REGISTERED NUMBER: 06409438 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2026 to 28 February 2026

for

MarkOne Safety Solutions Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

M R Haynes

J Parsons

D Lee

REGISTERED OFFICE:

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

REGISTERED NUMBER:

06409438 (England and Wales)

ACCOUNTANTS:

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MarkOne Safety Solutions Ltd for the period ended 28 February 2026 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of MarkOne Safety Solutions Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of MarkOne Safety Solutions Ltd and state those matters that we have agreed to state to the Board of Directors of MarkOne Safety Solutions Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MarkOne Safety Solutions Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that MarkOne Safety Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MarkOne Safety Solutions Ltd. You consider that MarkOne Safety Solutions Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of MarkOne Safety Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

8 September 2026

FIXED ASSETS

Owned

Tangible assets

4

86,670

115,580

Right-of-use

Tangible assets

4, 8

22,216

-

108,886

115,580

CURRENT ASSETS

Stocks

225,987

166,878

Debtors

5

917,390

487,902

Cash at bank

366,092

686,166

1,509,469

1,340,946

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

(464,317

)

(357,332

)

NET CURRENT ASSETS

1,045,152

983,614

TOTAL ASSETS LESS CURRENT LIABILITIES

1,154,038

1,099,194

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

7

(12,930

)

-

PROVISIONS FOR LIABILITIES

10

(21,457

)

(23,074

)

NET ASSETS

1,119,651

1,076,120

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,119,650

1,076,119

1,119,651

1,076,120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

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

D Lee - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to leasehold property

-

straight line over 5 years

Plant and machinery

-

25% on straight line

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Leases

Leases are recognised as finance leases. 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.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 15 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

leasehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 January 2026

3,783

19,583

197,637

221,003

Additions

-

-

23,697

23,697

Disposals

-

(134

)

-

(134

)

At 28 February 2026

3,783

19,449

221,334

244,566

DEPRECIATION

At 1 January 2026

3,783

9,303

92,337

105,423

Charge for period

-

2,566

27,806

30,372

Eliminated on disposal

-

(115

)

-

(115

)

At 28 February 2026

3,783

11,754

120,143

135,680

NET BOOK VALUE

At 28 February 2026

-

7,695

101,191

108,886

At 31 December 2025

-

10,280

105,300

115,580

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

499,546

470,053

Other debtors

417,844

17,849

917,390

487,902

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Leases (see note 8)

4,779

13,555

Trade creditors

299,629

179,433

Taxation and social security

136,624

142,943

Other creditors

23,285

21,401

464,317

357,332

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Leases (see note 8)

12,930

-

8.

LEASING

Right-of-use assets

Tangible fixed assets

2026

2025

£

£

COST

Additions

23,697

-

DEPRECIATION

Charge for year

1,481

-

NET BOOK VALUE

22,216

-

Lease liabilities

Minimum lease payments fall due as follows:

2026

2025

£

£

Gross obligations repayable:

Within one year

5,919

14,020

Between one and five years

14,350

-

20,269

14,020

Finance charges repayable:

Within one year

1,140

465

Between one and five years

1,420

-

2,560

465

Net obligations repayable:

Within one year

4,779

13,555

Between one and five years

12,930

-

17,709

13,555

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Leases

17,709

13,555

The hire purchase contracts are secured on the assets concerned.

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

21,457

23,074

Deferred

tax

£

Balance at 1 January 2026

23,074

Credit to Profit and Loss Account during period

(1,617

)

Balance at 28 February 2026

21,457

11.	SUBSEQUENT EVENT

On 5 March 2026, after the reporting date of 28 February 2026, the entire issued share capital of the company was acquired by Ranger Services Holdings Limited. As a result, the company became a wholly owned subsidiary within the Ranger group. This is a non-adjusting event occurring after the reporting period and has not resulted in any adjustment to these financial statements.