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REGISTERED NUMBER: 14300149 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| Racking Group Holdings Ltd |

| Racking Group Holdings Ltd (Registered number: 14300149) |

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 |

| Racking Group Holdings Ltd |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | Mrs S L Church

| R A Church

| REGISTERED OFFICE: | 1733 Coventry Road

| South Yardley

| Birmingham

| West Midlands

| B26 1DT

| REGISTERED NUMBER: | 14300149 (England and Wales)

| ACCOUNTANTS: | James, Stanley & Co. Limited

| 1,733 Coventry Road

| South Yardley

| Birmingham

| West Midlands

| B26 1DT

| Racking Group Holdings Ltd (Registered number: 14300149) |

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 1,700,000 |  | 1,700,000 |  |

CURRENT ASSETS

Cash at bank and in hand | 745,695 |  | 632,911 |  |

CREDITORS

Amounts falling due within one year | 6 | 9,136 |  | 4,742 |  |

NET CURRENT ASSETS | 736,559 |  | 628,169 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,436,559 |  | 2,328,169 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,700,100 |  | 1,700,100 |  |

Retained earnings | 736,459 |  | 628,069 |  |

SHAREHOLDERS' FUNDS | 2,436,559 |  | 2,328,169 |  |

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 22 December 2025 and were signed on its behalf by:

R A Church - Director

| Racking Group Holdings Ltd (Registered number: 14300149) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Racking Group Holdings Ltd 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. | STATEMENT OF COMPLIANCE

| 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. There were no material departures from that standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Racking Group Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| In the accounts of Racking Group Holdings Ltd investments held as fixed assets are stated at cost less any provision for permanent diminution 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

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

| Racking Group Holdings Ltd (Registered number: 14300149) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 1,700,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,700,000 |  |

| At 30 June 2024 | 1,700,000 |  |

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

| Spartan Direct Limited

| Registered office: England & Wales

| Nature of business: racking, mezzanine and storage installation.

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 1,338 |  | 2,137 |  |

| Amounts owed to group undertakings | 2,147 |  | 11 |  |

| Tax | 5,651 |  | 2,594 |  |

9,136 |  | 4,742 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,700,100 | Ordinary A | £1 | 1,700,100 |  | 1,700,100 |  |

8. | CAPITAL COMMITMENTS

| 30.6.25 |  | 30.6.24

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | - |  |

| Racking Group Holdings Ltd (Registered number: 14300149) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

| 30.6.25 |  | 30.6.24

£ | £ |

| R A Church

| Balance outstanding at start of year | - |  | 9,000 |  |

| Amounts repaid | - |  | (9,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Mrs S L Church

| Balance outstanding at start of year | - |  | 9,000 |  |

| Amounts repaid | - |  | (9,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

10. | RELATED PARTY DISCLOSURES

| Loans from group undertakings are unsecured and interest free with no specific repayment terms.