The directors present the strategic report for the year ended 31 March 2026.

Turnover increased during the period from £12.4m to £13.3m however gross profit decreased slightly (from £2.5m to £2.4m), with the gross profit percentage decreasing from 20% to 18%.

Group operating profit decreased to £715k (2025 - £1,342k).

The principal risks associated with the business are:

The loss of reputation – The principle group activities are both extended contracts for maintenance and adhoc project works. If any services or projects are deemed to be delivered to non-conforming standards then the group risks its reputation for procuring future trade.

The loss of major customers – The loss of top clients would represent a real risk. However the group has a wide range of customers and within that are trading groups and this would contribute mitigation to any loss.

Exchange rate losses – Whilst the group has minimal trading in foreign currency it is still subject to exchange rate losses/gains in EUR.

Performance of the business is reviewed regularly. Monthly management accounts and KPI’s for revenue, gross margins and profitability are produced and compared to prior years.

The directors are confident that regular analysis of the results allows good and reliable management of the business.

OSS Group values the experience of its employees as shown by the long standing team members who are expert in their trades. OSS offer both internal and externally funded training to maintain competent professional delivery of services.

On behalf of the board

The directors present their annual report and financial statements for the year ended 31 March 2026.

The company’s principal activity is that of a holding company. The principal activities of OSS Group are as a full-service property maintenance and project management business to commercial clients with premises in the UK.

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

The results for the year are set out on page 8.

Ordinary dividends were paid amounting to £282,828. The directors do not recommend payment of a further dividend.

The group manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the group has sufficient liquid resources to meet the operating needs of the business.

The group is exposed to fair value interest rate risk on its fixed rate borrowings and cash flow interest rate risk on floating rate deposits, bank overdrafts and loans.

All customers who wish to trade on credit terms are subject to credit verification procedures. Trade debtors are monitored on an ongoing basis and provision is made for doubtful debts where necessary.

No change in the group’s  operations is expected in the future. The Group will continue to adapt to best operate in the current economic environment.

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 auditor of the company 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 auditor of the company is aware of that information.

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

United Kingdom company law requires the directors to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the group and parent company 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 group and parent company, and of the profit or loss of the group 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 United Kingdom 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 group and parent company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and parent company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and parent 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 group and parent company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

We have audited the financial statements of On Site Services (Group) Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 March 2026 which comprise the group profit and loss account, the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows, the company statement of cash flows 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 group's and the parent company's affairs as at 31 March 2026 and of the group's 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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent 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. 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 group's and parent 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 contained within the annual report. 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 the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or 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 by the group and company, or returns adequate for our audit have not been received from branches not visited by us; or

• the group and company 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, 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 group's and parent 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 group or parent 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 auditor's 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.

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

The auditor’s explanation of its audit response will depend on the risks identified but may include:

• Review of nominal postings for legal and professional fees ensured we identified any regulatory compliance issues and laws that company must follow in the year and to the date of signing the financial statements

• The assessment of fraud was consider as low due to the segregation of duties seen, the low levels of cash handled and the regular reporting required of the company to its parent. A review of journal entries and consideration of their appropriateness was carried out through the audit

• During the audit we speak to management, test the systems and speak to various members of the finance function to understand the entity its processes and the nature of trade to assist in determining if the financial statements are true and fair.

• Challenging assumptions made by management in making their significant accounting estimates.

• Reviewing financial statement disclosure and testing to supporting documentation to assess compliance with applicable laws and regulations

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the parent 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 parent 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 parent company and the parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

As permitted by section 408 of the Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s profit for the year was £407,098 (2025 - £626,608 profit).

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

On Site Services (Group) Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Unit 1, Wincham Point, Wincham Lane, Wincham Northwich, Cheshire, CW9 6DE.

The group consists of On Site Services (Group) Limited and all of its subsidiaries.

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 the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

In the parent company financial statements, the cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. Investments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

The consolidated group financial statements consist of the financial statements of the parent company On Site Services (Group) Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

All financial statements are made up to 31 March 2026. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

At the time of approving the financial statements, the directors have a reasonable expectation that the group and parent company have 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.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

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

Depreciation is recognised so as to write off the cost or valuation 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 recognised in the profit and loss account.

Equity investments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

In the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

At each reporting period end date, the group 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.

Work in progress is calculated as time worked and material costs on contracts up to the year end balance sheet date. The revenue is then recognised as the work is completed and included within the correct accounting period.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The group 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 group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and 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 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 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.

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group 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 group after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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.

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value through profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

Equity instruments issued by the group 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 group.

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

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.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

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 profit or loss.

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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

Their aggregate remuneration comprised:

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:

Included within tangible fixed assets are assets held under finance leases or hire purchase contracts, as follows:

The long-term loans are secured by a fixed and floating bank charge over the property or undertaking of the company.

Finance lease payments represent rentals payable by the company or group for certain items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

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

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

A Shares

Voting : The A shares have attached to them full voting rights.

Dividend : The A shares shall be entitled to a dividend such amount equivalent to the aggregate of any OSS (CBM & PM) Distribution and OSS CF Distribution received by the Company in that financial year (ABC Dividend) (as defined in the Articles of Association).

Capital Distribution : On a return of assets on liquidation, capital reduction or otherwise (other than a conversion or purchase of Shares), the assets of the Company remaining after the payment of its liabilities (Surplus Assets) shall (to the extent that the Company is lawfully able to do s0) be distributed amongst the holders of the Shares in the following manner: (a) first in paying to the holders of the Shares, an amount equivalent to a Distribution received by the Company that has not been paid by the Company to the holders of the relevant Shares in accordance with the provisions of Article 41.3; (b) thereafter: (i) in paying to the holders of the ABC Shares (as if they constituted one class of shares) an amount equivalent to the ABC Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the ABC Shares pro rata to their holding of ABC Shares; (ii) in paying to the holders of the E Shares an amount equivalent to the E Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the E Shares pro rata to their holding of E Shares; and (iii) in paying to the holders of the F Shares an amount equivalent to the F Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the F Shares pro rata to their holding of F Shares.

