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REGISTERED NUMBER: 07346713 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BLACKTHORNS 60 LIMITED

BLACKTHORNS 60 LIMITED (REGISTERED NUMBER: 07346713)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

BLACKTHORNS 60 LIMITED (REGISTERED NUMBER: 07346713)

BALANCE SHEET

31 AUGUST 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 365,825 |  | 365,825 |  |

CURRENT ASSETS

Debtors | 5 | 5,651 |  | 901 |  |

CREDITORS

Amounts falling due within one year | 6 | 4,750 |  | - |  |

NET CURRENT ASSETS | 901 |  | 901 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 366,726 |  | 366,726 |  |

CAPITAL AND RESERVES

Called up share capital | 190 |  | 190 |  |

Share premium | 810 |  | 810 |  |

Revaluation reserve | 7 | 214,661 |  | 214,661 |  |

Retained earnings | 151,065 |  | 151,065 |  |

366,726 |  | 366,726 |  |

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 15 January 2026 and were signed by:

N J Male - Director

BLACKTHORNS 60 LIMITED (REGISTERED NUMBER: 07346713)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Blackthorns 60 Limited is a private company, limited by shares, registered in England and Wales, registered number 07346713. Its registered office is Admiral House, Waterfront East, Brierley Hill, West Midlands, DY5 1XG.

| The financial statements are presented in Sterling, which is the functional currency of the company.

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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| 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.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

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

BLACKTHORNS 60 LIMITED (REGISTERED NUMBER: 07346713)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 365,825 |  |

| NET BOOK VALUE

| At 31 August 2025 | 365,825 |  |

| At 31 August 2024 | 365,825 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Amounts owed by group undertakings | 5,651 |  | 901 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Amounts owed to group undertakings | 4,750 |  | - |  |

7. | RESERVES

| Revaluation

| reserve

£ |

| At 1 September 2024

| and 31 August 2025 | 214,661 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Victoria Brassington BA FCA (Senior Statutory Auditor)

| for and on behalf of Blackthorns

9. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

BLACKTHORNS 60 LIMITED (REGISTERED NUMBER: 07346713)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

10. | ULTIMATE CONTROLLING PARTY

| Until 28 October 2024, N Male and E Newman-Male were considered to be the ultimate controlling parties by virtue of their joint controlling interest in GMS Group of Companies Limited. The largest and smallest group in which the consolidated results of the company are available is headed by GMS Group of Companies Limited. Consolidated accounts are available from Companies House, Cardiff, CF14 3UZ.

| From 28 October 2024, N Male is considered to be the ultimate controlling party due to his control of GMS Realisation Group Limited, the new ultimate parent company of the group.