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REGISTERED NUMBER: 06581858 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| EHB COMMERCIAL LIMITED |

| EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 May 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| EHB COMMERCIAL LIMITED |

COMPANY INFORMATION

for the year ended 31 May 2025

| DIRECTORS: | N J Evans

| S J Gregory MRICS

| REGISTERED OFFICE: | 1st Floor

| 3 Olympus Court

| Olympus Avenue, Tachbrook Park

| Leamington Spa

| Warwickshire

| CV34 6RZ

| REGISTERED NUMBER: | 06581858 (England and Wales)

| BANKERS: | HSBC

| PO Box 88

| The Parade

| Leamington Spa

| Warwickshire

| CV32 4BU

| EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858) |

ABRIDGED BALANCE SHEET

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 12,276 |  | 7,722 |  |

Investments | 6 | 60 |  | 43,500 |  |

12,336 |  | 51,222 |  |

CURRENT ASSETS

Debtors | 52,939 |  | 23,212 |  |

Prepayments and accrued income | 14,104 |  | 22,879 |  |

Cash at bank and in hand | 130,607 |  | 186,472 |  |

197,650 |  | 232,563 |  |

CREDITORS

Amounts falling due within one year | 206,132 |  | 210,773 |  |

NET CURRENT (LIABILITIES)/ASSETS | (8,482 | ) | 21,790 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,854 |  | 73,012 |  |

CREDITORS

Amounts falling due after more than one year | (1,025 | ) | (11,548 | ) |

PROVISIONS FOR LIABILITIES | (2,367 | ) | (1,271 | ) |

NET ASSETS | 462 |  | 60,193 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 4 |  |

Share premium | - |  | 49,999 |  |

Capital redemption reserve | 2 |  | - |  |

Retained earnings | 458 |  | 10,190 |  |

SHAREHOLDERS' FUNDS | 462 |  | 60,193 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

| EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858) |

ABRIDGED BALANCE SHEET - continued

31 May 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 Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 January 2026 and were signed on its behalf by:

N J Evans - Director

| EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 May 2025

1. | STATUTORY INFORMATION

| EHB Commercial 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.

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 is rounded to the nearest £1.

| At the balance sheet date the company had net current liabilities of £8,482 (2024 - net current assets of £21,790), and total net assets of £462 (2024 - £60,193). The director has expressed his willingness to support the company as necessary and along with the forecasted future profitable trade the business is considered a going concern. The accounts and financial statements have therefore been prepared on a going concern basis.

| Turnover

| Turnover comprises the value of sales (excluding value added tax and similar taxes) of services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

| 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.

| Tangible fixed assets

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

| Fixtures & fittings | - | 25% on cost

| Bike | - | 25% on cost

| Computer equipment | - | 25% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost, less any impairment in value.

| 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 balance sheet date.

| EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 May 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 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.

| 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 14 (2024 - 14 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 20,800 |  |

| AMORTISATION

| At 1 June 2024

| and 31 May 2025 | 20,800 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

| EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 May 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 June 2024 | 21,302 |  |

| Additions | 10,775 |  |

| Disposals | (8,869 | ) |

| At 31 May 2025 | 23,208 |  |

| DEPRECIATION

| At 1 June 2024 | 13,580 |  |

| Charge for year | 3,788 |  |

| Eliminated on disposal | (6,436 | ) |

| At 31 May 2025 | 10,932 |  |

| NET BOOK VALUE

| At 31 May 2025 | 12,276 |  |

| At 31 May 2024 | 7,722 |  |

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 June 2024 | 43,500 |  |

| Impairments | (43,440 | ) |

| At 31 May 2025 | 60 |  |

| NET BOOK VALUE

| At 31 May 2025 | 60 |  |

| At 31 May 2024 | 43,500 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 21,763 |  | 3,053 |  |

| Between one and five years | 21,000 |  | 764 |  |

42,763 |  | 3,817 |  |

| EHB COMMERCIAL LIMITED (REGISTERED NUMBER: 06581858) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 May 2025

8. | CALLED UP SHARE CAPITAL

| Allotted issued and fully paid: |  |

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

|  | £ |  |  | £ |  |

| 2 |  | Ordinary |  | 1 |  | 2 |  |  | 4 |  |

|  | 2 |  |  | 4 |  |

| On 3 December 2024, 1 ordinary share was purchased for cancellation by the company for £30,000. On 31 May 2025, a further 1 ordinary share was purchased for cancellation by the company for £40,000.

9. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme in respect of the directors and employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £24,650 (2024 - £24,070). Balance outstanding at the period end amounted to £2,482 (2024 - £2,248).

10. | CONTROLLING INTERESTS

| The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.