REGISTERED COhlPANY NUMBER: SC09386 REGisfERED cRITy NLTMBEIL. SC01148(1 Report of Ihe Trwteej alld Coll80lldYdted FlnAnelwl StstemeDts ror the Yw EDded 31 Oetober 2025 for Possll Communlty Buslnev Llmlt¢d {A Compony LITnlte41 by Gllarallt) W8tsoD & Company Oakfield House 378 Brdndon S Motherw¢ll North Lanarkshir¢ MLI IXA
POSSIL COMMUNITY BUSINESS LIMrrED Contsnts of the Consolldated Fluinelai Ststements for the Yelr Ended JI October 2025 PAge StrAtsgic Report Report of th¢ Thjste 2to6 R¢port of the Ind¢p¢ndent Audito 7t09 Cotssolidatd Stat¢D]enl of FiartGiai Activities io Consolidaled BalAnce Sheet li staternent of Con50lid4ted Cash Flows 12 Notes to the Cash Flow StatemeLt 13 Notes to th¢ Financial Statsmmts 14to21
POSSIL COMThWLYTTY BUSINESS LIrrED StrAteglc Report for the Year Euded 31 October 2025 The tThte¢s, who are also thc directors of th¢ clwity for tho purpoBes of the Compaw¢5 Aol 2006J PT08eiJl their StrabC repcrt for tE¢ Y¢ ¢Ied 31 October 21Y25. Tb¢ main blnesseS of tbe 0Up ttading companie6 are that of proyidillg 8e¢urity serviGe6.and ¢ommerciil cleaning. Th¢ cotnpaDi&% involved iD this are Allgudor SwttyLtd (AS) and Allander cleIng Services Ltd (ACS). ACS hds a]so had 8 policy, in recent yearn, of inve8tiDg. properts"¢s for rent. Th18 is con8id¢red to be a 5ucce8sful policy alla it is plants to with this itt tbé thturè. Profits have b¢en LAintsin¢d over yeaTS dejpits the cballw of n0rDL trAdkng Lximpetitio Nlain risks to the ¢onlinuedprofitab?e trathDg are considtted to be in Teiatioll to b¢&ng sucott5fjJl in th? tenderillgproo¢sse& and th¢ anilabiIity of suÉtsbl¢ staff Where st&ff are not avaiblA thc subcontractors are used, but they lend to be expellsy& It 18 anticipated that the companie£ 11 be gbl¢ to 5ucce86OJlly overcome any surh problèms and wtll bo pro aotive in n¢gating th¢ ri8ks should they arise. It is consid¢red that th¢ conwanlas have excellc4)1 re18tiollships with ¢]i¢nts attd sub¢ontr&ctorg. whicb they seek to maintsiTt in order to rri1MiSe ri8E Ott behalf of th¢ bo&rd of ttu8tees'. Mt8 S Mi£inl&y- TTrstse Date.. 7d) July 2026 Page I
POSSIL co]Ty BUSINESS LIMrrED Report of the Trll4tee8 ror ihe Yer Ellded 31 OFtrber 2025 Th¢ trustses, who &lao dtre¢tors OI the chatity fortEe purpos¢$ of th¢ &rnpa2h Aot 20D6, Prent tkeir report tO8¢thet with the ¢onso]idatsd fin4n¢ial itatem¢Dts or th¢ &YyJ its b8]dileS foi th¢ year ettding 310stob4r 2025 which ar¢ also preparBd to meet the reiNireJn¢rAts for A &{revor report and awounts for Companies Actpuryoses, Tha fjn&ncial 8tst¢tDents ¢Dn4)ly with th¢ Charttie4 aud Trnstee ]Jvment (ScotlBnd) Act 20Q5, the Chorytia8 Aocollllts IS¢otlandJ ReW'0Ds 2006 las &Mded). the Comp4lliei Act 2006 All4 Aerth1]n9 And Reporting by Ch&riti£8'. St4t¢ment of Rarnetded actice app"icable to charities prepating th¢irAwurLts IL Ac¢ordanc¢ with the FiDallGial Reporting Stondurd applt¢able in the UK andRepubLic of Ireiw REFERENCE AND ADMD*lrnTfvE DETAILS Regtltered CmpanY numbÈr SC093836 Registered CharLty number SC011480 BeElstered offic¢ 136 Strathmor¢ Road BalmoTe duStrial Estate GIasgow G22 7DW Tru8Ée¢& Mr8 S McGtlll4y C Turnbull C Millar Conu)any Seeretsry S Rus$¢ll AccouAtanls WAtson & CompAUy Qakneld House 378 Brandon Strect Motherwell MLI Audltorl WDM A&SLteS R¢stered Auth'tors th8rtered Accountsllls 0(field Floua¢ 378 Br&ttdon Str¢ct Motherwell MLI IXA STRUCTUREI, GOVERNANCE AND mANAGEr Govermlllg document The charity is controlled by its governingdocutnen¢ & deod of trll cowtith¢s a lin)ited CDmpanyi limlted by Aarantee, 85 defined by the Co]npaoies Act 2006. It w&s intorppftat6d Ory 14 June 1985, Page 2
FOSStL COhLIIUNITY BUSINLSS LLWITED Report of th¢ Tru&eei lor the Y¢Mr Ended 31 Octob¢r 2015 Appolntment of Trustee8 Itt accordnGe with th¢ Arti¢les of A[latsoll InJst¢¢6 fyr¢ appointed from th¢ local comrnwiity u roquir¢d. Tru$tee Induetlon Alld trnlnlng Tr8iw'Dg and illduction is 8iY¢n to new trustees r¢wding th¢irre8powibilitieS 4nd du¢les. Rtsk management The trystees hvE a duty to idgntify 8LII review the Ti8ks to whi¢h the charity Is eAposed Bnd tsj ensure 8ppropriats controls &re in pl&ee to provide Te480nable 8S8Utance agAin¥t fraud and ¥.Yor. IVhiMA¥k tswiagenrt can limit risl it does aot eiiminats ri8L Tho TzusteeE have &8sessed tl1¢ n)0t risks to wbioh dLé charity 18 exposel in parti¢u14r those related tr th¢ orkrntion atKI finattc¢s of the ch4rlty8nd are udgfied th4t tl]ts sysem8 In piace to mitlga¢ exposure to thue risks are op¢ratln8 etre4tively. . Objeethej and Alrni The Charity WAS E8t&bli8h¢d to ro]ieve poyery by 4J]e a.leviAi of un¢Tllployment prtneRpall? for the regld¢Jts of Groater P08siI wltknut distiuction os to w¢, ag¢. lder or political. rdi8ioiiS or othgt opinion. Slglllflc#t ictlYltt¢s Th¢ tJ)aiti actiNities of the chatity h88 ken th¢ ¢stablislJJtL<Lnt of Ibre¢ whollyowned $ubsidiorie$, two of which u¢ tr4dlA& provldillg 8¢0ur¢ employment and offeringcollllnercial servi¢es throuOut Scot]aad in the c1¢8ning and s¢curity Voluntsers The Qlwity do¢4 llotre1it vohmt¢¢zs. AClltEVEIIJINT AND PERFORM¢ During the yw the trading tiVI¢S were suKossfuJ in roaintaitiing employment IwB]8 aJMI continuing to promote employment locally and n8tiotMUy. Th¢ company operatiolls cotttiThued to be 8llW¢8thy ditecte41 with a number of 1 ¢hlp cliettlele alld hw s¢oring monitoring visits. While the Keyholding seryic¢ has a h1) ¢ustomer b, the sub91th company oontinues to grow In thls area And 18 •lso now increa8lDg tb¢ moblle re8pon6¢ lear Thor¢ has been Continued ¢Apansion Into CCTV syst¢Jnq: iJ)&tsllation aDd monitoIin& Thee services ar¥ being otyoreil to both new Und curr¢nt custom¢rs. Cl¢thing seTrrytto6 Gontitiue to exprsnd IL Ediuburgh area. Ncw busiti¢ss b88 been achiev¢d iti ixtrth Ihe public and th¢ private sectors, 2025. thr¢¢ new prop¢rties have b¢¢n sthled kn th¢ ¢xi8tiDgpToperty portfolio. All prop¢Tti¢8 atr situat iu the We8tof Scodand and Dn avoragey oach prop¢ty 8enerJtss a monthlyincomc of £570. The trnding compatiies in th¢ 8foup* nam¢ly AEiander llrIty IAd and A114nder CI¢8nillg S¢Tr4e tkd, continue to ni8k¢ profits. AcCdion to 4royed ind'J5ty regu(thrs was nhainlaityed and contracts ll) place .¥# 1ssurauc¢ In 8pt of filte profltAblo tra(ling. Pagc 3
