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REGISTERED NUMBER: 00438325 (England and Wales)

| SARTORIS PRODUCTS LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

SARTORIS PRODUCTS LIMITED (REGISTERED NUMBER: 00438325) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 8

| SARTORIS PRODUCTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mrs B A Mitford-Barberton

| Mrs T Wong

| S Mitford - Barberton

| REGISTERED OFFICE: | 25 Bradfield Close

| Finedon Road Industrial Estate

| Wellingborough

| Northamptonshire

| NN8 4RQ

| REGISTERED NUMBER: | 00438325 (England and Wales)

| ACCOUNTANTS: | Phipps Henson McAllister

| Chartered Accountants

| 22-24 Harborough Road

| Kingsthorpe

| Northampton

| NN2 7AZ

SARTORIS PRODUCTS LIMITED (REGISTERED NUMBER: 00438325) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,752 |  | 4,036 |  |

Tangible assets | 5 | 35,593 |  | 42,750 |  |

37,345 |  | 46,786 |  |

CURRENT ASSETS

Stocks | 152,520 |  | 149,753 |  |

Debtors | 6 | 150,911 |  | 159,140 |  |

Cash at bank and in hand | 182,906 |  | 181,542 |  |

486,337 |  | 490,435 |  |

CREDITORS

Amounts falling due within one year | 7 | 113,581 |  | 138,786 |  |

NET CURRENT ASSETS | 372,756 |  | 351,649 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 410,101 |  | 398,435 |  |

PROVISIONS FOR LIABILITIES | 8,695 |  | 7,918 |  |

NET ASSETS | 401,406 |  | 390,517 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 430 |  | 430 |  |

Retained earnings | 400,976 |  | 390,087 |  |

SHAREHOLDERS' FUNDS | 401,406 |  | 390,517 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

SARTORIS PRODUCTS LIMITED (REGISTERED NUMBER: 00438325) |

BALANCE SHEET - continued

30 SEPTEMBER 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

Mrs B A Mitford-Barberton - Director

SARTORIS PRODUCTS LIMITED (REGISTERED NUMBER: 00438325) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Sartoris Products 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.

| Turnover

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

| Website costs

| Costs relating to the construction of the company's e-commerce website have been capitalised as an intangible asset, and amortised on a straight line basis over its estimated useful life of 6 years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on reducing balance

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

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | Straight line over 4 years

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is calculated on a first in, first out basis.

| Included in stocks is the fair value of labour costs incurred on items in the manufacturing process which had not been invoiced at the balance sheet date.

| 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.

SARTORIS PRODUCTS LIMITED (REGISTERED NUMBER: 00438325) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Debtors and creditors

| 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.

| Government grants

| Grants are accounted for under the accruals model as permitted by FRS102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.

| Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 11 ) .

SARTORIS PRODUCTS LIMITED (REGISTERED NUMBER: 00438325) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 13,703 |  |

| AMORTISATION

| At 1 October 2024 | 9,667 |  |

| Charge for year | 2,284 |  |

| At 30 September 2025 | 11,951 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,752 |  |

| At 30 September 2024 | 4,036 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 280,850 |  | 24,496 |  | 32,799 |  | 9,150 |  | 347,295 |  |

| Additions | 3,798 |  | - |  | - |  | - |  | 3,798 |  |

| At 30 September 2025 | 284,648 |  | 24,496 |  | 32,799 |  | 9,150 |  | 351,093 |  |

| DEPRECIATION

| At 1 October 2024 | 254,769 |  | 17,321 |  | 23,305 |  | 9,150 |  | 304,545 |  |

| Charge for year | 7,000 |  | 2,056 |  | 1,899 |  | - |  | 10,955 |  |

| At 30 September 2025 | 261,769 |  | 19,377 |  | 25,204 |  | 9,150 |  | 315,500 |  |

| NET BOOK VALUE

| At 30 September 2025 | 22,879 |  | 5,119 |  | 7,595 |  | - |  | 35,593 |  |

| At 30 September 2024 | 26,081 |  | 7,175 |  | 9,494 |  | - |  | 42,750 |  |

SARTORIS PRODUCTS LIMITED (REGISTERED NUMBER: 00438325) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 October 2024 | 32,799 |  |

| Transfer to ownership | (32,799 | ) |

| At 30 September 2025 | - |  |

| DEPRECIATION

| At 1 October 2024 | 23,305 |  |

| Transfer to ownership | (23,305 | ) |

| At 30 September 2025 | - |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | 9,494 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 120,432 |  | 125,709 |  |

| Amounts owed by group undertakings | 18,309 |  | 13,546 |  |

| Directors' current accounts | 1,573 |  | 73 |  |

| Prepayments | 10,597 |  | 19,812 |  |

150,911 |  | 159,140 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 65,517 |  | 85,850 |  |

| Corporation tax | 4,718 |  | 4,010 |  |

| Social security and other taxes | 16,680 |  | 18,632 |  |

| VAT | 22,089 |  | 20,540 |  |

| Other creditors | 1,042 |  | 972 |  |

| Accrued expenses | 3,535 |  | 8,782 |  |

113,581 |  | 138,786 |  |

SARTORIS PRODUCTS LIMITED (REGISTERED NUMBER: 00438325) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | - |  | 1,698 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 430 | Ordinary | £1 | 430 |  | 430 |  |