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REGISTERED NUMBER: 00931024 (England and Wales)

| LIBMAN BRANDS UK LIMITED GROUP |

| GROUP STRATEGIC REPORT, |

| REPORT OF THE DIRECTORS AND |

| CONSOLIDATED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS

for the Year Ended 30 JUNE 2025

Page |

Company Information | 1 |

Group Strategic Report | 2 |

Report of the Directors | 3 |

Report of the Independent Auditors | 5 |

Consolidated Income Statement | 8 |

Consolidated Other Comprehensive Income | 9 |

Consolidated Balance Sheet | 10 |

Company Balance Sheet | 11 |

Consolidated Statement of Changes in Equity | 12 |

Company Statement of Changes in Equity | 13 |

Consolidated Cash Flow Statement | 14 |

Notes to the Consolidated Cash Flow Statement | 15 |

Notes to the Consolidated Financial Statements | 17 |

LIBMAN BRANDS UK LIMITED GROUP

COMPANY INFORMATION

for the Year Ended 30 JUNE 2025

| DIRECTORS: | A Libman

| G Braine

| SECRETARY: |

| REGISTERED OFFICE: | 167 Turners Hill

| Cheshunt

| EN8 9BH

| REGISTERED NUMBER: | 00931024 (England and Wales)

| AUDITORS: | Brindley Millen Limited

| Statutory Auditors

| 167 Turners Hill

| Cheshunt

| Hertfordshire

| EN8 9BH

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

GROUP STRATEGIC REPORT

for the Year Ended 30 JUNE 2025

The directors present their strategic report of the company and the group for the year ended 30 June 2025.

REVIEW OF BUSINESS

The Company managed to bring in an improved result and profit for the year again despite challenging market conditions. Cost price increase across the boards from suppliers continued to cause concern but finally shipping costs started to come more in line with previous years. A pleasing improvement in turnover was the main contributor to this performance as the Company managed to maintain its indirect overhead costs more in line with previous years. The directors expect the Company's performance to continue to improve and grow in the forthcoming year, subject to ongoing market pressures.

PRINCIPAL RISKS AND UNCERTAINTIES

As with all industries the Company operates with a degree of uncertainty about the cost base of supplies but, the directors believe that the Company is well positioned to move forward without further impact to trading.

ON BEHALF OF THE BOARD:

G Braine - Director

4 November 2025

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

REPORT OF THE DIRECTORS

for the Year Ended 30 JUNE 2025

The directors present their report with the financial statements of the company and the group for the year ended 30 June 2025.

DIVIDENDS

An interim dividend of 165.58 per share was paid on 19 June 2025. The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 30 June 2025 will be £ 413,949 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 July 2024 to the date of this report.

A Libman

G Braine

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

REPORT OF THE DIRECTORS

for the Year Ended 30 JUNE 2025

AUDITORS

The auditors, Brindley Millen Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

G Braine - Director

4 November 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

LIBMAN BRANDS UK LIMITED GROUP

Opinion

We have audited the financial statements of Libman Brands UK Limited Group (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 June 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 30 June 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

LIBMAN BRANDS UK LIMITED GROUP

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, intentional misrepresentation, or through collusion.

We focused on laws and regulations which could give rise to a material misstatement in the financial statements, including but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management and third parties. The are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including reviewing journals and evaluating whether there was evidence of bias by the directors that represent a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

LIBMAN BRANDS UK LIMITED GROUP

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Maurice Brindley (Senior Statutory Auditor)