POSSIL COMMUNfIY BUSThiSS IJMrrED Report of the Tnthtees lor the Year lded 31 October 2025 FANcLL REvw Th¢ ful2111 r¢vi¢w of two tradang subg:diary companies i8 a& follow4: Allfyllder Secllrlty Ll#)Ited Incom¢ Turnovethas ris¢n to £5,023.836. an increase 0."£149215 &othe preTrious which is an incre4B¢ of 3Q/o. Thtr¢ is high retwtson of existing Work in & very cLin)petitiVC n)Atket This income iy deriie41 from aa6 such as manned gu¢rth'ng. CCTV hlobxLo P&trols Keylloldkng. Althougb tnannol gdig 18 the knighest kncollje geJer8tor. It has the Iow¢st S9 pmAt, Other income of £13,315 is baDkanterest 8Dd £9.588 for retttal incon. Expendlture Th# n)&in 008t Is wage8. In the year ended 31 (ktober 2015 total ¢osts wer¥ £3,689,405 ¢oJnpAr¢d to £3,453,203 in 2024 au in¢r¢8s¢ of 6.8•h which Is iu line with tsllllover aad the in(xease IJJ ¢mploy¢rtiatithal itisu costs 28 eXPttCted. All co$t8 ¢l¢xely ¢ontrolled qnd monitored. Tho profit before t&x for Allander SecurSty In 2025 was £348,911. 4 threase of £91,135 from 2024, Allander Cl•anlng Servkes Llmlted Intome Thttnovor wo8 £699,914 whi¢PL is or itifftase of £4.989 (0.72%) on Ihe previov8 ye•r. Newcontsxcts were se¢Ud during 2023 ond 2024 atsd tho income from th¢&e is Stabl Flaiiental inLx)mr 1$ £247,91XI which 1$ an of £39.651, 3 propeities wire added to the portcolio (turitig 2024. Kxpendlture The maln c118 wa2v8. In the year eThd&l 31 Octobor 2025 total eosts were £668,858 coured ts) £670,085 ill 2024. Tho stnd bi8ge6t expense i8 the llai costs. Repairs, Ix]gurae tts is £67,71M) comp&t¢d to £62,539 in 2024, No propertio8 wot¢ added in 2025 $0 thts is a r¢asonable intrease, The profit befor¢ gain on revaluAtion of the Inv¢slmcnts pwpertiC4 forAllhnder Cleaningjn 2025 was £136,366. an in¢r¢age of £34,848 from 2024. The profitable tradlng resulted in th¢ group having & Btrong balattee theet ttthe y¢4r end. The cotttittued inve5twt In propety for rental h&¥ beeL Suctessful And it Is anticipated th&1 thi8 aiV¢8ioienl policy will oontinue for the fors¢¢able future. All profit willbe retsitied witbin the resory¢¥ to fimd n¢)rnLal IrAditt8 activities. All 1¢9 aro UnTtriCted RevaluAtlon of proy¢rty In accordon¢¢ with accouJJting stalldarLo, the invcstment pru?erties beld by the group are r#yaIwd atstsually. At 3 1st octob 2025. the propertie8 wete vatued Bt L3.3 milliott with an lgInal c4Jst of £2.8 million. Tk¢ incretse In VAtue dwitig the year w&s £146,884. RELATED PARTIES Po$8il ComMLLty BugiJ¢s8 Ltd is the p4r¢nr cotnp8nv of the gr(wp aud is & regi&tered cbatity in Scotland. It ownB contrDlling Alth's in the th8 8roup ¢onwalli0s WI ore litnitsd ¢or4)aDiaS in th¢ir ovm righ¢ but do ttot have ¢harit#ble ststus, Regular board mcctings, attended by the ITh attd dlr¢ctOTS. are held the Dper8tion of the co]want¢& and llp as a whol¢ at¢ discus8¢d and deci8ions er¢ tnade in relatK>n to the mattat gnd fjJtur¢p]w of the comwies and the up. The onty traDsact10tt8 with rel4Trd parties w¢te iotra-group and do Dot fonn part of tbosc ¢ottsolidated finanoial 8tat6ments. Page 4
POSSIL COMMUFTIY Busif4ES8 LEMITED Report of the Tru8t¢eg for the Ye4r Ended 31 OctDber 2025 Key mana¥•ment perwunel remllner£dott Tbts Intte8 Consider the board of tN8tee. 48 ¢ompri8thg the J(ey nwtsgonwit persDnn61 of tbe cbarityl In charg¢ of dir¢¢ttns atsct oontrolllng the Qlwity And runnirLg (l operating tbe chariryon •d&y to Ltsy bui6. All tntsteu give of their time freely and no tnutro T¢¢¢iv¢d remuaerntioa or expens Golng CDlleern The Tnth¢8 regard the operation ofthe woup p4 2 golng C4Jncrn. held iti bank Accounts and ittve6tsn&nts was approxiD]ately £1 mllliott aud the illve8tsyJentpzopertypoltoLo totslled £3.2 mlllion at 31 OctobeT 2025. RweTYei poll Th¢ lttlentioll of the TDJ8tse8 is to mainttiln grvup 8enetAI r#6rY¢s b) 4n.¢gulYa!eut of 9 mojjths exp¢ on Utwestricted fullds not desigoated for Dth¢r ptuposes. This wouldprtsvide suffici fiwd6 b) crntinue kn Lillretrtaotivttie8 of th? 8roup in the event of a signific4nl drop in in¢om& . i Al 31 0¢tOb 2()25 the ba]&llce of gett&rnl fand5 for the £4,950,923. And elo nlents The Tru8te¢s attLi th¢iI advisors contltLue to monltor the fillattriaI p)sition of tbe group Io QJ8UTe thatthe 9tswtsb1p of Te80ur¢#s and the avAilabilityof fillu18 to me¢t conllnitroents is m4llag] for the Iollg lumwelkn of the 0p, Witb th¢ Appointsnr during th¢year of a cozt)mercia di1. the Thte¢8 Ire of the opittion Ibe CoD4KtitiV¢88 of tbe trading subsidtarle& wiIl b¢ ¢Ontinue to be Str¢&en atement of ustets, Res The trust¢es (who are also th¢ dwxtors of Possil cOn)mtyuS]tieS limited for thepurrthe8 of comp&nyl&w) Are respon81bl¢ for preparing the R¢port ofth¢ Trusrees alld"J)e fiuAllcid ststements in aceord8nce with appbc&ble law and Unitad Klllgdom Accoutsting St2ndards (United Kingdom Genmlly AewtedAccounttng Practice.). Company t&w rwires the ¢Tht& to prepare fmawial ststemeuLg for finanoial year which giv¢ a tNe and fair view of tILe 8luts of affairs of th¢ chuitable compally atd of the ittcomllw1e8our3 alld 4wJicaQiob of r¢80Utces, In¢luthlls the I_J Itwjme and expenditure of the ciJaritat)l¢ eollwaDy for thatporiod. ]n pr¢paring these financial st&t¢ments th¢ TnL8t¢es ate required to: sel¢Gt Sutsble ac¢ouThtillg policies and then apply th¢m con8iBt•)dy, observe the metho(ts atsd principles in th¢ ChaTi SORP. judgemts 2nd e8tttnatré th&t Bre reasonable and prnden¢ BtatE whether appllcebl¢ a¢¢oimting StandS hav¢ Ixen fDllowed subjoBI to anyrnlterial depthu¢B and cxpl&tEed iu th¢ fmanci&l s*trments,' prep&ro financial statemettts ott tbe going colle b&8is uttless tIKre Indications to thc wntrary. The Trusts? are Tespon6ible kr¢pingproptr accountitig reeths which dis¢losewith reaBonable aUraCY at atty time the finan¢lal po8ttion of the charity and to eD&ble them to re thab tbe fittallGiaI slltements cotnply with the Cornpanle8 Act 2006. They w. a180.-espon8lble for safewdiDg th¢ a55ets of the ¢bsrity and group al h¢ac¢ fotr kngreOnth1e 8teps for the prevention and d¢ÉectioA of fraud alld otEer iThegalarilies.
