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Registered number: 13393114 ADAM HANDLING AT CARBIS BAY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ADAM HANDLING AT CARBIS BAY LIMITED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ADAM HANDLING AT CARBIS BAY LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 You consider that the Company is exempt from an audit for the year ended 31 December 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the financial statements on pages 9 from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements. Paperchase Business Services Ltd The Courtyard 14A Sydenham Road Croydon London CR0 2EE 13 February 2026 Page 1
ADAM HANDLING AT CARBIS BAY LIMITED REGISTERED NUMBER: 13393114 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 21,328
|  |  | - |  | 21,328
Current assets |  |  |  |  |
Stocks |  | - |  | 106,732 |
Debtors: amounts falling due within one year | 5 | 126,701 |  | 81,963 |
Cash at bank and in hand | 6 | 43,035 |  | 250,499 |
|  | 169,736 |  | 439,194 |
Creditors: amounts falling due within one year | 7 | (43,045) |  | (151,241) |
Net current assets |  |  | 126,691 |  | 287,953
Total assets less current liabilities |  |  | 126,691 |  | 309,281
Net assets |  |  | 126,691 |  | 309,281
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 126,689 |  | 309,279
|  |  | 126,691 |  | 309,281
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by: Page 2
ADAM HANDLING AT CARBIS BAY LIMITED REGISTERED NUMBER: 13393114 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025
................................................ Adam Handling
Director
Date: 13 February 2026
The notes on pages 5 to 9 form part of these financial statements. Page 3

|  | ADAM HANDLING AT CARBIS BAY LIMITED |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
|  | Called up share capital | Profit and loss account | Total equity
|  | £ | £ | £
| At 1 January 2024 | 2 | 401,558 | 401,560
| Profit for the year | - | 16,937 | 16,937
| Total comprehensive income for the year | - | 16,937 | 16,937
| Contributions by and distributions to owners |  |  |
| Dividends: Equity capital | - | (109,216) | (109,216)
| At 1 January 2025 | 2 | 309,279 | 309,281
| Loss for the year | - | (182,590) | (182,590)
| Total comprehensive income for the year | - | (182,590) | (182,590)
| At 31 December 2025 | 2 | 126,689 | 126,691
| The notes on pages 5 to 9 form part of these financial statements.
Page 4

ADAM HANDLING AT CARBIS BAY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Adam Handling at Carbis Bay Limited is a private company, limited by shares, registered in England and Wales, registration number and office address are as follows: Company Number : 13393114 Registered Address : 34-35 Southampton Street, London, England, WC2E 7HG. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 5
ADAM HANDLING AT CARBIS BAY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 33% | SLM
|  |  |  | Fixtures and fittings | - | 33% | SLM
|  |  |  | Computer equipment | - | 33% | SLM
|  |  |  | Improvement Building | - | 33% | SLM
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 6
ADAM HANDLING AT CARBIS BAY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | 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 measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | 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
| The average monthly number of employees, including directors, during the year was 25 (2024 - 27).
Page 7
ADAM HANDLING AT CARBIS BAY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Computer equipment | Improvement Building | Total
|  | £ | £ | £ | £ | £
| At 1 January 2025 | 30,955 | 73,665 | 2,817 | 25,992 | 133,429
| Additions | 15,606 | - | - | - | 15,606
| Disposals | (46,561) | (73,665) | (2,817) | (25,992) | (149,035)
| At 31 December 2025 | - | - | - | - | -
| At 1 January 2025 | 20,797 | 62,989 | 2,323 | 25,992 | 112,101
| Charge for the year on owned assets | 4,037 | 3,449 | 432 | - | 7,918
| Disposals | (24,834) | (66,438) | (2,755) | (25,992) | (120,019)
| At 31 December 2025 | - | - | - | - | -
| Net book value |  |  |  |  |
| At 31 December 2025 | - | - | - | - | -
| At 31 December 2024 | 10,158 | 10,676 | 494 | - | 21,328
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 100,917 | 67,114
| Other debtors | 25,784 | 3,135
| Prepayments and accrued income | - | 11,714
|  | 126,701 | 81,963
Page 8
ADAM HANDLING AT CARBIS BAY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 43,035 | 250,499
|  | 43,035 | 250,499
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 41,300 | 101,912
| Amounts owed to group undertakings | - | 596
| Corporation tax | - | 6,349
| Other taxation and social security | - | 28,037
| Other creditors | - | 13,063
| Accruals and deferred income | 1,745 | 1,284
|  | 43,045 | 151,241
Page 9