for and on behalf of Brindley Millen Limited

Statutory Auditors

167 Turners Hill

Cheshunt

Hertfordshire

EN8 9BH

5 November 2025

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

CONSOLIDATED INCOME STATEMENT

for the Year Ended 30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

TURNOVER | 13,819,737 |  | 13,523,328 |  |

Cost of sales | 8,210,578 |  | 8,738,194 |  |

GROSS PROFIT | 5,609,159 |  | 4,785,134 |  |

Distribution costs | 1,480,866 |  | 1,323,236 |  |

Administrative expenses | 2,670,500 |  | 2,710,309 |  |

|  |  | 4,151,366 |  |  |  |  | 4,033,545 |  |

1,457,793 |  | 751,589 |  |

Other operating income | 306,000 |  | 306,000 |  |

OPERATING PROFIT | 4 | 1,763,793 |  | 1,057,589 |  |

Interest receivable and similar income | (1,561 | ) | 6,338 |  |

1,762,232 |  | 1,063,927 |  |

Interest payable and similar expenses | 5 | 89,436 |  | 8,276 |  |

PROFIT BEFORE TAXATION | 1,672,796 |  | 1,055,651 |  |

Tax on profit | 6 | 406,094 |  | 257,545 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,266,702 |  | 798,106 |  |

Profit attributable to:

Owners of the parent | 1,266,702 |  | 798,106 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

CONSOLIDATED OTHER COMPREHENSIVE INCOME

for the Year Ended 30 JUNE 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 1,266,702 |  | 798,106 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,266,702 |  | 798,106 |  |

Total comprehensive income attributable to:

Owners of the parent | 1,266,702 |  | 798,106 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

CONSOLIDATED BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 9 | 182,876 |  | 190,472 |  |

Tangible assets | 10 | 5,840,386 |  | 2,540,466 |  |

Investments | 11 | - |  | - |  |

6,023,262 |  | 2,730,938 |  |

CURRENT ASSETS

Stocks | 12 | 1,541,578 |  | 1,360,289 |  |

Debtors | 13 | 2,355,313 |  | 2,425,954 |  |

Cash at bank and in hand | 454,359 |  | 911,348 |  |

4,351,250 |  | 4,697,591 |  |

CREDITORS

Amounts falling due within one year | 14 | 4,947,426 |  | 5,015,390 |  |

NET CURRENT LIABILITIES | (596,176 | ) | (317,799 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,427,086 |  | 2,413,139 |  |

CREDITORS

Amounts falling due after more than one year | 15 | (2,223,674 | ) | - |  |

PROVISIONS FOR LIABILITIES | 18 | (514,775 | ) | (577,255 | ) |

NET ASSETS | 2,688,637 |  | 1,835,884 |  |

CAPITAL AND RESERVES

Called up share capital | 19 | 2,500 |  | 2,500 |  |

Capital redemption reserve | 20 | 2,500 |  | 2,500 |  |

Retained earnings | 20 | 2,683,637 |  | 1,830,884 |  |

SHAREHOLDERS' FUNDS | 2,688,637 |  | 1,835,884 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2025 and were signed on its behalf by:

G Braine - Director

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

COMPANY BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 9 | 182,876 |  | 190,472 |  |

Tangible assets | 10 | 2,340,945 |  | 2,540,466 |  |

Investments | 11 | 100 |  | - |  |

2,523,921 |  | 2,730,938 |  |

CURRENT ASSETS

Stocks | 12 | 1,541,578 |  | 1,360,289 |  |

Debtors | 13 | 3,378,095 |  | 2,425,954 |  |

Cash at bank and in hand | 449,943 |  | 911,348 |  |

5,369,616 |  | 4,697,591 |  |

CREDITORS

Amounts falling due within one year | 14 | 4,700,731 |  | 5,015,389 |  |

NET CURRENT ASSETS/(LIABILITIES) | 668,885 |  | (317,798 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,192,806 |  | 2,413,140 |  |

PROVISIONS FOR LIABILITIES | 18 | 514,775 |  | 577,255 |  |

NET ASSETS | 2,678,031 |  | 1,835,885 |  |

CAPITAL AND RESERVES

Called up share capital | 19 | 2,500 |  | 2,500 |  |

Capital redemption reserve | 20 | 2,500 |  | 2,500 |  |

Retained earnings | 20 | 2,673,031 |  | 1,830,885 |  |

SHAREHOLDERS' FUNDS | 2,678,031 |  | 1,835,885 |  |

Company's profit for the financial year | 1,256,095 |  | 798,107 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2025 and were signed on its behalf by:

G Braine - Director

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

for the Year Ended 30 JUNE 2025

| Called up |  | Capital |

| share |  | Retained |  | redemption |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 July 2023 | 2,500 |  | 2,069,377 |  | 2,500 |  | 2,074,377 |  |

