=== PAGE 1 === KAG Accountancy Ltd 1 April 2026 Cormack HR LTD The Old Gatehouse 3 Scarth Luncarty PH1 3HP Perthshire United Kingdom Dear Directors, FY25 Financial Statements and Taxation Return Please find attached the financial statements and taxation return for Cormack HR LTD for the year ended 31 March 2025. Can you please: 1. Check these thoroughly and ask us any questions you may have; 2. Sign both copies of the financial statements and taxation return where indicated; 3. Upload the signed copies to us so we can retain these on our files and electronically file these on your behalf with the HMRC; and 4. Retain copies for your own records. Financial Performance Cormack HR LTD returned a Surplus Before Tax of £4, 190. This compares to a Surplus in FY24 of £3,206. The Surplus equates to a Net Operating Profit of 8%, up from 6% in FY24. Tax Position Cormack HR LTD and [Other company] can be grouped for tax purposes. The Group returned a taxable profit of [enter amount here] for the year ended 31 March 2025 after we factor in the [profit/loss] of [enter amount] from [other company]. Tax to pay on this profit is