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REGISTERED NUMBER: 03003332 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Rayburn Holdings Limited

Rayburn Holdings Limited (Registered number: 03003332)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Rayburn Holdings Limited

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | A.M. Griffiths

| J Griffiths

| Mrs J A Shelley

| REGISTERED OFFICE: | Whitehouse Street

| Walsall

| West Midlands

| WS2 8HR

| REGISTERED NUMBER: | 03003332 (England and Wales)

| ACCOUNTANTS: | Garner & Co Limited

| Rest Harrow

| Welland

| Malvern

| WR13 6NQ

Rayburn Holdings Limited (Registered number: 03003332)

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,088,158 |  | 839,977 |  |

Investments | 5 | - |  | 50,002 |  |

1,088,158 |  | 889,979 |  |

CURRENT ASSETS

Debtors | 6 | 86,727 |  | 138,568 |  |

Cash at bank | 224,135 |  | 459,118 |  |

310,862 |  | 597,686 |  |

CREDITORS

Amounts falling due within one year | 7 | 110,493 |  | 9,864 |  |

NET CURRENT ASSETS | 200,369 |  | 587,822 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,288,527 |  | 1,477,801 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 45,000 |  | 45,002 |  |

Revaluation reserve | 9 | 121,458 |  | 177,634 |  |

Retained earnings | 9 | 1,122,069 |  | 1,255,165 |  |

SHAREHOLDERS' FUNDS | 1,288,527 |  | 1,477,801 |  |

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

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

Rayburn Holdings Limited (Registered number: 03003332)

Balance Sheet - continued

31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:

A.M. Griffiths - Director

Rayburn Holdings Limited (Registered number: 03003332)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Rayburn 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.

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.

| Freehold property | - | 2% on 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 balance sheet date.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 4 ) .

Rayburn Holdings Limited (Registered number: 03003332)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Investment |

| property |  | Property |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 611,109 |  | 300,000 |  | 911,109 |  |

| Additions | - |  | 259,003 |  | 259,003 |  |

| At 31 May 2025 | 611,109 |  | 559,003 |  | 1,170,112 |  |

| DEPRECIATION

| At 1 June 2024 | 71,132 |  | - |  | 71,132 |  |

| Charge for year | 10,822 |  | - |  | 10,822 |  |

| At 31 May 2025 | 81,954 |  | - |  | 81,954 |  |

| NET BOOK VALUE

| At 31 May 2025 | 529,155 |  | 559,003 |  | 1,088,158 |  |

| At 31 May 2024 | 539,977 |  | 300,000 |  | 839,977 |  |

| Freehold property comprises property at a professional valuation in the year ended 31st May 2017 of £350,000 and a property at cost of £261,109. The investment properties have been adjusted to reflect their market value from an original cost of £505,566.

5. | FIXED ASSET INVESTMENTS

| The investment was distributed in specie to Rayburn Environmental Ltd in accordance with a resolution dated 15th August 2024.

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Due from group undertakings | - |  | 89,818 |  |

| Other debtors | 86,727 |  | 48,750 |  |

86,727 |  | 138,568 |  |

| Included in other debtors is an amount of £82,735 owed by Rayburn Plastics Ltd, a former group undertaking. The loan is repayable on demand and secured by a debenture charge over the assets of that company.

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Amounts owed to parent undertakings | 84,128 |  | - |  |

| Taxation and social security | 6,027 |  | 2,164 |  |

| Other creditors | 20,338 |  | 7,700 |  |

110,493 |  | 9,864 |  |

Rayburn Holdings Limited (Registered number: 03003332)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 45,000 | Ordinary | 1 | 45,000 |  | 45,000 |  |

| 2 | Ordinary A | 1 | - |  | 2 |  |

45,000 |  | 45,002 |  |

| In accordance with a special resolution dated 12th August 2024 the 2 Ordinary A Shares were cancelled.

9. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 June 2024 | 1,255,165 |  | 177,634 |  | 1,432,799 |  |

| Profit for the year | 210,726 |  | 210,726 |  |

| Dividends | (400,000 | ) | (400,000 | ) |

| Cancellation of shares | 2 |  | - |  | 2 |  |

| Transfer between reserves | 56,176 |  | (56,176 | ) | - |  |

| At 31 May 2025 | 1,122,069 |  | 121,458 |  | 1,243,527 |  |

10. | RELATED PARTY DISCLOSURES

| During the period 1st June 2024 to 15th August 2024 the company charged its former subsidiary company, Rayburn Plastics Limited, rent at market value totalling £10,209 (2024: £53,083).

| During the year dividends totalling £400,000 were paid, comprising £28,650 to Mr A M Griffiths (2024: £17,600), £12,835 to Mrs J A Shelley (2024: £8,000), £8,515 to Mr J A O Griffiths (2024: £160,400) and £350,000 to Rayburn Environmental Ltd (2024: £Nil). No notice of dividend waivers were received by the company during the year (2024: Mr A M Griffiths for £253,846 and Mrs J A Shelley for £115,384).

| Pursuant to a share-for-share exchange agreement and a written resolution dated 12th August 2024 the issues share capital of the company was acquired by Rayburn Environmental Limited.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is A.M. Griffiths.

| At the year end, the company's ultimate controlling party was Mr A M Griffiths by virtue of his majority shareholding in the parent company, Rayburn Environmental Ltd.