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REGISTERED NUMBER: 10437270 (England and Wales)

| Obriens Holdings Ltd |

| Financial Statements |

| for the Year Ended 31 October 2025 |

| Obriens Holdings Ltd (Registered number: 10437270) |

Contents of the Financial Statements

for the year ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Obriens Holdings Ltd |

Company Information

for the year ended 31 October 2025

| DIRECTOR: | D J O'Brien

| REGISTERED OFFICE: | 24 Cornwall Road

| Dorchester

| Dorset

| DT1 1RX

| REGISTERED NUMBER: | 10437270 (England and Wales)

| ACCOUNTANTS: | Read Woodruff

| Chartered Accountants

| 24 Cornwall Road

| Dorchester

| Dorset

| DT1 1RX

| Obriens Holdings Ltd (Registered number: 10437270) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 835,000 |  | 260,000 |  |

CURRENT ASSETS

Cash at bank | 668 |  | 28,430 |  |

CREDITORS

Amounts falling due within one year | 5 | 541,918 |  | 128,798 |  |

NET CURRENT LIABILITIES | (541,250 | ) | (100,368 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 293,750 |  | 159,632 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (87,170 | ) | (89,206 | ) |

PROVISIONS FOR LIABILITIES | 8 | (50,923 | ) | (12,832 | ) |

NET ASSETS | 155,657 |  | 57,594 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Undistributable reserves | 9 | 169,162 |  | 54,705 |  |

Retained earnings | (13,605 | ) | 2,789 |  |

155,657 |  | 57,594 |  |

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

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

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 director and authorised for issue on 26 November 2025 and were signed by:

D J O'Brien - Director

| Obriens Holdings Ltd (Registered number: 10437270) |

Notes to the Financial Statements

for the year ended 31 October 2025

1. | STATUTORY INFORMATION

| Obriens Holdings Ltd 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| 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.

| Undistributable reserves

| Whilst fair value gains on investment property are taken to the profit and loss account, they are not distributable as dividend to shareholders because the gain is unrealised. The company therefore adopts the policy of transferring the fair value adjustment net/inclusive of the deferred tax charge/credit to a separate account, 'undistributable reserves'.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 260,000 |  |

| Additions | 416,987 |  |

| Revaluations | 158,013 |  |

| At 31 October 2025 | 835,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 835,000 |  |

| At 31 October 2024 | 260,000 |  |

| Obriens Holdings Ltd (Registered number: 10437270) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

4. | INVESTMENT PROPERTY - continued

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2024 | 67,536 |  |

| Valuation in 2025 | 158,013 |  |

| Cost | 609,451 |  |

835,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 609,451 |  | 192,463 |  |

| Investment property was valued on a fair value basis on 31 October 2025 by the director .

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 2,042 |  | 1,935 |  |

| Trade creditors | 3,294 |  | - |  |

| Taxation and social security | - |  | 654 |  |

| Other creditors | 536,582 |  | 126,209 |  |

541,918 |  | 128,798 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 87,170 |  | 89,206 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 77,818 |  | 80,339 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 89,212 |  | 91,141 |  |

| The mortgage is secured by a legal charge over investment property.

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Tax losses carried forward | (5,464 | ) | - |  |

| Capital gains on investment property | 56,387 |  | 12,832 |  |

50,923 |  | 12,832 |  |

| Obriens Holdings Ltd (Registered number: 10437270) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

8. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 12,832 |  |

| Charge to Income Statement during year | 38,091 |  |

| Balance at 31 October 2025 | 50,923 |  |

9. | RESERVES

| Undistributable

| reserves

£ |

| At 1 November 2024 | 54,705 |  |

| Transfer unrealised gain/loss on investment property to undistributable reserves | 114,457 |  |

| At 31 October 2025 | 169,162 |  |

| Undistributable reserves represent the unrealised gains on carrying investment property at fair value less the deferred tax provision thereon; being unrealised, such amounts are not available to be distributed as dividend to shareholders.