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REGISTERED NUMBER: 14479441 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2024 |

| for |

| Watson & Brookman (Holdings) Limited |

Watson & Brookman (Holdings) Limited (Registered number: 14479441)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 5 |

Watson & Brookman (Holdings) Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | M Brookman

| A Watson

| C A Brookman

| T Watson

| REGISTERED OFFICE: | Chawston Crossroads

| Chawston

| Bedfordshire

| MK44 3BL

| REGISTERED NUMBER: | 14479441 (England and Wales)

| ACCOUNTANTS: | GREGORY WILDMAN

| The Granary

| Crowhill Farm

| Ravensden Road

| Wilden

| Bedfordshire

| MK44 2QS

Watson & Brookman (Holdings) Limited (Registered number: 14479441)

Statement of Financial Position

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 4,221,000 |  | 4,221,000 |  |

CURRENT ASSETS

Cash at bank | 276,994 |  | 93,400 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,447,798 |  | 1,550,698 |  |

NET CURRENT LIABILITIES | (1,170,804 | ) | (1,457,298 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,050,196 |  | 2,763,702 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 202 |  | 202 |  |

Retained earnings | 3,049,994 |  | 2,763,500 |  |

SHAREHOLDERS' FUNDS | 3,050,196 |  | 2,763,702 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 2 September 2025 and were signed on its behalf by:

M Brookman - Director

Watson & Brookman (Holdings) Limited (Registered number: 14479441)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Watson & Brookman (Holdings) Limited 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

| There were no material departures from that standard.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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 year was NIL (2023 - NIL).

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 4,221,000 |  |

| NET BOOK VALUE

| At 31 December 2024 | 4,221,000 |  |

| At 31 December 2023 | 4,221,000 |  |

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

| 31.12.24 |  | 31.12.23

£ | £ |

| Directors' current accounts | 1,447,798 |  | 1,550,698 |  |

Watson & Brookman (Holdings) Limited (Registered number: 14479441)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.24 |  | 31.12.23

| value: | £ | £ |

| 200 | Ordinary | £1.00 | 200 |  | 200 |  |

| 2 | A Ordinary | £1 | 2 |  | 2 |  |

202 |  | 202 |  |

7. | RELATED PARTY DISCLOSURES

| The amount outstanding at the year end owed to A Watson is £548,900 (2023 - £600,350).

| The amount outstanding at the year end owed to C Brookman is £174,999 (2023 - £174,999).

| The amount outstanding at the year end owed to M Brookman is £548,900 (2023 - £600,350).

| The amount outstanding at the year end owed to T Watson is £174,999 (2023 - £174,999).

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Watson & Brookman (Holdings) Limited

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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Watson & Brookman (Holdings) Limited for the year ended 31 December 2024 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity 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 Watson & Brookman (Holdings) Limited, 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 Watson & Brookman (Holdings) Limited and state those matters that we have agreed to state to the Board of Directors of Watson & Brookman (Holdings) Limited, 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 Watson & Brookman (Holdings) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Watson & Brookman (Holdings) Limited 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 Watson & Brookman (Holdings) Limited. You consider that Watson & Brookman (Holdings) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Watson & Brookman (Holdings) Limited. 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.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

2 September 2025