Changes in equity

Dividends | - |  | (1,036,599 | ) | - |  | (1,036,599 | ) |

Total comprehensive income | - |  | 798,106 |  | - |  | 798,106 |  |

Balance at 30 June 2024 | 2,500 |  | 1,830,884 |  | 2,500 |  | 1,835,884 |  |

Changes in equity

Dividends | - |  | (413,949 | ) | - |  | (413,949 | ) |

Total comprehensive income | - |  | 1,266,702 |  | - |  | 1,266,702 |  |

Balance at 30 June 2025 | 2,500 |  | 2,683,637 |  | 2,500 |  | 2,688,637 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

COMPANY STATEMENT OF CHANGES IN EQUITY

for the Year Ended 30 JUNE 2025

| Called up |  | Capital |

| share |  | Retained |  | redemption |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 July 2023 | 2,500 |  | 2,069,377 |  | 2,500 |  | 2,074,377 |  |

Changes in equity

Dividends | - |  | (1,036,599 | ) | - |  | (1,036,599 | ) |

Total comprehensive income | - |  | 798,107 |  | - |  | 798,107 |  |

Balance at 30 June 2024 | 2,500 |  | 1,830,885 |  | 2,500 |  | 1,835,885 |  |

Changes in equity

Dividends | - |  | (413,949 | ) | - |  | (413,949 | ) |

Total comprehensive income | - |  | 1,256,095 |  | - |  | 1,256,095 |  |

Balance at 30 June 2025 | 2,500 |  | 2,673,031 |  | 2,500 |  | 2,678,031 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

CONSOLIDATED CASH FLOW STATEMENT

for the Year Ended 30 JUNE 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 2,086,405 |  | 2,550,778 |  |

Interest paid | (89,436 | ) | (8,276 | ) |

Tax paid | (239,823 | ) | (308,578 | ) |

Net cash from operating activities | 1,757,146 |  | 2,233,924 |  |

Cash flows from investing activities

Purchase of intangible fixed assets | (15,665 | ) | (8,647 | ) |

Purchase of tangible fixed assets | (3,884,180 | ) | (654,205 | ) |

Sale of tangible fixed assets | (600 | ) | - |  |

Interest received | (1,561 | ) | 6,338 |  |

Net cash from investing activities | (3,902,006 | ) | (656,514 | ) |

Cash flows from financing activities

New loans in year | 2,475,000 |  | 212,741 |  |

Loan repayments in year | (368,693 | ) | (475,215 | ) |

Equity dividends paid | (413,949 | ) | (1,036,599 | ) |

Net cash from financing activities | 1,692,358 |  | (1,299,073 | ) |

(Decrease)/increase in cash and cash equivalents | (452,502 | ) | 278,337 |  |

Cash and cash equivalents at beginning of year | 2 | 898,077 |  | 619,740 |  |

Cash and cash equivalents at end of year | 2 | 445,575 |  | 898,077 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

for the Year Ended 30 JUNE 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 30.6.25 |  | 30.6.24

£ | £ |

| Profit before taxation | 1,672,796 |  | 1,055,651 |  |

| Depreciation charges | 607,521 |  | 513,087 |  |

| Loss on disposal of fixed assets | 600 |  | - |  |

| Finance costs | 89,436 |  | 8,276 |  |

| Finance income | 1,561 |  | (6,338 | ) |

2,371,914 |  | 1,570,676 |  |

| (Increase)/decrease in stocks | (181,289 | ) | 296,209 |  |

| Decrease in trade and other debtors | 70,641 |  | 35,362 |  |

| (Decrease)/increase in trade and other creditors | (174,861 | ) | 648,531 |  |

| Cash generated from operations | 2,086,405 |  | 2,550,778 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 June 2025

| 30.6.25 |  | 1.7.24

£ | £ |

| Cash and cash equivalents | 454,359 |  | 911,348 |  |

| Bank overdrafts | (8,784 | ) | (13,271 | ) |

445,575 |  | 898,077 |  |

| Year ended 30 June 2024

| 30.6.24 |  | 1.7.23

£ | £ |

| Cash and cash equivalents | 911,348 |  | 619,740 |  |

| Bank overdrafts | (13,271 | ) | - |  |

898,077 |  | 619,740 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

for the Year Ended 30 JUNE 2025

3. | ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)