POSSJL COMMUNITY BUSINESS LIMITED Repotrt of thè Tru8te¢s for tb¢ Year Ended 31 Oetob¢r 2025 St4t t48todts lo reof on audlt So far &s th¢ TnJsie¢8 &re aw&r¢, th¢r¢ 15 no rel¢vant audit ltfft>rMItsn of th¢ o]Jarftable ¢ompattl8 auditors are unaw2r4 and eAch ThIBt¢¢ has tsken all 8lep5 that theyought to h&v¢ tkn a8 a Thute¢ ia order to tnakn themselv88 •WU¢ of any relevatsl dit infomJatiLin 8nd to eBt8bIisa that TE¢ a"Jditors are awar¢ of.that inforn]arioll. AUDTTORS The auditors, WDM A8soci&tr4, will bc proposed forre-appointinent at th¢ fortb¢oming Ann'Jal Gen¢ralMeetitig. This r0POrt was approved by thc4 Trustee8 Dn 7thJuly2026 and siglled OL their be][f by. Mts S McGin]&y Pag¢ 6
Report of the Independent Auditon to tke Trll8te Memben ol Posjll COMMUAty Buslnetj Lhnlted Oplnloll W¢ hav¢ audit the fu1¢181 stateD]ents of the Pos8il CommunltyBwiaeBS Limlted foT the year 0¢d 31 O¢tob¢r 2025 wbi-h ¢ompri5e the wtt80lidatul Slawn•)t of Flnancial ActiTrifl¢4 corLsolidated andparent cowany She¢( consoiidated and parent cOmpY Cash Flow St4temeEt aud.noth to the finaJ¢id'stateellts, illcluthng ? 8tunmary of SIlf1¢t accountingpo]iGies. The fin&ry¢ial.yortiDg framework tknhas beeii applle£ in thBi preprnion 1$ appli¢abl¢ ¢harity law and United FngdomAC¢0lltt,ttg SraDdaTaB (UniLAd aell¢rally Actr¢ptod Accoujtltg Pracdce), Io our r)pinion the fjnallcial $t0trmts'. 8iYe a true and fAir Ylew of the stats of th¢ Gbarttys affatrs 28 at 31 OctobBr2025 and of its incoming IoUr¢¢$ and appiication of r080urce8 foT th¢ Y theE ended. have b¢¢n properly pr¢p8rgd ill a0wrdall with Unitsd Kingdolli 13eller41]y A¢wttd Accoutttlng Practic¢. And have be¢tt prep4r¢d itt A¢cDrdan(¢ wilh dkn- r¢quirrnts of th¢ Companiey Act 2006, the Charities and Ththee Iuveskn¢nl (ScodaDd) A¢1 2005 and 6 ttnd 8 of the Chle8 Accoullts (Swtlffjd) Reguiations 2006, asis for oplnlon W¢ conducted our audit ill accordance with tnternai'ond St4Jdards onAu(titillg (UK) Oskn (UK)) and appUc4ble law. . Our rnsponslbi]iti¢s under those gKIll ETe furti¢r dcTIbe¢j in the Au(L.tr)Th' r¢sponsibi]iti¢s for the audit of the finGIll staternellts $cthiott of our reporL We 8re iJdep¢nd¢n'. of the gro"Jp and parent ¢lwitabIe CoMpLY in ac¢ordanoe with the ethi¢&l l¢quiren that are relevant to our audit of the fin8n¢i&l stateme] in the UK including the FRCB Etbloal Stsndard. we haye fifilIed our other ethical reSpo81b1.1ticS in 4ceA)rdaTrc8 with these re(iuirements. We believe tbat th¢ iudii Idence we have Obtsill is sufficie2+ and appropriatr to p.rovid¢ a b&8is ftsr our opinion. Con¢lu$loDb relAttng to gothg ¢op¢er In auditing tho fin4n¢lal 8t3tsTllents, we h&v¢ Conched that th? trust, Use of the goitig conG¢m bg8i8 of 4¢c4Juntillg in the preparation of the fmatt¢ial 8taterLettts is appropriate. Ba8ed on th¢ work wc hav¢ perftsnn p/¢ have nci ideDi4ed anyn)ateng1 uncertalntie8 r¢lattngts events DT c4ndiiions tIt illdividually or collwtivelyj may ca# sigllifjwlt doubt on th¢ ¢1IllS ability to continu¢ &8 a goiD8 ¢0rn for Potlod of at l¢ast tw¢lve fromwh¢ts tho financial stAtMwAts are tiUthO for issue. Ow r¢sponsthilitios and th¢ rvsponsibthti¢s of dL¢ trwte45 with resp lo goiti8 cottcern are d¢scribed ill th¢ r¢levant de¢tions of this report. other Inforn)4tlon T&1e tnte¢S gr¢ r&8pollslbl¢ for tb¢ otb¢t infornjatlon. The oth¢r IOrntion ¢x*mprises the A]Jfomation in¢luded in th¢ Strategic Report, alld the Report of the Thskxs, b1 d( not h]Ch- the financial stat¢llts our Report of the Independ¢nt Audit(TrJ¥ theT¢ots. Our opinion on the finaftcial statements do¢y uot cov¢r the oth¢r information anQ ¢K¢epl to the ext¢nt otherwise expliclfly Stated in our reporL wc do not express atty fonn of &gsurance coiclus.on thcreon.. In COttOOGLiott wlth ow audit of tbc financial Stat ow rwonBibi]lty is to the Oth infornwiou anl in doittg 80. consid wheth8r the irtL]¢r informati(fft Li mateiially ineorLQiSt¢ni with the financial statements or our knowldge obtailled IL thc 8udit or othetwise appcars to bc matthrially tuisst4t¢d tf we ideEtify fjuch llwtcri Incon8istsnci<£ or app4trllt tn&terial ml88t&temets, we aTG requir¢d io d¢t¢nDin¢ whother iryis lIeS rise to a nMtsrAal ls$tell1t its tELe flnan¢ial STatenJents themselves. b¢d on th¢ work Mt hav¢ w¢ con¢lud¢ thatther¢ IS A isstat¢mellt of thi8 Othgr Inf0rntL we arc Tequiredto rtp)rt that fA¢L W¢ have nothin810 t0 in this Tegar¢L Opinions otb¢r watsers pre¥¢rlbed by th¢ CornpaDles Aet 211116 our opinion, based OJ the workundertakert the course of tho audit the information £iv¢n iu the StrLtsgi¢ ReporL attd R¢pon cf tse TTUSte&q fortbe fitwttcia] ycar forwhtch the fitsan¢ial stst¢m¢Dts Bre pr¢pml is ¢on8iStent with the f.nanci81 sThtements,' And the Sts&tegtc Re>tr. and the Report of the Tn ha5 kn ppar¢d in cordanC0 with wlicable le8al rcquireoients.
