board recognises that the long term success of the business is dependent on the way we interact with a large number of important stakeholders including our colleagues, clients and shareholders. The directors have had regard to the interest of our stakeholders while complying with their obligations to promote the ongoing success of the business in line with section 172 of the Companies Act.

Ahead of all board meetings the directors are supplied with board papers that highlight relevant stakeholder considerations along with performance metrics and ongoing forecasts.

The board’s decision making considers both risk and reward in the pursuit of delivering long term value to our stakeholders and acknowledging and understanding the current and potential risks to the business, both financial and non-financial, are fundamental to how we manage the business.

The directors, both individually and collectively as a board consider the decisions taken during the period ended 31 December 2025 were in conformance to their duty under section 172 of the Companies Act.

On behalf of the board

The directors present their annual report and financial statements for the year ended 31 December 2025.

The principal activity of the company continued to be that of facilities management.

The results for the year are set out on page 12.

Ordinary dividends were paid amounting to £4,810,456 (2024: £2,580,738). The directors do not recommend payment of a final dividend.

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

The company has made qualifying third party indemnity provisions for the benefit of its directors during the year. These provisions remain in force at the reporting date.

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the company continues and that the appropriate training is arranged. It is the policy of the company that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Employee involvement

The company's policy is to consult and discuss with employees, through meetings, matters likely to affect employees' interests.

Information about matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.

Our Strategy

The Board is committed to developing a more diverse workforce, including at the most senior levels, but recognises that this will be achieved through gradual evolution. We are proud to have a strong female presence in our business already but recognise that there is still work that can be done to improve on this.

Our ongoing approach includes:

• Continuing to train and coach our managers on diversity

• Working in a collaborative and targeted way to increase female recruitment into the business.

• Breaking down industry preconceptions to encourage women into areas of the business where they are currently under-represented, namely at our board level and in the IPS business.

• Promoting successes of our female role models internally and externally on social media.

Shareholder relationship

The relationship between the Board and shareholders is managed through formal General Meetings and other family/shareholder meetings. Family/shareholder matters are dealt with in family/shareholder meetings whilst business matters are dealt with by the Board. Each shareholder receives a copy of the Annual Report as well as regular updates on business performance, issues and social responsibility matters.

Director responsibilities

The Board seeks to ensure that the necessary financial legal and human resources are in place for the company to be able to meet its objectives, to review management performance and to ensure that its obligations are understood and met.

The health and safety of our customers, staff and wider communities is a priority and the Directors ensure all required resources are available to achieve this, as well as promoting a safety culture on branch visits and unannounced health and safety audits.

The Board receives weekly and timely information on all key aspects of the business, including health and safety, risks and opportunities, the financial performance of the business, operational matters, market conditions, learning and development and sustainability, all supported by Key Performance Indicators (KPls) and regular one to one meetings.

All Directors have a clear understanding of their roles and have access to legal advice on their responsibilities or relevant regulations. This ensures the Board receives regular briefings on new regulations impacting the company, including General Data Protection Regulation, ESG reporting and the impact of adopting new accounting standards.

The company seeks to provide competitive remuneration packages that will attract and retain executives of the calibre required to take forward the company's strategy. Remuneration comprises a base salary, employee share incentive scheme currently paid as a bonus, and a competitive benefits package. The remuneration package of each Director is discussed and agreed by the Chief Executive and the Chairman. Discussions with the Chairman take into account business performance and the level of change to employee remuneration.

The board reviews all team members salaries annually.

ESG

The far-reaching risks of climate change, and its growing impact on both the environment and the global economy, are well documented and the company recognises that we have an important role to play in our own ESG policies.

The company has signed up to Science Based Targets to reach net zero by 2030 and it is hoped that we can reach this sooner than then.

We have recognised the importance of our ESG policy and have signed up to Ecovadis to help us monitor and score our whole ESG policy with an aim to attain Gold accreditation by the end of 2025.

The company appointed our Health and Safety Director to be responsible for our ESG policy including supporting her on gaining formal accreditations for this role.

Opportunity and risk

The Board is responsible for setting the group’s strategic direction. The Board has established delegated authorities and controls to ensure efficient management of the group's operations. The group uses its Group Risk functions to assist its monitoring of performance and risk. The Board consider the principal risks to be those that could cause the greatest damage if not effectively evaluated, understood and managed.

These principal risks are considered to be:

Opportunity and risk (continued)

There have been no subsequent events impacting the company since the year end.

The auditor, Armstrong Watson Audit Limited, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

From financial years beginning after 1 April 2019, large UK companies are required to report publicly on their global energy use and carbon emissions within their Directors' Report. Although the company is eligible to make the necessary disclosures, exemption has been taken from including these within the company's own financial statements as the company is included within the disclosures made by its parent entity, Omni Facilities Management Holdco Limited.

The directors are responsible for preparing the strategic report, directors' report 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 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;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• 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.

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report. It has done so in respect of future developments, engagement with customers, suppliers and others as well as disclosures linked to financial instruments to the extent that these are applicable.

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

We have audited the financial statements of Omni Facilities Management Limited (the 'company') for the year ended 31 December 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant 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 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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 Auditors' Report thereon. The directors are responsible for the other information contained within the annual report and financial statements. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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 that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

• the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors' report.

We have nothing to report in respect of the following matters in relation to which 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.

As explained more fully in the Directors' Responsibilities Statement set out on page 8, 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 is 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.

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 an Auditors' Report 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.

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:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

• the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and knowledge of the Company to identify or recognise non-compliance with applicable laws and regulations.

