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REGISTERED NUMBER: 15932898 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 3RD SEPTEMBER 2024 TO 31ST MARCH 2025

FOR

RXCEL HOLDINGS LTD

RXCEL HOLDINGS LTD (REGISTERED NUMBER: 15932898)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 3RD SEPTEMBER 2024 TO 31ST MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

RXCEL HOLDINGS LTD

COMPANY INFORMATION

FOR THE PERIOD 3RD SEPTEMBER 2024 TO 31ST MARCH 2025

| DIRECTORS: | D M Atkinson

| S A Pollock

| REGISTERED OFFICE: | 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

| REGISTERED NUMBER: | 15932898 (England and Wales)

| ACCOUNTANTS: | Gibson Booth Limited

| 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

RXCEL HOLDINGS LTD (REGISTERED NUMBER: 15932898)

BALANCE SHEET

31ST MARCH 2025

| Notes | £ | £ |

| FIXED ASSETS

| Investments | 4 | 2,452,682 |  |

| CURRENT ASSETS

| Cash at bank | 46,785 |  |  |

| CREDITORS

| Amounts falling due within one year | 5 | 698,259 |  |

| NET CURRENT LIABILITIES | (651,474 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 1,801,208 |  |

| CREDITORS

| Amounts falling due after more than one year | 6 | 1,781,432 |  |

| NET ASSETS | 19,776 |  |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

| Retained earnings | 19,676 |  |

| SHAREHOLDERS' FUNDS | 19,776 |  |

RXCEL HOLDINGS LTD (REGISTERED NUMBER: 15932898)

BALANCE SHEET - continued

31ST MARCH 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th August 2025 and were signed on its behalf by:

D M Atkinson - Director

S A Pollock - Director

RXCEL HOLDINGS LTD (REGISTERED NUMBER: 15932898)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 3RD SEPTEMBER 2024 TO 31ST MARCH 2025

1. | STATUTORY INFORMATION

| Rxcel Holdings 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Rxcel Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and estimates

| No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

RXCEL HOLDINGS LTD (REGISTERED NUMBER: 15932898)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 3RD SEPTEMBER 2024 TO 31ST MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| Additions | 2,452,682 |  |

| At 31st March 2025 | 2,452,682 |  |

| NET BOOK VALUE

| At 31st March 2025 | 2,452,682 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Bank loans | 93,193 |  |

| Amounts owed to group undertakings | 353,951 |  |

| Directors' current accounts | 249,915 |  |

| Accruals and deferred income | 1,200 |  |

698,259 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Bank loans - 1-2 years | 207,486 |  |

| Bank loans - 2-5 years | 374,187 |  |

| Bank loans more 5 yr by instal | 626,668 |  |

| Other loans - 1-2 years | 573,091 |  |

1,781,432 |  |

RXCEL HOLDINGS LTD (REGISTERED NUMBER: 15932898)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 3RD SEPTEMBER 2024 TO 31ST MARCH 2025

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

£ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 626,668 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

£ |

| Bank loans | 1,301,534 |  |

| The loan is secured by:

| - debenture over the assets of the company

| - guarantee from the directors of the company

| - guarantee from the company and it's subsidiary

| - legal mortgage over leasehold property held by the subsidiary