R¢port of the Indepeudent Auditors to the Trnstew Membeft orp09 Conunllnlty Buslneji Limlte41 Matters QD whlch we are requlred to report by exc¢pdo In th¢ liOJt of th¥ knowlod8e Ltjd uttd¢r&t•tith8 of the groLp and the parnt Compally& its envir¢tmierk¢ obthined itt th¢ courne of the audik we h4v¢ tsot Idontlfied njatsrid mkntetnents the Strategic Report or the R¢poTt of th¢ TrnBtees. We haye Jothing to roport ia r¢spe¢t of the followingm&tteTS where tbe Corroaules Act 2(K)6 and the Ci]wies Accounts (Sootland) k#8u10lls 2006 (u araend¢d) req1r¢S US to report to you if, in our opinioIL' adequats ac4ountlngrexoT(ts have not been kq)< or returns adequBte for our audit hsv¢ ttot b¢on rec¢ived from bran¢h¢s not Vi8il¢dby us. or th¢ fanciAl stat¥mettts are Lol in agre¥ettI witt] tbe accoLming recoTd8 alld retsllDS' ¢ort&in dig¢losures of truste¢$' rctyuneratiOD swified by ]aw ue not nwk, we have not rt¢eived All the infonnqtiijll and explaoationy we require for our &udiL Respomslbllltiei of trustsefj AS exphined more fully in'the Ststethen: of Trustees, Reypon8ibilitte4 the Irugteell {wbo a180 the dir¢¢tor8 of the chadtable ¢OTnpatty for the PUTpo8e5 of conw£ny law) ar¢ respousibk for the PIN)tion of the fmAttci21 statements and for being sats8fied that thry give a tn and fair v.ew. And ftt 5uth Control aa the trwtees dcternirtte 18 nectsssary to enablo th¢ prepar4tlon of fiuaucknl ytatem¢nt$ tbLt are free from rcaterial rnisststemeut, wb¢ther du¢ to fraJd or eyyor, In prepariogthe fJJanci21 s&tern¢nts. tbe tw¢K¢8 8rv respoDslble for &85e3Eing tbe w0'S and the parent co]nppny's ablllty ts> ¢oThtinu¢ u a goiug ¢on¢em. d&1051& as applicabl¢, D)atters Tel to going concern And vskn8 the goitsg concern b1& of aOw]ll8 wd¢B8 the trust¢es •ther itit¢nd to liquithtr th¢ group orpaMt¢omp8lly or to op¢ratiolls, or h4ve llo r¢ali8ts0 ahernsiiv¢ bui to $0. Our rupon81bliltks for the auditor the tInaThcl 8tAtemtnts W¢ have been appoiAted a8 auditors under )ection 44(IX-) of the CFiaritks aud Invesknenl IS¢otlartd} Act 2005 Lnd r¢pon in accozdance with th¢ Att. aud r¢l¢vantregul8ti03]s rn4d¢ or h41ryng effect thereutsdct. Our obJ4ctiv¢s to obtain redTrabk assurallcc about wh¢thuthe fiwcial st&tcmMts as awhole Br¢ free from n]aterlal miS8tat¢m¢nL wheth¢r due to fraud or cnor and to issuc a Report of tbe tndepeThd¢ni Auditors tbat includc8 OUI OPiniOIJ. R¢88onablc 8ssur&nce 18 A leiel of &ssurdn¢¢, but it is a gdaTalliee that ari Audil cOndted itt accordance with LSAS (LK) will alwa}'s detect a mat181 mis5r2tewffjDi wben it exists. MisstatemenJ c8tt 8Tise tkom fi3ud or etror and considered m&tcrilll if, individually or in the aggregate, they could Ieasonablybe 24xcted to intluence the ecoiioml deLi8i0tt8 ofuser3 tsken onthe bAsis of finangiai st#t¢m¢nts. Thc extent to ivbicb ourproc¢dures we capable of dÈtectinE Trrede8. ittcludlng fraB4 1£ detallcd below: W¢ obt&ln Jnd w)dats our uoderstanding of the entlty. it8 tiVItIeS.1 cotttrol ¢nvyrollmwt, 2nd likely fuknue developm¢nts. inelllding in relatioj to the leg&, attd..¢wlAtory fr4[aeM'0 P4ppb-thl¢ And how tb¢ entity is cDnwlyin% that framework. Based on this uftderStaLdill& we identify and e6$ tbe risks of mthrial misstatement ofthe fn&n¢ial slalements, W'1ether due to fraud or error. de8ign attd perlJrm audii procedures respongive to those risks, and obtain wdlt ¢vidence that 15 Sufficient and appropri&* to pn)%ud¢ a basis for ¢XL- otiinion. This includes con8iderntiOn of the rlskof aGIs by tbe ¢nilty that wtre contrary to app]icable law8 thd regulations including fr8u Jn r¢spon8e to th¢ risk of irragularfties and tm)nthconIIaElc< with l&w8 aLd reBu18tiots, iEctudin8 frlwd, we des[ed pro¢edureB which in¢lud¢d: of jn8¢M¢ll1 and th08e chargfyl WAth goVe)8t4 actual andpot¢ndAI litigation attd claim8 as weiL os aottul, suspected aThd allepl tr&ud; Assessing the exteTrt of ¢omp]ian¢e with the lawg and.,.atiOnS considued to have a directm&terial effect on tbe fjnancial 8tstemtnts of tbc opcr&tions of th¢ entity througb ¢nqLiry and itTr8pe¢tion' Page 8
Report of the IDdepend¢llt Alldllon to the Tnte¢S Me¢t# of loull Conuttwilty Llmlted Our re8pouslbllltles for the ¥lldlt of th¢ finAucl81 stAt¢mellts Reviewing fnett¢ial statemellt th"8-losuK4 and t&8tir4 to supporttog diKumentstiDU to a8$¢$8 ¢ompliallcr with ppjl'bI¢ ]aThT andreatiOns,. Pe-foryning audit work over tEÈtisk of t bias Dverride of COJLlro]E, including resting ofJournal erntri d oth¥r adju81xnellts for appror.a]e58,-VaIttD5 th¢ b'asilles8 raticnat¢ of sigllifjcant transaetiott$ out8id¢ the norLal ¢OUTse of buyiness and TeNiEwing accouLti)g &StIma for iodicators of PDtsntial bia8, BaUSe of the irLierent litiJitatlono of all audi¢ ere is a risk will rsot detsrt all ]rraardeA in¢lxtittg thos leading lo & nKteri rnisstatemollt in the finatycial )tsments or n-cOmplIaG¢ regulatlon. This risk illu¢8se8 the rnot¢ that Gompliaoce with & law