BrightAccountsProduction v1.0.0 v1.0.0 2024-05-22 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company during the year was that of a holding company. 18 February 2026 2 15735712 2025-05-31 15735712 2024-05-21 15735712 2024-05-22 2025-05-31 15735712 uk-bus:PrivateLimitedCompanyLtd 2024-05-22 2025-05-31 15735712 uk-curr:PoundSterling 2024-05-22 2025-05-31 15735712 uk-bus:AbridgedAccounts 2024-05-22 2025-05-31 15735712 uk-bus:Director1 2024-05-22 2025-05-31 15735712 uk-bus:Director2 2024-05-22 2025-05-31 15735712 uk-bus:RegisteredOffice 2024-05-22 2025-05-31 15735712 uk-bus:Agent1 2024-05-22 2025-05-31 15735712 uk-core:ShareCapital 2025-05-31 15735712 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-05-31 15735712 uk-bus:FRS102 2024-05-22 2025-05-31 15735712 uk-core:AdditionsToInvestments 2025-05-31 15735712 uk-core:CostValuation 2025-05-31 15735712 uk-core:Associate1 2024-05-22 2025-05-31 15735712 2024-05-22 2025-05-31 15735712 uk-bus:AuditExempt-NoAccountantsReport 2024-05-22 2025-05-31 xbrli:pure iso4217:GBP xbrli:shares

Smallman Holdings Limited

Abridged Unaudited Financial Statements

for the financial period from 22 May 2024 (date of incorporation) to 31 May 2025

Smallman Holdings Limited

DIRECTORS AND OTHER INFORMATION

Directors | Mr Stephen James Smallman (Appointed 22 May 2024)
| Mrs Diane Smallman (Appointed 22 May 2024)
Company Registration Number | 15735712
Registered Office and Business Address | Unit 23
| Monmer Close Industrial Estate
| Willenhall
| West Midlands
| WV13 1JR
| United Kingdom
Accountants | Ian Richmond Limited
| Chartered Accountants
| Church Cottage
| Church Road
| Tettenhall
| Wolverhampton
| WV6 9AJ
| United Kingdom

Smallman Holdings Limited

Company Registration Number: 15735712

ABRIDGED BALANCE SHEET

as at 31 May 2025

|  |  | May 25
|  | Notes | £
Fixed Assets

Investments |  | 6 | 452,250
|  |  | ─────────
Current Assets

Cash and cash equivalents |  |  | 2
Creditors: amounts falling due within one year |  |  | (452,250)
|  |  | ─────────
Net Current Liabilities |  |  | (452,248)
|  |  | ─────────
Total Assets less Current Liabilities |  |  | 2
|  |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2
|  |  | ─────────
Shareholders' Funds |  |  | 2
|  |  | ═════════
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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial period from 22 May 2024 (date of incorporation) to 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 18 February 2026 and signed on its behalf by

Mr Stephen James Smallman |  |  |
Director |  |  |

Smallman Holdings Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial period from 22 May 2024 (date of incorporation) to 31 May 2025

1. | General Information
| Smallman Holdings Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 15735712. The registered office of the company is Unit 23, Monmer Close Industrial Estate, Willenhall, West Midlands, WV13 1JR, United Kingdom which is also the principal place of business of the company. The principal activity of the company during the year was that of a holding company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 31 May 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial period in which it is receivable.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The financial statements are for the 12 month 10 days period from 22 May 2024 (date of incorporation) to 31 May 2025.

4. | Statement on previous periods
| The company did not present financial statements for previous periods.

5. | Employees
| The average monthly number of employees, including directors, during the financial period was 2.
|  | May 25
|  | Number
| Directors | 2
|  | ═════════

6. | Investments
|  | Group and | Total
|  | participating |
|  | interests/ |
|  | joint ventures |
| Investments | £ | £
| Cost
| Additions | 452,250 | 452,250
|  | ───────── | ─────────
| At 31 May 2025 | 452,250 | 452,250
|  | ───────── | ─────────
| Net book value
| At 31 May 2025 | 452,250 | 452,250
|  | ═════════ | ═════════

6.1. | Holdings of 20% or more
| The company holds 20% or more of the share capital of the following company:
|  | Country | Nature |  | Details | Proportion
|  | of | of |  | of | held by
| Name | incorporation and address of Registered Office | business |  | investment | company
| Participating interests and
| joint ventures
| Colter Steels Holdings Limited | Units 23-34 Ashmore Business Park, Monmer Close, Willenhall, Wolverhampton, WV13 1JR | Holding company |  | Ordinary £1 shares | 50%
| In the opinion of the directors, the value to the company of the unlisted investments is not less than the book amount shown above.

7. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial period-end.