Redemption : The A shares do not confer any rights of redemption.

B Shares

Voting : The B shares have attached to them full voting rights.

Dividend : The B shares shall be entitled to a dividend such amount equivalent to the aggregate of any OSS (CBM & PM) Distribution and OSS CF Distribution received by the Company in that financial year (ABC Dividend) (as defined in the Articles of Association). Capital Distribution On a return of assets on liquidation, capital reduction or otherwise (other than a conversion or purchase of Shares), the assets of the Company remaining after the payment of its liabilities (Surplus Assets) shall (to the extent that the Company is lawfully able to do s0) be distributed amongst the holders of the Shares in the following manner: (a) first in paying to the holders of the Shares, an amount equivalent to a Distribution received by the Company that has not been paid by the Company to the holders of the relevant Shares in accordance with the provisions of Article 41.3; (b) thereafter: (i) in paying to the holders of the ABC Shares (as if they constituted one class of shares) an amount equivalent to the ABC Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the ABC Shares pro rata to their holding of ABC Shares; (ii) in paying to the holders of the E Shares an"amount equivalent to the E Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the E Shares pro rata to their holding of E Shares; and (iii) in paying to the holders of the F Shares an amount equivalent to the F Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the F Shares pro rata to their holding of F Shares.

Redemption : The B shares do not confer any rights of redemption

C Shares

Voting : The C shares have attached to them full voting rights.

Dividend : The C shares shall be entitled to a dividend such amount equivalent to the aggregate of any OSS (CBM & PM) Distribution and OSS CF Distribution received by the Company in that financial year (ABC Dividend) (as defined in the Articles of Association). Capital Distribution On a return of assets on liquidation, capital reduction or otherwise (other than a conversion or purchase of Shares), the assets of the Company remaining after the payment of its liabilities (Surplus Assets) shall (to the extent that the Company is lawfully able to do 50) be distributed amongst the holders of the Shares in the following manner: (a) first in paying to the holders of the Shares, an amount equivalent to a Distribution received by the Company that has not been paid by the Company to the holders of the relevant Shares in accordance with the provisions of Article 41.3; (b) thereafter: (i) in paying to the holders of the ABC Shares (as if they constituted one class of shares) an amount equivalent to the ABC Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the ABC Shares pro rata to their holding of ABC Shares; (ii) in paying to the holders of the E Shares an amount equivalent to the E Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the E Shares pro rata to their holding of E Shares; and (iii) in paying to the holders of the F Shares an amount equivalent to the F Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the F Shares pro rata to their holding of F Shares.

Redemption : The C shares do not confer any rights of redemption.

E Shares

Voting : The E shares do not have attached to them any voting rights.

Dividend : The E shares shall be entitled to a dividend equivalent to any OSS ES Distribution received by the Company in that financial year (E Dividend)(as defined in the Articles of Association) in full. Capital Distribution On a return of assets on liquidation, capital reduction or otherwise (other than a conversion or purchase of Shares), the assets of the Company remaining after the payment of its liabilities (Surplus Assets) shall (to the extent that the Company is lawfully able to do so) be distributed amongst the holders of the Shares in the following manner: (a) first in paying to the holders of the Shares, an amount equivalent to a Distribution received by the Company that has not been paid by the Company to the holders of the relevant Shares in accordance with the provisions of Article 41.3; . (b) thereafter: (i) in paying to the holders of the ABC Shares (as if they constituted one class of shares) an amount equivalent to the ABC Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the ABC Shares pro rata to their holding of ABC Shares; (ii) in paying to the holders of the E Shares an amount equivalent to the E Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the E Shares pro rata to their holding of E Shares; and (iii) in paying to the holders of the F Shares an amount equivalent to the F Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the F Shares pro rata to their holding of F Shares.

Redemption : The E shares do not confer any rights of redemption.

F Shares

Voting : The F shares do not have attached to them any voting rights.

Dividend : The F shares shall be entitled to a dividend of an amount equivalent to any OSS MS Distribution received by the Company in that financial year (F Dividend) (as defined in the Articles of Association). Capital Distribution On a return of assets on liquidation, capital reduction or otherwise (other than a conversion or purchase of Shares), the assets of the Company remaining after the payment of its liabilities (Surplus Assets) shall (to the extent that the Company is lawfully able to do so) be distributed amongst the holders of the Shares in the following manner: (a) first in paying to the holders of the Shares, an amount equivalent to a Distribution received by the Company that has not been paid by the Company to the holders of the relevant Shares in accordance with the provisions of Article 41.3; (b) thereafter: (i) in paying to the holders of the ABC Shares (as if they constituted one class of shares) an amount equivalent to the ABC Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the ABC Shares pro rata to their holding of ABC Shares; (ii) in paying to the holders of the E Shares an amount equivalent to the E Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the E Shares pro rata to their holding of E Shares; and (iii) in paying to the holders of the F Shares an amount equivalent to the F Proportion of the Surplus Assets (following application of Article 20.1(a)), to be distributed amongst the holders of the F Shares pro rata to their holding of F Shares.

Redemption : The F shares do not confer any rights of redemption.

Profit and loss account – includes all current and prior period retained profits and losses

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

During the year the parent company charged management expenses to group companies totalling £204,950 (2025 - £204,000)

The ultimate controlling party is Mr S Parry, majority shareholder and director of the company.