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REGISTERED NUMBER: 06322563 (England and Wales)

| Unaudited Cessation Financial Statements |

| for the Period 1 April 2025 to 21 December 2025 |

| for |

| Irvine Group Limited |

| Irvine Group Limited (Registered number: 06322563) |

Contents of the Financial Statements

for the Period 1 April 2025 to 21 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Irvine Group Limited |

Company Information

for the Period 1 April 2025 to 21 December 2025

| DIRECTORS: | J Townsley

| M J Finch

| REGISTERED OFFICE: | 100 St. James Road

| Northampton

| NN5 5LF

| REGISTERED NUMBER: | 06322563 (England and Wales)

| ACCOUNTANTS: | Leigh Christou Ltd

| Chartered Certified Accountants

| Leofric House

| Binley Road

| Coventry

| CV3 1JN

| Irvine Group Limited (Registered number: 06322563) |

Balance Sheet

21 December 2025

| 21.12.25 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 4,766 |  |

Investments | 5 | - |  | 100 |  |

Investment property | 6 | - |  | 604,970 |  |

- |  | 609,836 |  |

CURRENT ASSETS

Debtors | 7 | 3,883,052 |  | 127,590 |  |

Cash at bank | 1,428 |  | 29,198 |  |

3,884,480 |  | 156,788 |  |

CREDITORS

Amounts falling due within one year | 8 | 12,638 |  | 13,479 |  |

NET CURRENT ASSETS | 3,871,842 |  | 143,309 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,871,842 |  | 753,145 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 9 | - |  | 56,754 |  |

Capital redemption reserve | 9 | 1 |  | 1 |  |

Retained earnings | 9 | 3,871,741 |  | 696,290 |  |

3,871,842 |  | 753,145 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 21 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 21 December 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.

| Irvine Group Limited (Registered number: 06322563) |

Balance Sheet - continued

21 December 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2026 and were signed on its behalf by:

J Townsley - Director

M J Finch - Director

| Irvine Group Limited (Registered number: 06322563) |

Notes to the Financial Statements

for the Period 1 April 2025 to 21 December 2025

1. | STATUTORY INFORMATION

| Irvine Group 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.

| The Company was placed into liquidation on 22 December 2025. As a result the directors have concluded that the going concern basis of accounting is no longer appropriate.

| Accordingly, the financial statements have been prepared on a non-going concern (break-up) basis, under which assets are stated at amounts expected to be realised from their sale and liabilities are stated at amounts expected to the settled in the course of the liquidation.

| The financial statements do not include any adjustments that would be required if the Company were able to continue as a going concern.

| Turnover

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

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 period 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.

| Irvine Group Limited (Registered number: 06322563) |

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 21 December 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 April 2025 | 10,806 |  |

| Disposals | (10,806 | ) |

| At 21 December 2025 | - |  |

| DEPRECIATION

| At 1 April 2025 | 6,040 |  |

| Charge for period | 536 |  |

| Eliminated on disposal | (6,576 | ) |

| At 21 December 2025 | - |  |

| NET BOOK VALUE

| At 21 December 2025 | - |  |

| At 31 March 2025 | 4,766 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 April 2025 | 100 |  |

| Disposals | (100 | ) |

| At 21 December 2025 | - |  |

| NET BOOK VALUE

| At 21 December 2025 | - |  |

| At 31 March 2025 | 100 |  |

| Irvine Group Limited (Registered number: 06322563) |

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 21 December 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 604,970 |  |

| Disposals | (604,970 | ) |

| At 21 December 2025 | - |  |

| NET BOOK VALUE

| At 21 December 2025 | - |  |

| At 31 March 2025 | 604,970 |  |

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

| 21.12.25 |  | 31.3.25

£ | £ |

| Other debtors | 1,967,087 |  | 120 |  |

| Directors' current accounts | 1,915,965 |  | 127,470 |  |

3,883,052 |  | 127,590 |  |

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

| 21.12.25 |  | 31.3.25

£ | £ |

| Trade creditors | 2,340 |  | 125 |  |

| Tax | 6,494 |  | 576 |  |

| Accrued expenses | 3,804 |  | 12,778 |  |

12,638 |  | 13,479 |  |

9. | RESERVES

| Capital |

| Retained |  | Revaluation |  | redemption |

| earnings |  | reserve |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1 April 2025 | 696,290 |  | 56,754 |  | 1 |  | 753,045 |  |

| Profit for the period | 3,118,697 |  | 3,118,697 |  |

| Reserve transfer | 56,754 |  | (56,754 | ) | - |  | - |  |

| At 21 December 2025 | 3,871,741 |  | - |  | 1 |  | 3,871,742 |  |

| Irvine Group Limited (Registered number: 06322563) |

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 21 December 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 21 December 2025 and the year ended 31 March 2025:

| 21.12.25 |  | 31.3.25

£ | £ |

| J Townsley

| Balance outstanding at start of period | 68,361 |  | 62,014 |  |

| Amounts advanced | 893,311 |  | 68,447 |  |

| Amounts repaid | - |  | (62,100 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 961,672 |  | 68,361 |  |

| M J Finch

| Balance outstanding at start of period | 59,109 |  | 57,378 |  |

| Amounts advanced | 895,184 |  | 63,831 |  |

| Amounts repaid | - |  | (62,100 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 954,293 |  | 59,109 |  |

| The above loans owed to the company by the directors have been charged at the HMRC official rate of interest and are repaid in full following the balance sheet date.

11. | RELATED PARTY DISCLOSURES

| During the period, the company was the parent company of Irvine Commercial Insurance Brokers Limited.

| At the start of the period, the company owed £0 to Irvine Commercial Insurance Brokers Limited, and at the end of the period the company owed £0.

| On 4 April 2025, the company sold its 100% shareholding in Irvine Commercial Insurance Brokers Limited.

12. | POST BALANCE SHEET EVENTS

| The company entered liquidation, with a liquidator being appointed 22 December 2025.

13. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors, by virtue of their shareholdings.