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REGISTERED NUMBER: 05741844 (England and Wales)

Unaudited Financial Statements

For The Period 1 May 2024 to 31 March 2025

for

KRR (UK) Limited

| KRR (UK) Limited (Registered number: 05741844) |

Contents of the Financial Statements

For The Period 1 May 2024 to 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| KRR (UK) Limited |

Company Information

For The Period 1 May 2024 to 31 March 2025

| DIRECTORS: | M J Anderson

| K Anderson

| REGISTERED OFFICE: | Home Farm Business Unit 7

| Loseley Park

| Guildford

| Surrey

| GU3 1HS

| REGISTERED NUMBER: | 05741844 (England and Wales)

| ACCOUNTANTS: | Fuller Spurling

| Mill House

| 58 Guildford Street

| Chertsey

| Surrey

| KT16 9BE

| KRR (UK) Limited (Registered number: 05741844) |

Balance Sheet

31 March 2025

| 31.3.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 141,391 |  | 210,464 |  |

CURRENT ASSETS

Stocks | 813,578 |  | 618,449 |  |

Debtors | 5 | 2,325,767 |  | 2,068,085 |  |

Cash at bank and in hand | 1,300,759 |  | 1,103,077 |  |

4,440,104 |  | 3,789,611 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,293,941 |  | 818,098 |  |

NET CURRENT ASSETS | 3,146,163 |  | 2,971,513 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,287,554 |  | 3,181,977 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (10,794 | ) | (23,094 | ) |

PROVISIONS FOR LIABILITIES | (35,348 | ) | (52,616 | ) |

NET ASSETS | 3,241,412 |  | 3,106,267 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 3,241,312 |  | 3,106,167 |  |

3,241,412 |  | 3,106,267 |  |

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

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

| KRR (UK) Limited (Registered number: 05741844) |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

M J Anderson - Director

| KRR (UK) Limited (Registered number: 05741844) |

Notes to the Financial Statements

For The Period 1 May 2024 to 31 March 2025

1. | STATUTORY INFORMATION

| KRR (UK) 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and is recognised as services are provided.

| Tangible fixed assets

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

| Short leasehold | - | in accordance with the lease term

| Plant & machinery | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 33% on cost

| Stock and long term contracts

| Stock is included in the accounts at the lower of cost and net realisable value.

| Long term contract balances represent contracts that are in progress but not complete at the balance sheet date. Where performance obligations are considered to be satisfied at a point in time beyond the balance sheet date, the costs to date are carried forward along with amounts invoiced on account to the customer. Contracts are also assessed for foreseeable losses. Where costs exceed amounts invoiced to date the balance is shown in current assets as amounts recoverable on contracts. Where amounts invoiced to date exceed costs the balance is shown in creditors as payments on account.

| Where performance obligations are considered to be satisfied over time the relevant proportion of sales and costs are included within turnover and expenditure headings up to the period end. Contracts are also assessed for foreseeable losses. Where sales invoiced to date exceed the proportion of revenue recognised to date they are carried forward, similarly with costs. Balancing amounts of the excess sales and costs are shown either in amounts recoverable on contracts within current assets or within payments on account within creditors.

| KRR (UK) Limited (Registered number: 05741844) |

Notes to the Financial Statements - continued

For The Period 1 May 2024 to 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation represents the sum of tax currently payable, and deferred tax if material.

| The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

| Debtors

| Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

| Cash at bank and in hand

| Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Creditors

| Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 26 (2024 - 31 ) .

| KRR (UK) Limited (Registered number: 05741844) |

Notes to the Financial Statements - continued

For The Period 1 May 2024 to 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Short |  | Plant & |  | Motor |  | Computer |

| leasehold |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2024 | 69,706 |  | 431,142 |  | 194,810 |  | 76,310 |  | 771,968 |  |

| Additions | - |  | 622 |  | - |  | 791 |  | 1,413 |  |

| At 31 March 2025 | 69,706 |  | 431,764 |  | 194,810 |  | 77,101 |  | 773,381 |  |

| DEPRECIATION

| At 1 May 2024 | 69,706 |  | 314,922 |  | 104,290 |  | 72,586 |  | 561,504 |  |

| Charge for period | - |  | 40,391 |  | 27,842 |  | 2,253 |  | 70,486 |  |

| At 31 March 2025 | 69,706 |  | 355,313 |  | 132,132 |  | 74,839 |  | 631,990 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 76,451 |  | 62,678 |  | 2,262 |  | 141,391 |  |

| At 30 April 2024 | - |  | 116,220 |  | 90,520 |  | 3,724 |  | 210,464 |  |

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

| 31.3.25 |  | 30.4.24

£ | £ |

| Trade debtors | 1,007,207 |  | 743,585 |  |

| Amounts owed by group undertakings | 1,291,736 |  | 1,291,736 |  |

| Other debtors | - |  | 17,148 |  |

| Directors' current accounts | 165 |  | - |  |

| Prepayments | 26,659 |  | 15,616 |  |

2,325,767 |  | 2,068,085 |  |

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

| 31.3.25 |  | 30.4.24

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 9,977 |  |

| Hire purchase contracts | 4,885 |  | 19,013 |  |

| Payments on account | 337,711 |  | - |  |

| Trade creditors | 346,687 |  | 209,469 |  |

| Corporation tax | 130,403 |  | 167,348 |  |

| Social security and other taxes | 44,536 |  | - |  |

| VAT | 200,126 |  | 292,882 |  |

| Other creditors | 5,258 |  | 2,340 |  |

| Accrued expenses | 214,335 |  | 117,069 |  |

1,293,941 |  | 818,098 |  |

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

| 31.3.25 |  | 30.4.24

£ | £ |

| Bank loans | 10,794 |  | 19,925 |  |

| Hire purchase contracts | - |  | 3,169 |  |

10,794 |  | 23,094 |  |

| KRR (UK) Limited (Registered number: 05741844) |

Notes to the Financial Statements - continued

For The Period 1 May 2024 to 31 March 2025

8. | LEASE COMMITMENTS

| At 30th April 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £233,092 (2024: £287,215).

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31 March 2025 and the year ended 30 April 2024:

| 31.3.25 |  | 30.4.24

£ | £ |

| M J Anderson

| Balance outstanding at start of period | - |  | 4,945 |  |

| Amounts advanced | 165 |  | - |  |

| Amounts repaid | - |  | (4,945 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 165 |  | - |  |

10. | ULTIMATE CONTROLLING PARTY

| At the balance sheet date the company was controlled by Mr & Mrs Anderson, who between them held 100% of the parent company Anderson Holdings (KRR) Ltd