| At 1.7.24 | Cash flow | At 30.6.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 911,348 |  | (456,989 | ) | 454,359 |  |

| Bank overdrafts | (13,271 | ) | 4,487 |  | (8,784 | ) |

898,077 |  | (452,502 | ) | 445,575 |  |

| Debt

| Debts falling due within 1 year | - |  | (219,169 | ) | (219,169 | ) |

| Debts falling due after 1 year | - |  | (2,223,674 | ) | (2,223,674 | ) |

- |  | (2,442,843 | ) | (2,442,843 | ) |

| Total | 898,077 |  | (2,895,345 | ) | (1,997,268 | ) |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

for the Year Ended 30 JUNE 2025

1. | STATUTORY INFORMATION

| Libman Brands UK Limited Group 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Plant and machinery | - | Straight line over 7 years

| Fixtures and fittings | - | 20% - 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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 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.

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the Year Ended 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| 30.6.25 |  | 30.6.24

£ | £ |

| Wages and salaries | 3,637,011 |  | 4,069,247 |  |

| Social security costs | 262,625 |  | 230,021 |  |

| Other pension costs | 90,780 |  | 83,661 |  |

3,990,416 |  | 4,382,929 |  |

| The average number of employees during the year was as follows:

| 30.6.25 |  | 30.6.24

| Directors | 2 |  | 2 |  |

| Administrative staff | 36 |  | 36 |  |

38 |  | 38 |  |

| The average number of employees by undertakings that were proportionately consolidated during the year was NIL (2024 - NIL).

| 30.6.25 |  | 30.6.24

£ | £ |

| Directors' remuneration | 276,171 |  | 260,354 |  |

| Information regarding the highest paid director is as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Emoluments etc | 276,171 |  | 260,354 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 30.6.25 |  | 30.6.24

£ | £ |

| Depreciation - owned assets | 584,260 |  | 487,577 |  |

| Loss on disposal of fixed assets | 600 |  | - |  |

| Patents and licences amortisation | 23,261 |  | 25,510 |  |

| Auditors' remuneration | 13,416 |  | 9,186 |  |

| Foreign exchange differences | 25,323 |  | 6,082 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the Year Ended 30 JUNE 2025

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 30.6.25 |  | 30.6.24

£ | £ |

| Mortgage | 89,436 |  | - |  |

| Loan | - |  | 8,276 |  |

89,436 |  | 8,276 |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Current tax:

| UK corporation tax | 480,043 |  | 238,075 |  |

| Adjust prior provision | (11,469 | ) | (6,368 | ) |

| Total current tax | 468,574 |  | 231,707 |  |

| Deferred tax | (62,480 | ) | 25,838 |  |

| Tax on profit | 406,094 |  | 257,545 |  |

7. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

8. | DIVIDENDS

| 30.6.25 |  | 30.6.24

£ | £ |

| Ordinary shares of £1 each

| Interim | 413,949 |  | 1,036,599 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the Year Ended 30 JUNE 2025

9. | INTANGIBLE FIXED ASSETS

| Group

| Patents

| and

| licences

£ |

| COST

| At 1 July 2024 | 365,541 |  |

| Additions | 15,665 |  |

| At 30 June 2025 | 381,206 |  |

| AMORTISATION

| At 1 July 2024 | 175,069 |  |

| Amortisation for year | 23,261 |  |

| At 30 June 2025 | 198,330 |  |

| NET BOOK VALUE

| At 30 June 2025 | 182,876 |  |

| At 30 June 2024 | 190,472 |  |

| Company

| Patents

| and

| licences

£ |

| COST

| At 1 July 2024 | 365,541 |  |

| Additions | 15,665 |  |

| At 30 June 2025 | 381,206 |  |

| AMORTISATION

| At 1 July 2024 | 175,069 |  |

| Amortisation for year | 23,261 |  |

| At 30 June 2025 | 198,330 |  |

| NET BOOK VALUE

| At 30 June 2025 | 182,876 |  |

| At 30 June 2024 | 190,472 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the Year Ended 30 JUNE 2025