orrc8ulation is r¢movai from the ovents and traTh8acdollS refl¢ct¢d in the fnanGial btstem¢llts, as we wlll be less likely to become aw&T of illstsll¢es ofnonwti&ico The risk ofnot detecting A mat¢dal IntS8tatom¢nt reSultg fiDm fraud18 higher than for one resulttng from error. a8 mayinvolve co11L0 forgory, intpntional omissions. mtsrepresent8tions, or the 9erride of internal ¢oJJtroL A fjJrth¢r dcrqjttoll ofour rOsp0sIbIlitieS for the audit ofthe fllw¢id stamts 18 Iated oth the Reporting CrAmdl's Isybsite &twww.frc.org,LklLuditorsrespollsibilitie4. This d&FoTptiou fonDS patt of cA]rReport Of tho Ind¢pellda Auditor8. Use of &ur teport This rEport 18 made 8olclyto the ¢h&itsblE cpmpallsly mcm5ets. a& a body. iti a¢cor4ant£ wltb Ch8ptT 3 of Plrt 16 of Compallleg.4ct 2006. aad to the charitsbl¢ ¢ompAny's lnCes, as a body. in accordance with sec¢i(trn 44 (IXC) of th¢ Ch#ritJes Trastge vestment (ScotlAlld) Act2005 8ud re8ulkdoL 10 of tbe C]wities Accounts (Soodand) Re8atiOnS 2006. Our audit work h&$ beell iJlldert&k¢n go that we stth to th¢ =h&ity 8 truske8 those matters we are requed to Stats lo the4n in auditots, report end forno otherprffjptss-. To th¢ fiulesl extejt pornjittedby Law, we do not a¢¢ept or assum¢ 8poUbUlty to auyone otlw than the charity 4Dd cknriws trastees a body, for ow audit work for this rert, or for tho opitsiotsj we bsve fozrn&J. uts)ry.4uditor) for 2nd on behalf of WDM A&8ociates (StabJloryAuditor8) Chartered Accovulallts Bligible:o act a8 aJE auditor its tetm% of wtion 1212 of th¢ Comp8llie8 Art 2006 08kfi¢ld Hou8e 378 Brattdon Str¢cl Mothenv¢ll ML! IL4 Dlts; 7th July 2026 Paga 9
POSSIL COhIMUhlTYBUSINESS LIMITED Consolldated and Companv St4tsment ofFSnAnell ActilIeS Oncludlnz ID¢ome Expendlture Account) for the yr ended 31 October 2025 Group 2025 Ch8rlty 21Y24 21)24 2025. LJttstrirtthl Unre8tricted Unrestiieted UnrrBtriGtsd Fund8 Fuud8 Fulld8 Not¢$ Income aud Elldowments from: Donation6 aDd188a¢ie8 Other trading actNities InvestTr¢rAt8 5.723,750 277.376 5,569.546 225J92 oth 4.220 3,604 Totsl In¢Drne 6.001,126 5 794,938 4,220 3,604 Expw)dit1e on: Cortsthercial tr&din8 and other operatijg a¢tivities ExpenditLWts cln Charitabl¢ A¢tivitie8 5.671,369 3.000 5,399.675 185 3,000 3,748 Totsl re60ur¢eg ¢xp¢Dded 5614369 5 399,675 3,185 3,748 Net lrycomo1(expendlture) ad net movejjent th fimds before Iobi¢$ illVEStments 34757 395,263 1.035 (144) Net g4in81(loosesl on itivesttnents 1.353 4,937 Other recogntsed l5/(lOsses) G8ill&lO058es) on revalL"Ation oe&$ 146,884 35,181 Net lRcomlng Re8ourceB 474,994 435,381 1,035 (144) Reconciliatton of Funds TotAI Fulldg Brougbt Forw&rd As previously reported Prior y¢ar adiu¥tsnent As r¢6lated 4,475.929 3.802,759 237 789 4,¢MO,548 662,914 663.058 4.475929 662,914 663,056 Total Funds C8rxitd FoTrard 4 9iO 923 4,475,929 663.949 662,914 Thenotes fom) partof these fiaauciAI 8lht¢nwts Page 10.
roIL CO.IfjMUNtTY BUSD4ESS LrMrrED Collyolldated Balwnce Sheet At 31 October 2025 Not¢ Group 2025 Group 2024 Cb8rity 2025 Chlty 2024 FD ASSETS Tallgible knets tnve8tsllts IDV¢8tm¢nt property 12 13 14 138,628 146,643 85,254 170,000 85,254 170.000 3,282,268 1832,116 3.420,896 2,978,759 255254 255254 CURHEYT ASSETS Debtors (knt asset investtnent C4¥h at bank In baud 15 16 1,086,693 64.461 1,249.505 1254,494 63.108 975291 188,465 175,339 221,340 233,431 1400,659 1292,893 409,805 408,770 Cr&Jitors.' Amoullts falling due wtthin coe y 17 (771.521) (733,332) {I,iio) I,iio) NET CURRENT ASSETS l.629,138 1,559.561 408,695 407,660 TOTAL ASSETS LESS CURREliT UABtLtrJE8 5.050,034 4.538,320 663,949 662,914 PROVISIONS FOR LIABILITIES 18 (99,111) (62J91) NR T ASSKTS 4,950,923 4,475,929 663,949 662,914 UDrestrleted FuDds 22 4950,923 4,475,929 663,949 662,914 TOTAL FUNDS 4,95C,923 4,475,929 663,949 662,914 The fiugnolai ststements w¢re appmv¢d by theboard of trllgt alld authoris¢d foI issue oll 7th July 2026 and $i8n¢d its belthlf by,. r8 S MoGialay- Thstse Th¢ notss forn part of these finalleial statetnents Page 11
POSSIL COMMUNITY BLSThISS LIMfTED Ca8bfioi% 8tsLtemenl for the Yellr Ended 11 October 2025 Note Group 2025 Group 2024 Charlty ChArtty 2025 Cashllow$ from opeTatlllg actlvlties Cash gtneraled from operattons 316.454 84.348 (16,331) (11743) Cajh flows frorn IDve8tlllg acdYAti Net cash from invosting activities (42240) (76,S42) 4220 3,604 ¢or¢&se)/inG".eB in cash and cash equlyalents in the reporting period 274,214 7,506 (12.091) (9,139) Cash aod cash ¢quIvalts &t the bownin8 of the year Total 08sh and eqvivalents &t the o]d of the year 975291 9ty7.785 233 431 242 570 1249.505 975 291 221 J4Q 233,431 The not¢s forni pmrt of thes¢ fillanei stateD]ents Page 12
