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REGISTERED NUMBER: 11371689 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

ACS BP Holdings Limited

ACS BP Holdings Limited (Registered number: 11371689)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

ACS BP Holdings Limited (Registered number: 11371689)

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 3,000 |  | 3,000 |  |

CURRENT ASSETS

Debtors | 5 | 92,597 |  | 210,312 |  |

Investments | 6 | 3,561,401 |  | 6,601,799 |  |

Cash at bank | 1,094,586 |  | 1,390,871 |  |

4,748,584 |  | 8,202,982 |  |

CREDITORS

Amounts falling due within one year | 7 | 19,952 |  | 99,583 |  |

NET CURRENT ASSETS | 4,728,632 |  | 8,103,399 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,731,632 |  | 8,106,399 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 3,000 |  | 3,000 |  |

Retained earnings | 4,728,632 |  | 8,103,399 |  |

4,731,632 |  | 8,106,399 |  |

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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

D A Flannery - Director

ACS BP Holdings Limited (Registered number: 11371689)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| ACS BP Holdings 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: | 11371689

| Registered office: | 1 & 2 Innovation Way

| Cross Green

| Leeds

| LS9 0DR

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 UK and Republic of Ireland" and the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to give a true and fair view.

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about ACS BP Holdings 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.

| Current asset investments

| Current asset investments comprise fixed term bank deposits recognised at the initial transaction price.

| Cash and cash equivalents

| Cash and cash equivalents include deposits held at call with banks and other short term highly liquid investments with original maturities of three months or less.

| Investments in subsidiaries

| Investments in subsidiaries are measured at cost less impairment.

| Taxation

| Current tax, including UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

ACS BP Holdings Limited (Registered number: 11371689)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| All financial assets and liabilities are initially measured at transaction price (including transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| The following assets and liabilities are classified as basic financial instruments - other debtors, bank balances, current asset investments, and other creditors. These are all measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.

| Impairment of assets

| Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss as described below.

| Non financial assets

| An asset is impaired when there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

| Financial assets

| For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were sold at the reporting date.

| Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had impairment not been recognised.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an Annual General Meeting.

3. | EMPLOYEES AND DIRECTORS

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

ACS BP Holdings Limited (Registered number: 11371689)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 3,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 3,000 |  |

| At 30 April 2024 | 3,000 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 92,597 |  | 210,312 |  |

6. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Bank deposits | 3,561,401 |  | 6,601,799 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 19,952 |  | 99,583 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid: |  |

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

|  | Value: |  |  | £ | £ |

| 2,300 |  | Ordinary A Shares |  | 1 |  |  | 2,300 | 2,300 |

| 150 |  | Ordinary B Shares |  | 1 |  |  | 150 | 150 |

| 150 |  | Ordinary C Shares |  | 1 |  |  | 150 | 150 |

| 150 |  | Ordinary D Shares |  | 1 |  |  | 150 | 150 |

| 150 |  | Ordinary E Shares |  | 1 |  |  | 150 | 150 |

| 100 |  | Ordinary F Shares |  | 1 |  |  | 100 | 100 |

|  | 3,000 | 3,000 |