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REGISTERED NUMBER: 13237423 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| BRITNELL HOLDINGS LIMITED |

BRITNELL HOLDINGS LIMITED (REGISTERED NUMBER: 13237423) |

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 |

| BRITNELL HOLDINGS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | J R Britnell

| REGISTERED OFFICE: | Fulford House

| Newbold Terrace

| Leamington Spa

| Warwickshire

| CV32 4EA

| REGISTERED NUMBER: | 13237423 (England and Wales)

| ACCOUNTANTS: | TGFP

| Chartered Accountants

| Fulford House

| Newbold Terrace

| Leamington Spa

| Warwickshire

| CV32 4EA

BRITNELL HOLDINGS LIMITED (REGISTERED NUMBER: 13237423) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 241 |  | 241 |  |

CURRENT ASSETS

Debtors | 5 | 2,534,079 |  | 2,978,263 |  |

Cash at bank | 39,118 |  | 21,636 |  |

2,573,197 |  | 2,999,899 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,380,169 |  | 2,927,813 |  |

NET CURRENT ASSETS | 193,028 |  | 72,086 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 193,269 |  | 72,327 |  |

CAPITAL AND RESERVES

Called up and paid share capital | 100 |  | 100 |  |

Retained earnings | 193,169 |  | 72,227 |  |

193,269 |  | 72,327 |  |

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 director acknowledges his 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.

BRITNELL HOLDINGS LIMITED (REGISTERED NUMBER: 13237423) |

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 director and authorised for issue on 31 October 2025 and were signed by:

J R Britnell - Director

BRITNELL HOLDINGS LIMITED (REGISTERED NUMBER: 13237423) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Britnell 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.

| 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Britnell Holdings 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.

| Investments in subsidiaries and associates

| Investments in subsidiary and associate undertakings are recognised at cost.

| Financial instruments

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

BRITNELL HOLDINGS LIMITED (REGISTERED NUMBER: 13237423) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Interest |

| under- |  | in |

| takings |  | associate |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 60 |  | 181 |  | 241 |  |

| NET BOOK VALUE

| At 31 March 2025 | 60 |  | 181 |  | 241 |  |

| At 31 March 2024 | 60 |  | 181 |  | 241 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by participating interests | 2,436,379 |  | 2,957,363 |  |

| Other debtors | 97,700 |  | 20,900 |  |

2,534,079 |  | 2,978,263 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 291 |  | 103 |  |

| Amounts owed to participating interests | 404,122 |  | 156,600 |  |

| Other creditors | 1,975,756 |  | 2,771,110 |  |

2,380,169 |  | 2,927,813 |  |

7. | SECURED DEBTS

| Debts contained within the associated company are secured by way of a fixed charge over the assets held by the company and a negative pledge.

8. | RELATED PARTY DISCLOSURES

| Included in debtors are amounts owing to the company of £2,436,378 (2024 - £2,957,363) from companies in which the director has an involvement.

| Included within creditors are amounts owed by the company of £404,122 (2024 - £156,600) from companies in which the director has an involvement.

| These loans are interest free and repayable on demand.