POSSIL COIIMtiNITY BUSJMSS LIMrrED Notes to th¢ Cash Flow StAtement for tIAe Year Ended 31 October 2025 J. Reconclllatlon of llet llltomel(exptDdlture) to net cuhllow from operAtkng 4cllvltl&q., Grovp 2025 ' Group 21)24 'Cbarity 2025 Charlty 2024 Net mov¢rn¢nt in fidS Adjustments for,, R¢Lt received tnterast received Depreciation charges (Profil)Iqoss on disposal of fixed assets G8in$ on r4valtion of illY¢sttn¢llt propety (Increa8elDecreas? in cuzrent asset inveslmettts (thcrea8e)Decrease in debtor5 (Decre¢)/Its¢re ill edItOrS Incre*&e In deferred ts3atia 474,994 435,381 1,035 (144) (257,488) (19,888) 25.013 (65(1) (146.884) (1.353) 167,801 38.; 88 36,720 (208,249) ,143) 22,491 {2.178} (35,181) (4,937) (76,191) (13,126) (38,6151 8.970 (4.220) (3,604) (9.597) 602 Net 048h (usod iti)/provided by OFwating ACttYiti¢s 316,453 84348 2. Cash flow$ Irom IDvestlDE 4¢tlvith8 Rml received Iotertsst re1Ve4 Rec¢ipts frooi sal¢s of fixed asset iDV¢Sttngnts P&ymenis 10 8cquiro inv¢stm¢Jt prop Payments to acquire f¢4 assets Ke¢eipts from sal&s of tangibl¢ fixed aets 257.488 19.888 208249 17.143 1,000 (263,229) (48,627) 8.622 4,220 3,604 (303,268) (16,998) 650 Not cash fmm investing actiwiLi¢s (42,240 4,220 The ttotes fonn part of these financi81 stat¢ment8 Page 13
POSSIL COMMUNrry Buisf4ESS IJMfIYD Notei to the TrlnAnelxl St#tsmert Ffjr tbe ye9r ewled 31 O¢tobor 2tr25 l A¢¢oulltlrt¥ Pollcle4 B1* ofpreparirtg the tIn4n¢l 8IHtemeDts Th¢ fi1&noial 5tsterDents Of the ¢bhy.tabl¢ CDWI2Dy. vknich is a publi¢ b¢nefit ¢rtityuLder FRS 102. have be¢J prepAred rn acoord8nce with the Charites SORP (PRS 102'Accoullting and Reportiti8byCbArities.' StAtemcnt of R¢cowmended Pra¢tLf¢ appli¢&ble to ckazitlu tiTeperitig tL¢ir ac¢ounts in 4ocordaJee wlth th¢ FinAn¢ial Reporting Stsndord 4ppllcabl¢ iti th¢ UK and RepLblio olIrth'and (FRS 1027 (¢ff¢diva l 4aDUW 2C19)'. PuJfjttciaLR¢pDrtin8 Stathlard 102 The Fin8n¢ial Regorting Stsnd&Td appli¢abl¢ in th¢ UKAnd R¢public of Irel2nd' attd the CoTllP8llies'Art iJ6, The finAn¢i&l $tat¢nwnts l)avo b¢its prepar0dulld the kistarl(al cost e4)nveDtx)n with th¢ exewtion ofthE lttvesrm¢nt xopety and other investment8 whi¢h incllld¢d at fwr vali¢. Th¢ pr¢s¢nthuon cullcncy of the fiugnGi81 s(&t¢mBDts Is PallLd S1],{£1. Gmup Flnanelal SfAtement Th¢ fiDanci&l 5thternents ¢cnsolldats thgxwults of the chthty hnd its tlwee )llY oTh16ubsidÈari45 (Ailgllder Security umi1, Wt8tgwd S¢¢llrityLlmltod and Allander CI¢aaing Servic Lknited) Dn & lille by line basi8. Reeo8nltlon of llleonK Turnover IB rlleasured at fair value of the coNid¢rntion received or rlybI4 chiD8 diKounts. rebates. velue added and ts¢P¢er sales tLvs. ReVell from 8¢wrlry ¥NL oleaolng congrts aroreTh)8tsi6ed ov¢1 tim¢ A8 the 69ourity and oleanlllg 8eNIce8 are porfonned. GrAnts receivable ar¢ wo8r.is¢d when th¢ oharity i¥ entitl to inc4)nw it is pn)babl¢ It will be receive R¢ntal income is ret%>8tii3ed on an accruals h8is &s ti j8 tlled. GoiA8 Conceni The findttoiul statemet)ts have prepared on goiD8 wnccrn basi. thatis thut there is tbe wuo¥tioJJ th&t th¢ fiwtiDll5 of thc wup will contititt¢ in op¢rntiollaJ ¢xistenc¢. Fund A¢¢oNDthIi ur¢strI0t¢a av&i]4ble for 4Jry purp080 of the cbwyty, The rjsarity subsid11¢S do ttothaye ally fiTnds th&t have rvtricti?llS plawd UPOD C¥npral Provlslons Th¢ sn)Lp aollts for itrwom¢ Bnd ¢xpendittwE in the p¢riod ty which the s¢rvitt ]J88 t&k¢llplace, rather than wbon 94 PAyn1¢rits are rrf¢iYxl or njade. Where incomo and ex[nditre ha5 be rognIsed ¢ash hn5 IlQtbe¢n received or P8id, a d6btoror crcditoi forth¢ r¢l¢vant&ttoutst is r¢wrd¢d IJJ th¢ Bal SbeeL Equkily, where b9s been rL¥ilved or Le which is uot yet reoogwsed as iticome orw6ndith, a cr&lltor (inoomo in attvance) or d¢btor (paynLent itt &dvanc¢) 18 rworded in The Bal8n¢e SheeL TaKglbl¢ Ytxed A¥sets Depreclation is providEd at the followiD8 UJUW81 rEtw in order to write off tho cost ofwh a83etover Its e$tim)tBd usefvl life-. Proporty PINnt & ¢quipmcnt Motor v¢hf¢les Not provided 25% rthciLg balanee 25Y• r6duckng balaet25(l Itne Th¢ ronip4Jy policy in ttgard prop¢ty is to c4rry al sL Tb¢ pi• is MRilltakn ADd is not dov81u5llg. llnvestllDt Property Inve8lmentproperty is shoNm At tll08t r¢mt vaiu81ioL Any 488rc84te spnplus or deficit ori8iDg from cb8llgeB in fair value is T¢CO8Di9ed in Illcon and eKpellditstr P8ge 14
POSSIL COMTrtUNrrY BUWIESS LIFirrKD Notss to th¢ Flnattclal Statements Fvr the yeAr ¢Md¢d 31 October 21J25 l Aceountfng po]IcSei FlnaDdAI InstrDmelltb A fjnmcial asset or tlnwiAI118bilityi8 reccgni8ed only v4h th¢ tity beem ipatyto the ¢olltracttMI provlslolls of th¢ iJÉtmm)ellL B1¢ finullGi81 iustvJt)Mts inttwily re816¢d atthe ttwaction price aLd"4r¢ wbwt'.y rne4¥ured 88 follows.. D¢bt iU8tn]m¢nts are subsequtlY nwsured alan ¢iJstattd Cornmitnts to roceive a loan and to n)Rke & loan to aLother mtsty are subsequelltly JEWLr¢d Et am¢xli5eo cosL All 0th6t fincial ij)strLmierts, In¢luding derivativ¢s. illitialfvrrf(>gDiwd at far v&lue, which is ttormouy the tran9aFtiO ptioe. and are KJbseqllendy Ill¢05w at fairvatrJe any"ebangt8 recognlsed in profitor Ioss. FinmclaL assets tbLt gr¢ mUrnI Rt >s1 oi 