• we identified the laws and regulations applicable to the company through discussions with directors and other management and review of appropriate industry knowledge. Key laws and regulations we identified during the audit were the UK Companies Act 2006 and tax legislation, UK employment legislation and UK health and safety legislation;

• we assessed the extent of compliance with the laws and regulations identified above by making enquiries of management and

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the Company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures as a risk assessment tool to identify any unusual or unexpected relationships;

• tested journal entries recorded on the Company’s finance system to identify unusual transactions that may indicate override of controls;

• reviewed key judgements and estimates for any evidence of management bias.

• reviewed the application of accounting policies with focus on those with heightened estimation uncertainty.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

• agreeing financial statement disclosures to underlying supporting documentation and

• enquiring of management to identify actual and potential litigation and claims.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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 Auditors' Report.

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 an auditor's report 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.

Omni Facilities Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is 11 Beavor Lane, London, United Kingdom, W6 9AR.

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.

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, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements (where applicable):

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Omni Facilities Management Limited is a wholly owned subsidiary of Omni Facilities Management Holdco Limited and the results of Omni Facilities Management Limited are included in the consolidated financial statements of Omni Facilities Management Holdco Limited which are available from its registered office, 11 Beavor Lane, London, W6 9AR.

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

Management have prepared the financial statements on a going concern basis. The information management used to make that assessment was the preparation of forecasts to at least 12 months from the date of financial statement approval and a review of banking facilities. These showed that the Company will remain cash generative for the foreseeable future and has sufficient funding facilities available.

On this basis the Directors are confident that the Company will have sufficient funds and will continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.

Turnover relates to the provision of facilities management services and is recognised at the fair value of the consideration received or receivable. Turnover is shown net of VAT and other sales related taxes.

Revenue from contracts for the provision of services is recognised in the period which the services are provided and when:

• the amount 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 measured reliably; and

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

Rental income

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease.

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the statement of comprehensive income.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in the statement of comprehensive income.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the statement of comprehensive income.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and Invoice Financing.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets, which include certain debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the statement of comprehensive income.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in the statement of comprehensive income.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including certain creditors and loans from fellow group companies, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to the statement of comprehensive income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the lease.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in the statement of comprehensive income.

The company has taken advantage of the exemption from the disclosure of remuneration paid to its auditors for non-audit services. This exemption is available to the company as the parent company prepares consolidated accounts which are required to include such disclosures.

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

Their aggregate remuneration comprised:

During the year there was one director (2024 - 0) accruing retirement benefits under defined contribution pension schemes.

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

During the year, investment properties were fully transferred to the parent company, OMNI Facilities Management Holdco Limited.

Included in trade debtors are debtors secured under invoice finance of £12,196,522 (2024: £10,890,703). Invoice financing is secured by a fixed and floating charge over the assets of the group.

Amounts owed by group undertakings are interest free and repayable on demand.

Included within other debtors are balances totalling £893,093 (2024: £863,132) which are secured by first floating charges over the debtor’s assets.

Amounts owed to group undertakings are interest free and repayable on demand.

Bank loans in the prior year were secured by a fixed and floating charge over certain of the company's investment properties. The loan was repayable in instalments and attracted a minimum interest of 4.91% per annum. The loan was fully repaid in the year.

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions of £333,225 (2024 - £405,824) were payable to the fund at the reporting date and are included in creditors.

On 18 December 2025, the company issued 6,180 Ordinary A shares of £1 each for a total consideration of £474,826.

The Ordinary shares carry the right to vote and attend meetings of the shareholders, plus the right to receive dividends and capital distribution.

The Ordinary A shares do not carry the right to vote or attend meetings of the shareholders but carry the right to receive dividends and capital distribution.

At year end, 5,056 Ordinary A shares were issued but not fully paid.

On 18 December 2025 6,180 £1 Ordinary A Shares were issued.

The share premium account represents the excess of consideration received over the nominal value of the company’s ordinary shares issued.

The revaluation reserve includes the unrealised surplus arising from changes in the fair value of investment properties. During the year, investment properties were fully transferred to the parent company, as a result of this the revaluation reserve was written off.

Profit and loss reserves represent accumulated comprehensive income for the year and prior periods less dividends paid.

Invoice financing is secured by a floating charge over the assets of the company.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

The Company has taken advantage of the exemption, under the terms of Financial Reporting 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.

During the period the Company was charged £152,771 (2024: £149,262) by an associated company for rent and utilities.

Recharged expenses to related parties through common directors during the year amounted to £4,752 (2024: £9,350). Repayments from related parties through common directors during the year amounted to £Nil (2024: £815).

At the balance sheet date related parties through common directors owed the Company £1,107,157 (2024: £1,218,479).

Amounts charged to or repaid to related parties through common control during the period amounted to £104,943 (2024: £636,160). Amounts repaid by or charged to the Company by related parties through common control amounted to £40,124 (2024: £406,115).

At the balance sheet date related parties through common control owed the Company £448,846 (2024: £427,173).

At the balance sheet date related parties through common control were owed by the Company £84,546 (2024: £228,204).

The following amounts were advanced to/(repaid by) company directors during the current reporting period. No amount was owed (to)/by company directors at the end of the reporting date.

The immediate and ultimate parent company is Omni Facilities Management Holdco Limited, a company registered in England which has its registered office at 11 Beavor Lane, London, W6 9AR.

Omni Facilities Management Holdco Limited is the smallest and largest group that prepares consolidated financial statements including the company and copies of the consolidated financial statements may be obtained from the registered office.

The ultimate controlling party is R G H Ladha.