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REGISTERED NUMBER: 11241883 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| Bennewith 2018 Limited |

Bennewith 2018 Limited (Registered number: 11241883)

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 |

Bennewith 2018 Limited

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | A J Bennewith

| Mrs C J Bacon

| REGISTERED OFFICE: | Upper Ground Floor

| 18 Farnham Road

| Guildford

| Surrey

| GU1 4XA

| REGISTERED NUMBER: | 11241883 (England and Wales)

| ACCOUNTANTS: | Bennewith 2018 Limited

| t/a A J Bennewith & Co

| Upper Ground Floor

| 18 Farnham Road

| Guildford

| Surrey

| GU1 4XA

Bennewith 2018 Limited (Registered number: 11241883)

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 38,981 |  | 37,554 |  |

CURRENT ASSETS

Stocks | 127,333 |  | 111,394 |  |

Debtors | 5 | 243,886 |  | 273,642 |  |

Cash at bank | 23,434 |  | 21,398 |  |

394,653 |  | 406,434 |  |

CREDITORS

Amounts falling due within one year | 6 | 230,816 |  | 215,423 |  |

NET CURRENT ASSETS | 163,837 |  | 191,011 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 202,818 |  | 228,565 |  |

PROVISIONS FOR LIABILITIES | 56,041 |  | 37,214 |  |

NET ASSETS | 146,777 |  | 191,351 |  |

CAPITAL AND RESERVES

Called up share capital | 201 |  | 201 |  |

Retained earnings | 146,576 |  | 191,150 |  |

SHAREHOLDERS' FUNDS | 146,777 |  | 191,351 |  |

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.

Bennewith 2018 Limited (Registered number: 11241883)

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 25 February 2026 and were signed on its behalf by:

Mrs C J Bacon - Director

A J Bennewith - Director

Bennewith 2018 Limited (Registered number: 11241883)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Bennewith 2018 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost and 20% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Bennewith 2018 Limited (Registered number: 11241883)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| i)Financial assets

| Basic financial assets, including trade and other receivables, and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence or impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price.

| Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair value cannot be measured reliably are measured at cost less impairment.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party, or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| ii)Financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans, and loans from fellow Group companies are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Fees paid on the establishment of the loan facilities are recognised as transactions costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a pre-payment for liquidity services and amortised over the period of the facility to which it relates.

| Trade payables 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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Bennewith 2018 Limited (Registered number: 11241883)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Trade and other receivables

| Trade and other receivables where payment is due within on year do not constitute a financing transaction and are recorded at the undiscovered amount expected to be received, less attributable transaction costs. Any subsequent impairment is recognised as an expense in profit or loss.

| If payment is due after more than one year or if there is any other indication of a financing transaction, trade and other receivables are recorded initially at fair value less attributable transaction costs. In this situation, fair value is equal to the amount expected to be received, discounted at a market-related interest rate.

| All trade and other receivables are subsequently measured at amortised cost, net of impairment.

| Impairment and write offs

| The company always recognises lifetime ECL (expected credit loses) for trade receivables and contract assets, which are estimated using a provision matrix by reference to past default experience of the debtor and an analysis of the debtor's current financial position, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current as well as the forecast direction of conditions at the reporting date, including the time value of money where appropriate.

| The company writes off a receivable when there is information indicating that the debtor is in severe difficulty and there is no realistic prospect of recovery. Financial assets written off are still subject to enforcement activities. Any recoveries made are recognised in profit or loss.

| Going concern

| The directors believe that the company is experiencing good levels of revenue growth and profitability, and that it is well placed to manage its business risk successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and they believe that it is appropriate to apply the going concern basis of accounting in preparing the financial statements.

Bennewith 2018 Limited (Registered number: 11241883)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 9 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 84,800 |  |

| Additions | 19,956 |  |

| Disposals | (13,769 | ) |

| At 31 May 2025 | 90,987 |  |

| DEPRECIATION

| At 1 June 2024 | 47,246 |  |

| Charge for year | 18,495 |  |

| Eliminated on disposal | (13,735 | ) |

| At 31 May 2025 | 52,006 |  |

| NET BOOK VALUE

| At 31 May 2025 | 38,981 |  |

| At 31 May 2024 | 37,554 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 213,112 |  | 241,260 |  |

| Other debtors | 30,774 |  | 32,382 |  |

243,886 |  | 273,642 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade creditors | 4,628 |  | 636 |  |

| Taxation and social security | 65,210 |  | 107,935 |  |

| Other creditors | 160,978 |  | 106,852 |  |

230,816 |  | 215,423 |  |