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REGISTERED NUMBER: 10920398 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 July 2025

for

Hawgrip Plants Ltd

Hawgrip Plants Ltd (Registered number: 10920398)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Hawgrip Plants Ltd

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | R B Palmer

| C F J Jackson

| H Lee

| REGISTERED OFFICE: | 77 St Johns

| Enderby

| Leicestershire

| LE19 2BS

| REGISTERED NUMBER: | 10920398 (England and Wales)

| ACCOUNTANTS: | The Rowleys Partnership Ltd

| Chartered Accountants

| Charnwood House

| Harcourt Way

| Meridian Business Park

| Leicester

| Leicestershire

| LE19 1WP

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Hawgrip Plants Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hawgrip Plants Ltd for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Hawgrip Plants Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hawgrip Plants Ltd and state those matters that we have agreed to state to the Board of Directors of Hawgrip Plants Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hawgrip Plants Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hawgrip Plants Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hawgrip Plants Ltd. You consider that Hawgrip Plants Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hawgrip Plants Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

2 March 2026

Hawgrip Plants Ltd (Registered number: 10920398)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 58,333 |  | 83,333 |  |

Tangible assets | 5 | 1,259,836 |  | 1,346,913 |  |

Investment property | 6 | 320,000 |  | 320,000 |  |

1,638,169 |  | 1,750,246 |  |

CURRENT ASSETS

Stocks | 327,765 |  | 367,889 |  |

Debtors | 7 | 15,894 |  | 8,565 |  |

Cash at bank and in hand | 405,430 |  | 108,116 |  |

749,089 |  | 484,570 |  |

CREDITORS

Amounts falling due within one year | 8 | 466,839 |  | 332,998 |  |

NET CURRENT ASSETS | 282,250 |  | 151,572 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,920,419 |  | 1,901,818 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (844,846 | ) | (1,096,434 | ) |

PROVISIONS FOR LIABILITIES | (106,395 | ) | (125,201 | ) |

NET ASSETS | 969,178 |  | 680,183 |  |

Hawgrip Plants Ltd (Registered number: 10920398)

Balance Sheet - continued

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 969,078 |  | 680,083 |  |

SHAREHOLDERS' FUNDS | 969,178 |  | 680,183 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 2 March 2026 and were signed on its behalf by:

H Lee - Director

Hawgrip Plants Ltd (Registered number: 10920398)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Hawgrip Plants 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.

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 as modified by the revaluation of certain assets.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Plant and machinery | - | 10% on cost

| Fixtures and fittings | - | 10% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Hawgrip Plants Ltd (Registered number: 10920398)

Notes to the Financial Statements - continued

for the Year Ended 31 July 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs

| 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 23 (2024 - 28 ) .

Hawgrip Plants Ltd (Registered number: 10920398)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 250,000 |  |

| AMORTISATION

| At 1 August 2024 | 166,667 |  |

| Amortisation for year | 25,000 |  |

| At 31 July 2025 | 191,667 |  |

| NET BOOK VALUE

| At 31 July 2025 | 58,333 |  |

| At 31 July 2024 | 83,333 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 August 2024 | 913,421 |  | 62,148 |  | 601,888 |  |

| Disposals | - |  | - |  | - |  |

| At 31 July 2025 | 913,421 |  | 62,148 |  | 601,888 |  |

| DEPRECIATION

| At 1 August 2024 | 45,207 |  | 18,335 |  | 180,375 |  |

| Charge for year | 8,803 |  | 6,212 |  | 59,189 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 July 2025 | 54,010 |  | 24,547 |  | 239,564 |  |

| NET BOOK VALUE

| At 31 July 2025 | 859,411 |  | 37,601 |  | 362,324 |  |

| At 31 July 2024 | 868,214 |  | 43,813 |  | 421,513 |  |

Hawgrip Plants Ltd (Registered number: 10920398)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 65,988 |  | 12,680 |  | 1,656,125 |  |

| Disposals | (65,988 | ) | - |  | (65,988 | ) |

| At 31 July 2025 | - |  | 12,680 |  | 1,590,137 |  |

| DEPRECIATION

| At 1 August 2024 | 53,615 |  | 11,680 |  | 309,212 |  |

| Charge for year | - |  | 500 |  | 74,704 |  |

| Eliminated on disposal | (53,615 | ) | - |  | (53,615 | ) |

| At 31 July 2025 | - |  | 12,180 |  | 330,301 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  | 500 |  | 1,259,836 |  |

| At 31 July 2024 | 12,373 |  | 1,000 |  | 1,346,913 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| COST OR VALUATION

| At 1 August 2024

| and 31 July 2025 | 320,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 320,000 |  |

| At 31 July 2024 | 320,000 |  |

| Cost or valuation at 31 July 2025 is represented by:

£ |

| Valuation in 2019 | (180,102 | ) |

| Valuation in 2023 | (10,000 | ) |

| Cost | 510,102 |  |

320,000 |  |

Hawgrip Plants Ltd (Registered number: 10920398)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

6. | INVESTMENT PROPERTY - continued

| If Investment Property had not been revalued it would have been included at the following historical cost:

| 31.7.25 |  | 31.7.24

£ | £ |

| Cost | 510,102 |  | 510,102 |  |

| Investment property was valued on an open market basis on 11 April 2023 by Auriga Estates Ltd .

| The directors are of the opinion the market value had not materially changed at the year end.

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 316 |  | 48 |  |

| Prepayments and accrued income | 15,578 |  | 8,517 |  |

15,894 |  | 8,565 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 55,873 |  | 51,498 |  |

| Trade creditors | 101,780 |  | 57,410 |  |

| Amounts owed to associates | 170,399 |  | 37,232 |  |

| Corporation tax | 79,892 |  | 86,714 |  |

| Social security and other taxes | 9,557 |  | 7,056 |  |

| VAT | 16,104 |  | 16,895 |  |

| Other creditors | 3,670 |  | 5,241 |  |

| Accruals and deferred income | 29,564 |  | 70,952 |  |

466,839 |  | 332,998 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans more than 5 years | 838,846 |  | 1,089,434 |  |

| Accruals and deferred income | 6,000 |  | 7,000 |  |

844,846 |  | 1,096,434 |  |

Hawgrip Plants Ltd (Registered number: 10920398)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 years | 838,846 |  | 1,089,434 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 894,719 |  | 1,140,932 |  |

| There is a fixed and floating charge covering all the property and undertakings of the company.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

12. | OTHER FINANCIAL COMMITMENTS

| At the end of the year the company was committed to expenditure under non-cancellable operating leases totalling £55,000 (2024: £70,000).

13. | RELATED PARTY DISCLOSURES

| At the year end, included in creditors is an amount of £170,399 (2024: £37,232) owed to its associated companies. The loans are interest free and repayable on demand.

14. | ULTIMATE CONTROLLING PARTY.

| The controlling party is Hawgrip Holdings Limited.