4mottl1ed.1or¢ review¢d for ObJtiv ld# lif lJ4)aJrJnontat th¢ ¢nd of each reportitis date. If tber6 Is obje¢tTrFe evide46 of iryoirnwt allll)]pairmeth108's 1s.reLKd0Cd th PTofit or lo88 itt)m¢diJtely. All equity AAVtttm¢nts, r¢g4rdlesa of 8lgDifirallc4 Hnd oti IlnHn¢iAI assets thBt ar¢ itidividually si8nlfiet ar¢ as8&sied dividJally fur itDpaitl Other 1]Dla1 Er¢ ¢Ith aw48ed in¢Jivlduallyor8Touped OD the bmls of similir credit risk ¢h4Tact¢ristiC8. Any rgversals Df Impawment are o%ld PTofit or loss i1trIY to th¢ tell¢ that the rovgrsol doos not resultitt 8 carrybg wowit of the financial Lgset that ex¢¢ed3 Wh the crt amowwould havr be#> hgd the xtrJpairll)gllt not PrniQ1181yb•ea r¢coEoised. ImpA5rment of Assets Ai ¢ach rcportillg date fixed and ÉothD81Tr1¢ are reviewed to determillc thtr¢ is Y indic&tiots that those assets bav¢ 4uff¢r¢d all inp41nnent lots. If ther¢15 itsIiLxaon of PO4sible nrpatntient. th¢ tKoverJble wnowit of any affect¢d asset is eStid and cothp8red with its c&rryAttg 0t If e$timatedrecoverable amoullt IB lower, the ¢drr) amoullt is i¢dlld to its &8titti&ted wv¢rnbl¢ •moani alld iw&irtsen: Ioss is Texo)ld ithtikntely m profit ot loss. If an Impairnicllt Ioss subsequently r¢vug¢s, tho carrvatiM)w of kn agset is incrcl to the revis e4tinJ8t¢ of Its overnbl¢ anMiunL but notill exce&9 of the llOt thaf would hve Eeen de¥lld had inpairrnent Ios6 beeD cogtiid for the asset io prtor yedtrs. A r¢v¢r8el'of all lo IB T¢¢C8nis¢a itnElledi8t¢l> inprofit or lo. C#ih At bAnk In h¥Nd Cash It baT and in band are basic fifvwial olld ineIu4e e&qb in hanl de[)Sits held tt call with bk1 ottw short terni liquid ltsYe¥th]¢nts witb 0ri8inal ottItieS of th¢ rymths or I. and baDk.overdrtts. Bank overdrpfts ar¢ shown withtD bofto5 in curent liabilities, P¢D¥loll Costs alld pib4r post-r¢tlree1tt b¢D¢fJts The compatty op¢rtÈt¢s a dtfin¢d Contributio p-.wion scheom Conthl)utiOL8 payable to lh¢ ryaul$ p¢mion s¢h¢m¢ 8rv Charged to profit or1098 in th¢ pgri¢xl to wbith th¢y lat¢. Tu411on T&xation for the year c03wriw ¢Lwrent atxl deferred Tax is recogni¥g3 in the Ststrnt Df Financi Athivits¢s, eKeApt to th¢ exteil tbat it tolates to item4 r¢ogDis¢d in other ¢owrckn-iv¢ or dIrdY in equity. Cutr¢nt or dcfetr&l taxation asseJ gnd liabillties not dike4)Ulltcd Current taA Is recogniscd atth¢ amouDt of tsx pa)Rbl¢ J5iug th¢ rntes &nd tha¢ bave been ffwted or 8ubsta1Ytfy enacted by th? bala0 sbe¢t date, Deferred tax Deferred t&x i& reoognised in r¢6pect of &'l tirllingdiffcrerJCCS that hav- Origin but not revetyed at tb¢b&lats¢e shcot thie. Timing differBnce8 artse from the I10s1O of in¢om¢ atsd expenses in tsx asse88meJts inperlods differen¢ frorn th08e In they are re¢oBDi8¢d iti finouoia. ststNr¢nts. Deferred tsx'i hx&sured using * rnt08 8nd law8 that have beon trA ar substontiY¢ly¢naoted by the year znd that ar¢ expe(*ed ro wtyto thE revcr8aI cftbe timing difftrertce, Unr¢lipvod tax IDS5ES other defErrFd lax &wts aT¢rn?gllis41 otly to ¢xtenl that it is probabi¢ that tiey Trryll be recovered agaiA]5t th¢rever8al of defvrr¢d tax Liabilitie8 orothw futsrG twblg Profits. PWIS
to th¢ Fthand•l ststrm¢n For the y¢8r eDded 31 Oetober 2O2Y 2 FIlland PorforniAAce of thè ¢hkAty aDdits mbAidixrleJ The consolidated 8r8t¢mcttt of fiD2n¢ial arf.iYittes d¢*ils th¢ fiD2nFiJlp¢rromwwe of the group. Th¢ charity h4d tso extwn81 Inc02ne and Ell Irlcorne aDd 6xp¢ose& lAte to the operation ef the sabidl8r.F¢B. Clwitobl¢ datio))6 JnBde through the cb&tity are shoFm on ooJJsolidat¢d cOMe ?1 ¢xptsKlirtr¢ awothit. 3 IA¢ome from other tradlllg A¢tlvld The ¢owolldated $tat¢ment of fin&ryc1 BgtlYitiEs d¢ts114 the finaDci81 wfornMo¢e of the gtoup, The Chlty had tso cxternql income attd all income and exp¢rL8e5 ttlllte to thc operEtion of the 8ub8idiArl&s. The 5umnJ&ry fillAr.cirJ p&for1Dae of tb¢ yubsldl4rt¢s is: 2025 2024 5.723.750 5,569,546 (5.512982) (5,254,707) 15.668 13,539 257.488 Cost ofsaleg 4lld athinistrative costs rnt¢t¢st receiv8ble 208,249 (hinlO088> on revoluatson of assets ard inveytmtg N¢t profit profit RetylnpA in 5ub8IdlIeB 148,237 40,118 632,161 YF6,745 {158.202) 473 959 (141,220) 4 Iocom¢ from Investments ChAtity 2025 Cjwity 2024 21)25 2024 Rent r¢F¢ived Interest received 257,488 19,888 208,249 17,143 4,220 3,604 3,604 5 Cov¢rnrn¢n( No wt illoome w88 r¢]Ved during the yw." 6 Expendlture on ¢hArltable aetivllles Charity 2025 Charity 2024 2015 2a24 Alleviatlon of wv¢rty gwityto 10¢41 imsdt(rtionB 3.OQO 3,000 P4ge16