10. | TANGIBLE FIXED ASSETS

| Group

| Improvements |  | Fixtures |

| Freehold |  | to |  | Plant and |  | and |

| property |  | property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | - |  | 25,342 |  | 5,520,744 |  | 73,370 |  | 5,619,456 |  |

| Additions | 3,499,441 |  | - |  | 370,370 |  | 14,369 |  | 3,884,180 |  |

| Disposals | - |  | - |  | (32,063 | ) | - |  | (32,063 | ) |

| At 30 June 2025 | 3,499,441 |  | 25,342 |  | 5,859,051 |  | 87,739 |  | 9,471,573 |  |

| DEPRECIATION

| At 1 July 2024 | - |  | 3,294 |  | 3,017,487 |  | 58,209 |  | 3,078,990 |  |

| Charge for year | - |  | 5,069 |  | 573,098 |  | 6,093 |  | 584,260 |  |

| Eliminated on disposal | - |  | - |  | (32,063 | ) | - |  | (32,063 | ) |

| At 30 June 2025 | - |  | 8,363 |  | 3,558,522 |  | 64,302 |  | 3,631,187 |  |

| NET BOOK VALUE

| At 30 June 2025 | 3,499,441 |  | 16,979 |  | 2,300,529 |  | 23,437 |  | 5,840,386 |  |

| At 30 June 2024 | - |  | 22,048 |  | 2,503,257 |  | 15,161 |  | 2,540,466 |  |

| Company

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 25,342 |  | 5,520,744 |  | 73,370 |  | 5,619,456 |  |

| Additions | - |  | 370,370 |  | 14,369 |  | 384,739 |  |

| Disposals | - |  | (32,063 | ) | - |  | (32,063 | ) |

| At 30 June 2025 | 25,342 |  | 5,859,051 |  | 87,739 |  | 5,972,132 |  |

| DEPRECIATION

| At 1 July 2024 | 3,294 |  | 3,017,487 |  | 58,209 |  | 3,078,990 |  |

| Charge for year | 5,069 |  | 573,098 |  | 6,093 |  | 584,260 |  |

| Eliminated on disposal | - |  | (32,063 | ) | - |  | (32,063 | ) |

| At 30 June 2025 | 8,363 |  | 3,558,522 |  | 64,302 |  | 3,631,187 |  |

| NET BOOK VALUE

| At 30 June 2025 | 16,979 |  | 2,300,529 |  | 23,437 |  | 2,340,945 |  |

| At 30 June 2024 | 22,048 |  | 2,503,257 |  | 15,161 |  | 2,540,466 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the Year Ended 30 JUNE 2025

11. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| Additions | 100 |  |

| At 30 June 2025 | 100 |  |

| NET BOOK VALUE

| At 30 June 2025 | 100 |  |

12. | STOCKS

| Group |  | Company |

| 30.6.25 |  | 30.6.24 |  | 30.6.25 |  | 30.6.24 |

£ | £ | £ | £ |

| Stocks | 1,541,578 |  | 1,360,289 |  | 1,541,578 |  | 1,360,289 |  |

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

| Group |  | Company |

| 30.6.25 |  | 30.6.24 |  | 30.6.25 |  | 30.6.24 |

£ | £ | £ | £ |

| Trade debtors | 2,125,314 |  | 1,875,369 |  | 2,128,196 |  | 1,875,369 |  |

| Other debtors | 55,347 |  | 361,950 |  | 55,347 |  | 361,950 |  |

| Due from group companies | - |  | - |  | 1,019,900 |  | - |  |

| Prepayments | 174,652 |  | 188,635 |  | 174,652 |  | 188,635 |  |

2,355,313 |  | 2,425,954 |  | 3,378,095 |  | 2,425,954 |  |

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

| Group |  | Company |

| 30.6.25 |  | 30.6.24 |  | 30.6.25 |  | 30.6.24 |

£ | £ | £ | £ |

| Bank loans and overdrafts (see note 16) | 227,953 |  | 13,271 |  | 8,784 |  | 13,271 |  |

