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REGISTERED NUMBER: 01684961 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

Fort Knight Group Limited

| Fort Knight Group Limited (Registered number: 01684961) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

| Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 9

| Fort Knight Group Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | Mr G A Horton

| Mr L A L Stanley

| SECRETARIES: | Mr G A Horton

| Mr L A L Stanley

| REGISTERED OFFICE: | 1 Beauchamp Court

| 10 Victors Way

| Barnet

| Hertfordshire

| EN5 5TZ

| REGISTERED NUMBER: | 01684961 (England and Wales)

| ACCOUNTANTS: | BBK Partnership

| Chartered Accountants

| & Statutory Auditors

| 1 Beauchamp Court

| 10 Victors Way

| Barnet

| Hertfordshire

| EN5 5TZ

| Fort Knight Group Limited (Registered number: 01684961) |

Statement of Financial Position

30 April 2025

| 30.4.25 |  | 30.4.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 363,378 |  | 28,802 |  |

Investments | 5 | 8,446 |  | 8,446 |  |

371,824 |  | 37,248 |  |

CURRENT ASSETS

Stocks | 6 | 3,488,182 |  | 3,500,311 |  |

Debtors | 7 | 3,876,056 |  | 4,563,735 |  |

Cash at bank and in hand | 453,499 |  | 32,048 |  |

7,817,737 |  | 8,096,094 |  |

CREDITORS

Amounts falling due within one year | 8 | (5,944,110 | ) | (3,647,277 | ) |

NET CURRENT ASSETS | 1,873,627 |  | 4,448,817 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,245,451 |  | 4,486,065 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (68,337 | ) | (68,337 | ) |

PROVISIONS FOR LIABILITIES | 10 | (7,125 | ) | (6,698 | ) |

NET ASSETS | 2,169,989 |  | 4,411,030 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 50,000 |  | 50,000 |  |

Retained earnings | 12 | 2,119,989 |  | 4,361,030 |  |

SHAREHOLDERS' FUNDS | 2,169,989 |  | 4,411,030 |  |

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

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

| Fort Knight Group Limited (Registered number: 01684961) |

Statement of Financial Position - continued

30 April 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:

Mr L A L Stanley - Director

| Fort Knight Group Limited (Registered number: 01684961) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Fort Knight Group Limited is a private company, 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Property income is recognised on a straight-line basis over the period of the lease and is measured at the fair value of the consideration receivable. All income is derived in the United Kingdom.

| Tangible fixed assets

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Plant and machinery - 15% on reducing balance

| Fixtures and fittings - 15% on reducing balance

| Motor vehicles - 20% on reducing balance

| Investments in subsidiaries

| Investments in subsidiaries, associates and joint ventures are recorded at cost and later adjusted only for impairment. Any impairment loss or reversal is recognised in profit or loss. A subsidiary is an entity the company controls, meaning it can direct its financial and operational decisions. An associate is an entity the company has significant influence over but does not control, while a jointly controlled entity is one where control is shared under a contractual agreement.

| Fort Knight Group Limited (Registered number: 01684961) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are measured at the lower of cost or net realisable value. Cost includes materials, relevant labour and overheads. At each reporting date, inventories are tested for impairment. Any excess over net realisable value is charged to profit or loss, with reversals also recognised in profit or loss.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Property Income

| Property Income is recognised on a straight-line basis over the period the lease, and is measured at fair value of the consideration receivable.

| Going concern

| The financial statements are prepared on a going concern basis. The Directors have assessed available cash and confirmed sufficient resources to meet all obligations for at least twelve months. Accordingly, the going concern assumption remains appropriate.

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Fort Knight Group Limited (Registered number: 01684961) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | - |  | 149,392 |  | 149,392 |  |

| Additions | 342,130 |  | 3,271 |  | 345,401 |  |

| Disposals | - |  | (2,468 | ) | (2,468 | ) |

| At 30 April 2025 | 342,130 |  | 150,195 |  | 492,325 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 120,590 |  | 120,590 |  |

| Charge for year | 5,483 |  | 4,810 |  | 10,293 |  |

| Eliminated on disposal | - |  | (1,936 | ) | (1,936 | ) |

| At 30 April 2025 | 5,483 |  | 123,464 |  | 128,947 |  |

| NET BOOK VALUE

| At 30 April 2025 | 336,647 |  | 26,731 |  | 363,378 |  |

| At 30 April 2024 | - |  | 28,802 |  | 28,802 |  |

| Fort Knight Group Limited (Registered number: 01684961) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 8,446 |  |

| NET BOOK VALUE

| At 30 April 2025 | 8,446 |  |

| At 30 April 2024 | 8,446 |  |

6. | STOCKS

| 30.4.25 |  | 30.4.24

£ | £ |

| Stock of Properties | 3,488,182 |  | 3,500,311 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Amounts owed by group undertakings | 333,062 |  | 373,544 |  |

| Other debtors | 3,539,025 |  | 4,190,191 |  |

| Prepayments | 3,969 |  | - |  |

3,876,056 |  | 4,563,735 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade creditors | 153,914 |  | 103,993 |  |

| Amounts owed to group undertakings | 5,403,804 |  | 3,143,917 |  |

| Tax | 173,222 |  | 182,315 |  |

| Social security and other taxes | 15,523 |  | 5,439 |  |

| Other creditors | 6,038 |  | 5,957 |  |

| Accruals and deferred income | 193,160 |  | 205,656 |  |

| Wages control | (1,551 | ) | - |  |

5,944,110 |  | 3,647,277 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Amounts owed to group undertakings | 68,337 |  | 68,337 |  |

| Fort Knight Group Limited (Registered number: 01684961) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

10. | PROVISIONS FOR LIABILITIES

| 30.4.25 |  | 30.4.24

£ | £ |

| Deferred tax | 7,125 |  | 6,698 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 6,698 |  |

| Provided during year | 427 |  |

| Balance at 30 April 2025 | 7,125 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 25,000 | Ordinary A | £1 | 25,000 |  | 25,000 |  |

| 12,500 | Ordinary B | £1 | 12,500 |  | 12,500 |  |

| 12,500 | Ordinary C | £1 | 12,500 |  | 12,500 |  |

50,000 |  | 50,000 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1 May 2024 | 4,361,030 |  |

| Profit for the year | 758,959 |  |

| Dividends | (3,000,000 | ) |

| At 30 April 2025 | 2,119,989 |  |

| Fort Knight Group Limited (Registered number: 01684961) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

13. | RELATED PARTY DISCLOSURES

| In accordance with paragraph 33.1A of FRS 102, the company has not disclosed transactions or balances with wholly owned subsidiary undertakings.

| The following amounts were outstanding with related parties at the reporting end date:

| Amounts owed to related parties |  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Non-wholly owned subsidiaries |  | (804 | ) | - |  |

| Associates and other related parties |  | 7 |  | 7 |  |

| The following amounts were outstanding at the reporting end date:

| Amounts owed by related parties |  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Non-wholly owned subsidiaries |  | - |  | 6,196 |  |

| Associates and other related parties |  | 3,539,025 |  | 4,082,035 |  |

| All amounts are unsecured, interest-free and repayable on demand.

14. | EXEMPTION FROM CONSOLIDATION ACCOUNTS

| Under Section 399(2) of the Companies Act 2006, this group is exempt from preparing consolidated financial

| statements, as it qualifies as a small group.