Notev to th¢ Flnsnclal Statsmellts Fr the yeAr ended 31 (ktober 2025 7 Net th¢oD(expend1rur¢) Net ineomeJ(expenditur¢) 18 8tst¢d aft¢r dhRrgin Cbllrity 2025 Charlty 2024 2025 Audittse& rthnwi¢r8tlun Depreoiatxott- owned aysvts 14,000 25,013 14,50D 22,491 8QO 36 91 800 8 Anatyth StAffCiots Group 2025 2024 Salari¢8 aud g¢S Socid security costs P¢n5ion ¢osts 3,887,554 411.395 59,314 3,738,617 32S,653 56,018 4 358 263 4 123 2S8 Th¢ ayerngg motrhlynwnkn ¢Jf employ dLTiog th¢ year VAS as folloTrs'. (koup 202) Group 2024 M4uag¢M[ 8nd 8dmiJistrAtioa Seourity Cleaning 109 60 63 174 179 9 Thi¥te4$' Temjnergtlott a#d b¢tfits Theto Tnwtr$' remuwr81iots 0rb$fits forthe yo¢d 31 October 2025 nor for the y¢ar ended 31 00ber 2024. Tnute¥' ¢wrt There vKre no Tryst¢es' pwid fottho yw ended 31 October 21Y25 llorfor the ye4r ellded 31 October 2024, JO ?¢nsloll8 Tha Group opeiate8 d¢fmrd contnbu¢ion scheme5 foi the of emp]oyee8. The as8ets of th¢ 8¢heme are athnlni8tsred by trugteBs in fuDds indep¢tylent fNm those of the Gro). 11 TAxatio The ¢harityls ttoi gubject tr> taxaiioll. Durtsg the ye4r the ¢OTnpany thsidlayiw expandEd AIMI rGt8tnd thBif p05tt8x proflts for wotktng GF.pltal and fLrthet vpansioTh Thi£ eslted t£tiOn du¢ ol) profftg as sbowll in J)01¢ 2. P&g¢ 17
POSSIL (Y)MMuffft BUtSNKSS Lifvirr Notes to the Ffinancla] Statemellts For the year •nd4d 31 O£iober 2025 12 T8u8lble kne(s Charity plt & Biiildings rnathtry LAJd & BuildiDg8 Plant & etc C08t or VAIuAtIott At l 2024 Addiuono Dtspo8aJs At 31 October 2025 85,254 258,626 16.998 {4.0)1 271.624 85.254 29,576 DqJreiatio At l Novetnbw 2024 Ptt>vi8ion Oll di8poyttI At 31 (ktober2025 197.237 25,013 {4.QOOI 218 250 29,576 29,576 Net Bookvxlue At 31 Othlxr2025 85 54 53 74 At 31 O¢toknr 2024 ' 85 3 FIX As$èt InvKtm¢nts IDv¢#ment$ Ittld by the ¢hArlty lllcluded thè thllowlng: 2025 2024 Invetfftetst Ill trading (IOD%) 8ubiidlarf¢8'. Allandor SeGurity Limited IIM),000 5b Df£l W¥Yt8uard Secuity Limiled 60,OJO Sh or£1 A114pdcr CIc4uiDg LiTllit¢d 10,000 5h2re3 of £1 100,000 60,000 10,000 i?0 000 loo,000 60.OOD 10,000 170 000 All v4lu¢d at the low¢r of CO otnet r¢aligable vah*. Page 18
POSS COhThWTrirrY BiIIShTSS LINirrKD Nvtss to the FID•th¢lal St•leTDents For the year emded 31 October 2025 14 Investrnont prtsp¢rty LTrroup Ffyir V4lue At l November 2J24 Additions ReNTlu4tion8 2,832,116 303,268 146,884 3,282,268 At 31 (%)tobcr2025 N¢t BookV&lu¢ At 31 O¢tobty 2025 3,282,268 At 3L OGtober 2024 2,832,116 F&tr vdu¢ at 31 OctobK 2025 is ¢teleB1&1bY. Vlluatioo in 2022 Vduatioll itt 2023 V&lu&ti¢m b) 2024 valua0)10 2025 C08t 287,534 3,676 35,181 146,884 2,808,993 3 282 268 15 Dzbtpti Amollnts falltng dlle wlthkn one y Oroup 2025 (Jroup 2024 Ch&rlty 2025 Charity 2024 TrAde debtors Other debtors attd Ctt*d incow£ Amounts owed by gmup undwta I.I)WI,509 79,184 1,177.737 76,757 328 188,137 188465 318 I75,11 1086,693 1254 494 175,339 AmouDts owed by wup undertkn88 Allqryler g¢curity Lithited AllwNler Cleaning Li[nItl Westkuard Sc¢urity Limit 74.oa3 50,650 63,511 48,026 63.484 175 021 188 137 bdng anK)uttts wovid¢d forworking ¢apitai to a&sist ID the alleviatton of wBnwlaymettt. 16 CuTrtDt &8set InVtments Gmup 20 ChÈnty 2025 Charity 2024 2024 Other Pw19
Notei to the FlnAncl*l Ststsments For the ye4r ended 31 October 2025 17 Cr¢dttori failkng duB wIthIN one year Charity 2025 Charity 2024 2025 1024 Trad¢ etditois ToX8tlon 8nd SOCI Olty Acon L23,806 455 119 192.395 100,111 440.585 192,636 1,110 I,I10 733 332 18 Provtsk&ll for M4bllitles and chJrE¢8 Grow) 2(125 Charily 2025 2024 2024 Lkfe]Ted taxation Group Batanc¢ at l Novmkn 2tr24 ChatBe to inoojw $tateEttettt dunng Ib¢ year 31 October 2025 62,391 36,720 19 Related pArty dlytloiut 1liere ar¢ no relat&J pArty trafft5actiolls otherthan the ijtre gTOVP 1t81jrt1ofjS. (kwp 2re thown i) not¢ 13. Other Eroup bRl8ncts betw¢¢p. e 8utsid1lts are removrAI iti"th¢ COllsolid8tlon pro¢e88 8ttd are not fiJJdam¢nt41 to the pndffitandinR of th6 acwuttL WeStard Security Limited. a llp ¢ornw]y. ceu¢d tradLDg on 31 October2021. 20 eornp4ny tn¢orpor4tAo Pos&il CoDllnwtyBu55ness Ltd w&8 ItOrMIed as limited by 8lWdlltee on A4 JuDe 1985 does Jjot have a sh4 o&pitsl, 21 illthnate COTttrol In ¢(rd9C wtsth the 8Dvernill8 doounwitB th¢ conwatty ij cootrollcd by thttTru5t¢¢8 wbD are lllao directots for Compani¢s A¢tpurpo8¢g. Pe 20
P(k$8lL COMMUNITY BULSNE8S LrMrrLD Notes ttr the FitiAnclal St&teJn¢nts For th¢ y¢Ar ended 31 October 2025 12 Movement In fuxdi Net movement In fuDd8 Group AtOI.1124 At31.10.25 UJre$trioted futtds 4 475 929 4 950 923 at8rlty Net movcment At 01.11.24 10 fonds A131.10.25 UDr¢8tiict¢d fund8 662 914 663 949 N¢1 movrnt iti funds, i]Lolude4] inthe above ate &8 folloTr9'. 12corllng Resource8 Galn8 wd 1#85es Movemejt Infvt Grollp Unr¥&trlced fujjits 6(N)1126 5 674 369 148 237 474 994 Cbarlty UDrerIc1 fort 20 CompAr&tfv¢s for moYtmell¢ ltt fvnds Prior year At 01.11.23 Bdjusttll¢nt Net mcvement in fwids At31.10.24 Grollp Unr&¥trlctfjd funds 3.802 759 237.789 435 381 4 475 929 Cb#rlty Unrtrict¢ Cunds 663,058 662 914 Compwativ¢ net movement in fimos, iLcluded in the above are fo]IoF8'. Group Qaltt& and losses Movement it) thds ReS0'JrG Expended Unr¢strtcted fLuhds 5 794 938 435381 Chgrity Unre8trlct¢d 3.748 23 CApItl Comn)Itments Thore wer¢ no UllPTovidcd capital ¢ommitm¢ttts at 31 October2025 31 cktO2024. Pw21