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REGISTERED NUMBER: 13467902 (England and Wales)

WELL POLISHED HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

WELL POLISHED HOLDINGS LIMITED (REGISTERED NUMBER: 13467902)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

WELL POLISHED HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | M J Campbell

| L Grace

| REGISTERED OFFICE: | Unit B2, Willow House

| Oaklands Office Park

| Hooton Road, Hooton

| Ellesmere Port

| Cheshire

| CH66 7NZ

| REGISTERED NUMBER: | 13467902 (England and Wales)

| ACCOUNTANTS: | Murray Smith LLP

| Chartered Accountants

| Darland House

| 44 Winnington Hill

| Northwich

| Cheshire

| CW8 1AU

WELL POLISHED HOLDINGS LIMITED (REGISTERED NUMBER: 13467902)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 305,937 |  | 305,937 |  |

CURRENT ASSETS

Debtors | 5 | 60 |  | 60 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,663 |  | 1,935 |  |

NET CURRENT LIABILITIES | (2,603 | ) | (1,875 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 303,334 |  | 304,062 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 130 |  | 130 |  |

Retained earnings | 303,204 |  | 303,932 |  |

SHAREHOLDERS' FUNDS | 303,334 |  | 304,062 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 February 2026 and were signed on its behalf by:

M J Campbell - Director

WELL POLISHED HOLDINGS LIMITED (REGISTERED NUMBER: 13467902)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Well Polished Holdings 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 have been prepared on the going concern basis which is reliant on the directors continuing to support the company.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade debtors

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of the business.

| Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on the present value basis.

3. | EMPLOYEES AND DIRECTORS

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

WELL POLISHED HOLDINGS LIMITED (REGISTERED NUMBER: 13467902)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 305,937 |  |

| NET BOOK VALUE

| At 30 June 2025 | 305,937 |  |

| At 30 June 2024 | 305,937 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Well Polished (Franchising) Limited

| Registered office: Inside the United Kingdom

| Nature of business: Cleaning management consultancy

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 50,474 |  | (105,559 | ) |

| Profit for the year | 156,033 |  | 143,877 |  |

| Well Polished UK Limited

| Registered office: Inside the United Kingdom

| Nature of business: Cleaning management consultancy

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.8.25 |  | 31.8.24

£ | £ |

| Aggregate capital and reserves | (84,778 | ) | (60,641 | ) |

| (Loss)/profit for the year | (24,137 | ) | 9,440 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 60 |  | 60 |  |

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

2025 | 2024 |

£ | £ |

| Amounts due to related parties | 1,935 |  | 1,248 |  |

| Accrued expenses | 728 |  | 687 |  |

2,663 |  | 1,935 |  |

WELL POLISHED HOLDINGS LIMITED (REGISTERED NUMBER: 13467902)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 13,000 | Ordinary | £0.01 | 130 |  | 130 |  |