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REGISTERED NUMBER: 06280231 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

Cunliffe Holdings Limited

| Cunliffe Holdings Limited (Registered number: 06280231) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Cunliffe Holdings Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | A Mulhearn

| P Roberts

| Mrs A Roberts

| REGISTERED OFFICE: | Claire Court

| Oriel Road

| Bootle

| Liverpool

| Merseyside

| L20 7AD

| REGISTERED NUMBER: | 06280231 (England and Wales)

| ACCOUNTANTS: | Cobham Murphy

| 116 Duke Street

| Liverpool

| Merseyside

| L1 5JW

| Cunliffe Holdings Limited (Registered number: 06280231) |

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | - |  | 2,254,972 |  |

CURRENT ASSETS

Debtors | 5 | 1,336,006 |  | 504,523 |  |

Cash at bank | 23,863 |  | 113,979 |  |

1,359,869 |  | 618,502 |  |

CREDITORS

Amounts falling due within one year | 6 | 125,357 |  | 124,761 |  |

NET CURRENT ASSETS | 1,234,512 |  | 493,741 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,234,512 |  | 2,748,713 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 2,500 |  | 12,500 |  |

NET ASSETS | 1,232,012 |  | 2,736,213 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,231,912 |  | 2,736,113 |  |

SHAREHOLDERS' FUNDS | 1,232,012 |  | 2,736,213 |  |

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.

| Cunliffe Holdings Limited (Registered number: 06280231) |

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.

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 20 February 2026 and were signed on its behalf by:

A Mulhearn - Director

| Cunliffe Holdings Limited (Registered number: 06280231) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Cunliffe 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and estimates

| There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable on management charges excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised when the services are completed.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Provision for diminution in value is reviewed and made where necessary.

| Financial instruments

| Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

| 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.

| Cunliffe Holdings Limited (Registered number: 06280231) |

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 3 (2024 - 3 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 June 2024 | 2,254,972 |  |

| Impairments | (2,254,972 | ) |

| At 31 May 2025 | - |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | 2,254,972 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Amounts owed by group undertakings | 1,335,600 |  | 30,000 |  |

| Other debtors | 406 |  | 474,523 |  |

1,336,006 |  | 504,523 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Taxation and social security | 115,357 |  | 114,761 |  |

125,357 |  | 124,761 |  |

| Cunliffe Holdings Limited (Registered number: 06280231) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 2,500 |  | 12,500 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

| 31.5.25 |  | 31.5.24

£ | £ |

| A Mulhearn

| Balance outstanding at start of year | 246,518 |  | - |  |

| Amounts advanced | 143,598 |  | 246,518 |  |

| Amounts repaid | (390,116 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 246,518 |  |

| P Roberts

| Balance outstanding at start of year | 227,600 |  | 6,714 |  |

| Amounts advanced | 135,452 |  | 220,886 |  |

| Amounts repaid | (363,052 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 227,600 |  |

| The directors operate a current account through which transactions of a private nature are posted.

| Interest has been charged at 2.25% - 3.75%.