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REGISTERED NUMBER: 14763022 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

PA Holmes Consulting Limited

| PA Holmes Consulting Limited (Registered number: 14763022) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| PA Holmes Consulting Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | P A Holmes

| Miss L E Holmes

| Mrs E T Holmes

| REGISTERED OFFICE: | 9 Cottage Fields

| St. Martins

| Oswestry

| SY11 3EJ

| REGISTERED NUMBER: | 14763022 (England and Wales)

| ACCOUNTANTS: | G Ceidiog Hughes Limited

| 40 Brookhouse Road

| Denbigh

| Clwyd

| LL16 4RQ

| PA Holmes Consulting Limited (Registered number: 14763022) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 116,513 |  | - |  |

Investments | 5 | 1,088,404 |  | 70,000 |  |

1,204,917 |  | 70,000 |  |

CURRENT ASSETS

Debtors | 6 | 86,143 |  | - |  |

Cash at bank and in hand | 61,740 |  | 21,875 |  |

147,883 |  | 21,875 |  |

CREDITORS

Amounts falling due within one year | 7 | 360,854 |  | 61,073 |  |

NET CURRENT LIABILITIES | (212,971 | ) | (39,198 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 991,946 |  | 30,802 |  |

PROVISIONS FOR LIABILITIES | 9 | 29,128 |  | - |  |

NET ASSETS | 962,818 |  | 30,802 |  |

CAPITAL AND RESERVES

Called up share capital | 125 |  | 125 |  |

Retained earnings | 962,693 |  | 30,677 |  |

SHAREHOLDERS' FUNDS | 962,818 |  | 30,802 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

| PA Holmes Consulting Limited (Registered number: 14763022) |

Balance Sheet - continued

31 March 2025

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 Statement of Income and Retained Earnings has not been delivered.

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

P A Holmes - Director

| PA Holmes Consulting Limited (Registered number: 14763022) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| PA Holmes Consulting 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 as modified by the revaluation of certain assets.

| 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.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors and trade creditors.

| Trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

| Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

| Non-basic financial instruments are recognised initially at their fair value, with any subsequent changes in fair value recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| PA Holmes Consulting Limited (Registered number: 14763022) |

Notes to the Financial Statements - continued

for the Year Ended 31 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 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 year was 2 (2024 - 2 ) .

| PA Holmes Consulting Limited (Registered number: 14763022) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 129,759 |  |

| At 31 March 2025 | 129,759 |  |

| DEPRECIATION

| Charge for year | 13,246 |  |

| At 31 March 2025 | 13,246 |  |

| NET BOOK VALUE

| At 31 March 2025 | 116,513 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investment

£ |

| COST OR VALUATION

| At 1 April 2024 | 70,000 |  |

| Additions | 1,054,923 |  |

| Revaluations | (36,519 | ) |

| At 31 March 2025 | 1,088,404 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,088,404 |  |

| At 31 March 2024 | 70,000 |  |

| Cost or valuation at 31 March 2025 is represented by:

| Other

| investment

£ |

| Valuation in 2025 | 1,088,404 |  |

| PA Holmes Consulting Limited (Registered number: 14763022) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | FIXED ASSET INVESTMENTS - continued

| If fixed asset investments had not been revalued they would have been included at the following historical cost:

| 31.3.25 |  | 31.3.24

£ | £ |

| Cost | 1,124,923 |  | - |  |

| Fixed asset investments were valued on an open market basis on 31 March 2025 by St James's Place .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 86,143 |  | - |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts (see note 8) | 12 |  | 600 |  |

| Trade creditors | 906 |  | 401 |  |

| Tax | 315,088 |  | 33,143 |  |

| Directors' current accounts | 44,698 |  | 26,779 |  |

| Accrued expenses | 150 |  | 150 |  |

360,854 |  | 61,073 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 12 |  | 600 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Deferred tax | 29,128 |  | - |  |

| PA Holmes Consulting Limited (Registered number: 14763022) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Movement in the year due to: |

| Changes in tax allowances | 29,128 |  |

| Changes in tax rates |

| Balance at 31 March 2025 | 29,128 |  |

10. | CAPITAL COMMITMENTS

| 31.3.25 |  | 31.3.24

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | - |  |

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is P A Holmes.