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REGISTERED NUMBER: 02465123 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2025 |

| FOR |

MERCIA EXPORT ENTERPRISES LIMITED |

MERCIA EXPORT ENTERPRISES LIMITED (REGISTERED NUMBER: 02465123) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 28 February 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MERCIA EXPORT ENTERPRISES LIMITED |

COMPANY INFORMATION

for the year ended 28 February 2025

| DIRECTORS: | Mr Sahil Aggarwal

| Mr Rajan Aggarwal

| Mr Keval Krishnan Aggarwal

| SECRETARY: | Mr Rajan Aggarwal

| REGISTERED OFFICE: | 76 St.Nicolas Park Drive

| Nuneaton

| Warwickshire

| CV11 6DJ

| REGISTERED NUMBER: | 02465123 (England and Wales)

| ACCOUNTANTS: | LDP Luckmans

| 1110 Elliott Court

| Coventry Business Park

| Herald Avenue

| Coventry

| West Midlands

| CV5 6UB

MERCIA EXPORT ENTERPRISES LIMITED (REGISTERED NUMBER: 02465123) |

BALANCE SHEET

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 6,221 |  | 10,594 |  |

Investments | 6 | 650,000 |  | 650,000 |  |

656,221 |  | 660,594 |  |

CURRENT ASSETS

Debtors | 7 | 231,731 |  | 302,218 |  |

Cash at bank | 50,067 |  | 12,410 |  |

281,798 |  | 314,628 |  |

CREDITORS

Amounts falling due within one year | 8 | 452,998 |  | 481,522 |  |

NET CURRENT LIABILITIES | (171,200 | ) | (166,894 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 485,021 |  | 493,700 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 484,021 |  | 492,700 |  |

SHAREHOLDERS' FUNDS | 485,021 |  | 493,700 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

MERCIA EXPORT ENTERPRISES LIMITED (REGISTERED NUMBER: 02465123) |

BALANCE SHEET - continued

28 February 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 and authorised for issue by the Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

Mr Rajan Aggarwal - Director

MERCIA EXPORT ENTERPRISES LIMITED (REGISTERED NUMBER: 02465123) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 28 February 2025

1. | STATUTORY INFORMATION

| Mercia Export Enterprises 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.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £

| The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below

| Preparation of consolidated financial statements

| The financial statements contain information about Mercia Export Enterprises Limited 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.

| Turnover

| Turnover represents the net invoiced sales of goods excluding value added tax where appropriate. The Company exports goods to various countries and the sale becomes valid at the point of despatch.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Trademark costs are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Office equipment | - | 15% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

MERCIA EXPORT ENTERPRISES LIMITED (REGISTERED NUMBER: 02465123) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 28 February 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.

| 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 4 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

| Trademark

| costs

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 2,524 |  |

| AMORTISATION

| At 1 March 2024

| and 28 February 2025 | 2,524 |  |

| NET BOOK VALUE

| At 28 February 2025 | - |  |

| At 29 February 2024 | - |  |

MERCIA EXPORT ENTERPRISES LIMITED (REGISTERED NUMBER: 02465123) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 28 February 2025

5. | TANGIBLE FIXED ASSETS

| Office

| equipment

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 32,713 |  |

| DEPRECIATION

| At 1 March 2024 | 22,119 |  |

| Charge for year | 4,373 |  |

| At 28 February 2025 | 26,492 |  |

| NET BOOK VALUE

| At 28 February 2025 | 6,221 |  |

| At 29 February 2024 | 10,594 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 650,000 |  |

| NET BOOK VALUE

| At 28 February 2025 | 650,000 |  |

| At 29 February 2024 | 650,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors-exports .... | 200,751 |  | 279,696 |  |

| Directors' current accounts | 53 |  | 52 |  |

| VAT | 14,333 |  | 22,470 |  |

| Prepayments | 16,594 |  | - |  |

231,731 |  | 302,218 |  |

MERCIA EXPORT ENTERPRISES LIMITED (REGISTERED NUMBER: 02465123) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 28 February 2025

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

2025 | 2024 |

£ | £ |

| Other loans | 17,627 |  | 21,500 |  |

| Trade creditors | 28,604 |  | 53,528 |  |

| Amounts owed to group undertakings | 402,386 |  | 402,386 |  |

| Social security and other taxes | 1,330 |  | 1,333 |  |

| Other creditors | 186 |  | - |  |

| Directors' current accounts | 1 |  | - |  |

| Accrued expenses | 2,864 |  | 2,775 |  |

452,998 |  | 481,522 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

10. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed its wholly owned subsidiary £402,386 (2024: £402,386).