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REGISTERED NUMBER: 08294145 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

BENNETT OAKLEY LIMITED

| BENNETT OAKLEY LIMITED (REGISTERED NUMBER: 08294145) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BENNETT OAKLEY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | Ms S F Rowland

| J A Leighton

| S J Cash

| Ms D H Palethorpe

| REGISTERED OFFICE: | 13 Mill Road

| Burgess Hill

| West Sussex

| RH15 8DN

| REGISTERED NUMBER: | 08294145 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Hove) Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| BENNETT OAKLEY LIMITED (REGISTERED NUMBER: 08294145) |

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 3 | - |  | - |  |

Tangible assets | 4 | 358,227 |  | 369,733 |  |

358,227 |  | 369,733 |  |

CURRENT ASSETS

Debtors | 5 | 885,619 |  | 277,186 |  |

Cash at bank and in hand | 9,586,640 |  | 8,595,421 |  |

10,472,259 |  | 8,872,607 |  |

CREDITORS

Amounts falling due within one year | 6 | 9,439,231 |  | 8,136,189 |  |

NET CURRENT ASSETS | 1,033,028 |  | 736,418 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,391,255 |  | 1,106,151 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (149,368 | ) | (164,333 | ) |

PROVISIONS FOR LIABILITIES | (2,331 | ) | (3,074 | ) |

NET ASSETS | 1,239,556 |  | 938,744 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | 1,239,553 |  | 938,741 |  |

1,239,556 |  | 938,744 |  |

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

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

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 17 October 2025 and were signed on its behalf by:

S J Cash - Director

| BENNETT OAKLEY LIMITED (REGISTERED NUMBER: 08294145) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | 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.

| Turnover

| Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

| Goodwill

| Goodwill is the additional amount paid in connection with the acquisition of the business in 2015 and 2017. This goodwill is being amortised evenly over its estimated life of ten and five years respectively.

| 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 | - | 4% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or is there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are 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.

| Deferred tax

| Deferred taxation is provided in full on timing differences which represent a liability at the balance sheet date, at rates expected to apply when they crystallise based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements. Deferred tax assets and liabilities are not discounted.

| 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.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2024 - 25 ) .

| BENNETT OAKLEY LIMITED (REGISTERED NUMBER: 08294145) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

3. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 645,192 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 645,192 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 357,438 |  | 45,230 |  | 26,076 |  | 428,744 |  |

| Additions | - |  | 583 |  | 4,263 |  | 4,846 |  |

| At 31 July 2025 | 357,438 |  | 45,813 |  | 30,339 |  | 433,590 |  |

| DEPRECIATION

| At 1 August 2024 | 1,371 |  | 39,510 |  | 18,130 |  | 59,011 |  |

| Charge for year | 7,149 |  | 1,490 |  | 7,713 |  | 16,352 |  |

| At 31 July 2025 | 8,520 |  | 41,000 |  | 25,843 |  | 75,363 |  |

| NET BOOK VALUE

| At 31 July 2025 | 348,918 |  | 4,813 |  | 4,496 |  | 358,227 |  |

| At 31 July 2024 | 356,067 |  | 5,720 |  | 7,946 |  | 369,733 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 663,703 |  | 118,901 |  |

| Amounts owed by associates | 1,858 |  | 120 |  |

| Amounts recoverable on contract | 63,009 |  | 35,024 |  |

| Directors' loan accounts | 720 |  | 720 |  |

| Tax | 243 |  | - |  |

| Prepayments | 156,086 |  | 122,421 |  |

885,619 |  | 277,186 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 151,532 |  | 157,636 |  |

| Trade creditors | - |  | 325 |  |

| Tax | 147,103 |  | 112,635 |  |

| Social security and other taxes | 64,018 |  | 38,261 |  |

| VAT | 17,334 |  | 166,063 |  |

| Other creditors | 9,057,933 |  | 7,657,353 |  |

| Accrued expenses | 1,311 |  | 3,916 |  |

9,439,231 |  | 8,136,189 |  |

| BENNETT OAKLEY LIMITED (REGISTERED NUMBER: 08294145) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 38,966 |  | 34,000 |  |

| Bank loans - 2-5 years | 110,402 |  | 130,333 |  |

149,368 |  | 164,333 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 28,740 |  | 16,250 |  |

| Between one and five years | 53,744 |  | 32,500 |  |

82,484 |  | 48,750 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

2025 | 2024 |

£ | £ |

| J A Leighton

| Balance outstanding at start of year | 240 |  | - |  |

| Amounts advanced | - |  | 240 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 240 |  | 240 |  |

| S J Cash

| Balance outstanding at start of year | 240 |  | - |  |

| Amounts advanced | - |  | 240 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 240 |  | 240 |  |

| Ms S F Rowland

| Balance outstanding at start of year | 240 |  | - |  |

| Amounts advanced | - |  | 240 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 240 |  | 240 |  |

| These balances represented the maximum amount outstanding during the year and the loans are interest free and repayable on demand.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Bennett Oakley Employee OwnershipTrust.

| This was by virtue of their 100% holding of the issued share capital.