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REGISTERED NUMBER: 11604628 (England and Wales)

| BPR HOLDINGS LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JANUARY 2025 |

| BPR HOLDINGS LIMITED (REGISTERED NUMBER: 11604628) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BPR HOLDINGS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2025

| DIRECTORS: | M R Andrews

| M Fenton

| M J Garrity

| G P Gruppetta

| REGISTERED OFFICE: | Glenewes House

| Gate Way Drive

| Yeadon

| Leeds

| West Yorkshire

| LS19 7XY

| REGISTERED NUMBER: | 11604628 (England and Wales)

| BANKERS: | HSBC Bank Plc

| PO Box 105

| 33 Park Row

| Leeds

| West Yorkshire

| LS1 1LD

| BPR HOLDINGS LIMITED (REGISTERED NUMBER: 11604628) |

BALANCE SHEET

31 JANUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1,672,815 |  | 1,667,815 |  |

CURRENT ASSETS

Cash at bank | 4,367 |  | 3,801 |  |

CREDITORS

Amounts falling due within one year | 5 | 858,175 |  | 647,555 |  |

NET CURRENT LIABILITIES | (853,808 | ) | (643,754 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 819,007 |  | 1,024,061 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 329,111 |  | 547,665 |  |

NET ASSETS | 489,896 |  | 476,396 |  |

CAPITAL AND RESERVES

Called up share capital | 455,100 |  | 455,100 |  |

Retained earnings | 34,796 |  | 21,296 |  |

489,896 |  | 476,396 |  |

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

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

| BPR HOLDINGS LIMITED (REGISTERED NUMBER: 11604628) |

BALANCE SHEET - continued

31 JANUARY 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 21 October 2025 and were signed on its behalf by:

M R Andrews - Director

| BPR HOLDINGS LIMITED (REGISTERED NUMBER: 11604628) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1. | STATUTORY INFORMATION

| BPR 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.

| Presentational currency

| The financial statements are presented in pounds sterling rounded to the nearest pound.

| 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.

| Turnover

| Turnover comprises management charges to subsidiary companies. It is recognised in the accounts when the company obtains the right to consideration in exchange for performance and is stated at the net invoice value, excluding value added tax.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

| Basic financial instruments

| Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

| Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

| Where the arrangement does constitute a financing transaction, e.g. debt with basic terms, the initial measurement is of amortised cost using the effective interest method. In subsequent years the debt instrument is measured at amortised cost less impairment.

| Impairment

| At the end of each reporting period where there is objective evidence of impairment of any financial asset held at cost or amortised cost then this impairment is recognised immediately in profit or loss.

| Other financial instruments

| The company does not have any financial instruments that would not be classed as 'basic'.

| BPR HOLDINGS LIMITED (REGISTERED NUMBER: 11604628) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

2. | ACCOUNTING POLICIES - continued

| 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 NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 February 2024 | 1,667,815 |  |

| Additions | 5,000 |  |

| At 31 January 2025 | 1,672,815 |  |

| NET BOOK VALUE

| At 31 January 2025 | 1,672,815 |  |

| At 31 January 2024 | 1,667,815 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 30,000 |  | 24,479 |  |

| Amounts owed to group undertakings | 639,507 |  | 407,000 |  |

| Taxation and social security | 3,167 |  | 1,276 |  |

| Other creditors | 185,501 |  | 214,800 |  |

858,175 |  | 647,555 |  |

| BPR HOLDINGS LIMITED (REGISTERED NUMBER: 11604628) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 65,666 |  | 99,023 |  |

| Other creditors | 263,445 |  | 448,642 |  |

329,111 |  | 547,665 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 95,666 |  | 123,502 |  |

| Other loans | 250,000 |  | 310,000 |  |

345,666 |  | 433,502 |  |

| The bank loans and other loans are secured by fixed and floating charges over all of the company's assets. The floating charges cover all the property or undertakings of the company.