| Trade creditors | 1,517,340 |  | 1,930,380 |  | 1,549,089 |  | 1,930,379 |  |

| Amounts owed to group undertakings | 1,404,259 |  | 1,740,795 |  | 1,404,259 |  | 1,740,795 |  |

| Tax | 450,564 |  | 221,813 |  | 448,076 |  | 221,813 |  |

| Social security and other taxes | 334,699 |  | 100,030 |  | 313,982 |  | 100,030 |  |

| Other creditors | 310,947 |  | 256,739 |  | 310,947 |  | 256,739 |  |

| Accrued expenses | 701,664 |  | 752,362 |  | 665,594 |  | 752,362 |  |

4,947,426 |  | 5,015,390 |  | 4,700,731 |  | 5,015,389 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the Year Ended 30 JUNE 2025

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

| Group |

| 30.6.25 |  | 30.6.24 |

£ | £ |

| Bank loans (see note 16) | 2,223,674 |  | - |  |

16. | LOANS

| An analysis of the maturity of loans is given below:

| Group |  | Company |

| 30.6.25 |  | 30.6.24 |  | 30.6.25 |  | 30.6.24 |

£ | £ | £ | £ |

| Amounts falling due within one year or on | demand: |

| Bank overdrafts | 8,784 |  | 13,271 |  | 8,784 |  | 13,271 |  |

| Bank loans | 219,169 |  | - |  | - |  | - |  |

227,953 |  | 13,271 |  | 8,784 |  | 13,271 |  |

| Amounts falling due between one and two | years: |

| Bank loans - 1-2 years | 219,169 |  | - |  | - |  | - |  |

| Amounts falling due between two and five | years: |

| Bank loans - 2-5 years | 657,506 |  | - |  | - |  | - |  |

| Amounts falling due in more than five years: |

| Repayable by instalments

| Bank loans more 5 yr by instal | 1,346,999 |  | - |  | - |  | - |  |

17. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Non-cancellable |

| operating leases |

| 30.6.25 |  | 30.6.24

£ | £ |

| Within one year | 402,930 |  | 304,930 |  |

| Between one and five years | 52,008 |  | 259,438 |  |

454,938 |  | 564,368 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the Year Ended 30 JUNE 2025

17. | LEASING AGREEMENTS - continued

| Company

| Non-cancellable |

| operating leases |

| 30.6.25 |  | 30.6.24

£ | £ |

| Within one year | 402,930 |  | 304,930 |  |

| Between one and five years | 52,008 |  | 259,438 |  |

454,938 |  | 564,368 |  |

18. | PROVISIONS FOR LIABILITIES

| Group |  | Company |

| 30.6.25 |  | 30.6.24 |  | 30.6.25 |  | 30.6.24 |

£ | £ | £ | £ |

| Deferred tax | 514,775 |  | 577,255 |  | 514,775 |  | 577,255 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 577,255 |  |

| Provided during year | (62,480 | ) |

| Balance at 30 June 2025 | 514,775 |  |

| Company

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 577,255 |  |

| Accelerated capital allowances | (62,480 | ) |

| Balance at 30 June 2025 | 514,775 |  |

19. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 2,500 | Ordinary | £1 | 2,500 |  | 2,500 |  |

LIBMAN BRANDS UK LIMITED GROUP (REGISTERED NUMBER: 00931024)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

for the Year Ended 30 JUNE 2025

20. | RESERVES

| Group

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 July 2024 | 1,830,884 |  | 2,500 |  | 1,833,384 |  |

| Profit for the year | 1,266,702 |  | 1,266,702 |  |

| Dividends | (413,949 | ) | (413,949 | ) |

| At 30 June 2025 | 2,683,637 |  | 2,500 |  | 2,686,137 |  |

| Company

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 July 2024 | 1,830,885 |  | 2,500 |  | 1,833,385 |  |

| Profit for the year | 1,256,095 |  | 1,256,095 |  |

| Dividends | (413,949 | ) | (413,949 | ) |

| At 30 June 2025 | 2,673,031 |  | 2,500 |  | 2,675,531 |  |