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REGISTERED NUMBER: 03002664 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

TILLBROOK POLAND LIMITED

TILLBROOK POLAND LIMITED (REGISTERED NUMBER: 03002664)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Abridged Statement of Financial Position | 1 |

Notes to the Financial Statements | 3 |

TILLBROOK POLAND LIMITED (REGISTERED NUMBER: 03002664)

ABRIDGED STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,580 |  | 95 |  |

Investments | 5 | 518,942 |  | 568,061 |  |

Investment property | 6 | 443,554 |  | 428,858 |  |

967,076 |  | 997,014 |  |

CURRENT ASSETS

Debtors | 1,497,583 |  | 1,664,605 |  |

Cash at bank | 873,875 |  | 643,496 |  |

2,371,458 |  | 2,308,101 |  |

CREDITORS

Amounts falling due within one year | 3,075,284 |  | 3,080,585 |  |

NET CURRENT LIABILITIES | (703,826 | ) | (772,484 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 263,250 |  | 224,530 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 707 |  | 707 |  |

Share premium | 55,930 |  | 55,930 |  |

Fair value reserve | 8 | 185,646 |  | 185,646 |  |

Retained earnings | 20,967 |  | (17,753 | ) |

SHAREHOLDERS' FUNDS | 263,250 |  | 224,530 |  |

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.

TILLBROOK POLAND LIMITED (REGISTERED NUMBER: 03002664)

ABRIDGED 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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 23 January 2026 and were signed on its behalf by:

T Williams - Director

TILLBROOK POLAND LIMITED (REGISTERED NUMBER: 03002664)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Tillbrook Poland Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 03002664

| Registered office: | Robert Denholm House

| Bletchingley Road

| Nutfield

| Surrey

| RH1 4HW

| The presentation currency of the financial statements is the Pound Sterling (£).

| All amounts in the financial statements have been rounded to the nearest £.

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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

| Preparation of consolidated financial statements

| The financial statements contain information about Tillbrook Poland Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for good supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated ecologic benefits will flow to the entity; and the costs incurred or to be incurred in respect ot the transaction can be measured reliably.

| Revenue from the provision of services is recognised when the significant risks and rewards of ownership have transferred to the the buyer (usually on performance of the service); the amount of revenue can be measured reliably; it is probable that the associated ecologic benefits will flow to the entity; and the costs incurred or to be incurred in respect ot the transaction can be measured reliably.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on cost

| Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

| A review of indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior year impairments are also reviewed for possible reversal at each reporting date.

TILLBROOK POLAND LIMITED (REGISTERED NUMBER: 03002664)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Investments in subsidiaries

| Investments in subsidiaries and listed companies are measured at cost. This not in accordance "The Financial Reporting Standard 102 applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small entities", which states that investments should be measured at fair value.

| Investment property

| Investment property is carried at fair value determined annually by the directors and derived from investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Comprehensive Income.

| Financial instruments

| Listed Investments

| Listed investments are measured at market value.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash on hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| Debtors

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised cost using the effective interest method, less any impairment.

| A provision for the impairment of debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business

| Creditors

| Short-term creditors are measured at transaction price. Other financial liabilities, including other loans, are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised cost using the effective interest method.

| Creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the accounting period, to defer settlement of the creditors for least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business.

| 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.

TILLBROOK POLAND LIMITED (REGISTERED NUMBER: 03002664)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 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 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.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2024 | 15,053 |  |

| Additions | 5,671 |  |

| Disposals | (15,221 | ) |

| At 30 April 2025 | 5,503 |  |

| DEPRECIATION

| At 1 May 2024 | 14,958 |  |

| Charge for year | 1,049 |  |

| Eliminated on disposal | (15,084 | ) |

| At 30 April 2025 | 923 |  |

| NET BOOK VALUE

| At 30 April 2025 | 4,580 |  |

| At 30 April 2024 | 95 |  |

TILLBROOK POLAND LIMITED (REGISTERED NUMBER: 03002664)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 May 2024 | 568,061 |  |

| Disposals | (40,553 | ) |

| Impairments | (8,566 | ) |

| At 30 April 2025 | 518,942 |  |

| NET BOOK VALUE

| At 30 April 2025 | 518,942 |  |

| At 30 April 2024 | 568,061 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024 | 428,858 |  |

| Additions | 14,696 |  |

| At 30 April 2025 | 443,554 |  |

| NET BOOK VALUE

| At 30 April 2025 | 443,554 |  |

| At 30 April 2024 | 428,858 |  |

| Fair value at 30 April 2025 is represented by:

£ |

| Valuation in 2019 | 185,646 |  |

| Cost | 257,908 |  |

443,554 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 700 | Ordinary | £1 | 700 |  | 700 |  |

| 7 | B Ordinary | £1 | 7 |  | 7 |  |

707 |  | 707 |  |

TILLBROOK POLAND LIMITED (REGISTERED NUMBER: 03002664)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 May 2024

| and 30 April 2025 | 185,646 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date the total amount owed by directors to the company was £211 (2024 £37,533). The amounts advanced are interest free and repayable on demand.