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REGISTERED NUMBER: 03022540 (England and Wales)

| REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

| FOR |

| E.H.L. LTD |

E.H.L. LTD (REGISTERED NUMBER: 03022540)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 July 2025

| Page |

Company Information | 1 |

Report of the Directors | 2 |

Balance Sheet | 3 |  | to |  | 4

Notes to the Financial Statements | 5 |  | to |  | 9

E.H.L. LTD

COMPANY INFORMATION

for the Year Ended 31 July 2025

| DIRECTORS: | Mrs M E Bairstow

| Mr N Ul-Haq

| Ms T J Alonzo

| SECRETARY: | Mrs M E Bairstow

| REGISTERED OFFICE: | Unit 7 and 8 Broadstone Hall

| Industrial Estate

| Gregson Road

| Reddish

| Greater Manchester

| SK5 7SS

| REGISTERED NUMBER: | 03022540 (England and Wales)

| ACCOUNTANTS: | Cadishead Accountancy Services Limited

| Britannic House

| 657 Liverpool Road

| Irlam

| Manchester

| Lancashire

| M44 5XD

| BANKERS: | Barclays Bank Plc

| Reddish Road

| Stockport

| Manchester

| SK5 7AA

E.H.L. LTD (REGISTERED NUMBER: 03022540)

REPORT OF THE DIRECTORS

for the Year Ended 31 July 2025

The directors present their report with the financial statements of the company for the year ended 31 July 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the sale of herbs and spices.

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 August 2024 to the date of this report.

The beneficial interests of the directors holding office at 31 July 2025 in the shares of the company, according to the register of directors' interests, were as follows:

| 31.7.25 |  | 1.8.24

Ordinary B shares of £1 each

Mrs M E Bairstow | 1 |  | 1 |  |

Mr N Ul-Haq | - |  | - |  |

Ms T J Alonzo | - |  | - |  |

Ordinary C shares of £1 each

Mrs M E Bairstow | - |  | - |  |

Mr N Ul-Haq | 1 |  | 1 |  |

Ms T J Alonzo | - |  | - |  |

Ordinary D shares of £1 each

Mrs M E Bairstow | - |  | - |  |

Mr N Ul-Haq | 1 |  | 1 |  |

Ms T J Alonzo | 1 |  | 1 |  |

Ordinary E shares of £1 each

Mrs M E Bairstow | - |  | - |  |

Mr N Ul-Haq | - |  | - |  |

Ms T J Alonzo | 1 |  | 1 |  |

Ordinary A shares of £1 each

Mrs M E Bairstow | 46 |  | 48 |  |

Mr N Ul-Haq | 27 |  | 26 |  |

Ms T J Alonzo | 27 |  | 26 |  |

These directors did not hold any non-beneficial interests in any of the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr N Ul-Haq - Director

3 November 2025

E.H.L. LTD (REGISTERED NUMBER: 03022540)

BALANCE SHEET

31 July 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 801,848 |  | 836,840 |  |

801,848 |  | 836,840 |  |

CURRENT ASSETS

Inventories | 6 | 754,238 |  | 764,520 |  |

Debtors | 7 | 1,450,815 |  | 1,471,943 |  |

Cash at bank and in hand | 1,907,033 |  | 1,836,335 |  |

4,112,086 |  | 4,072,798 |  |

CREDITORS

Amounts falling due within one year | 8 | (1,459,103 | ) | (1,821,434 | ) |

NET CURRENT ASSETS | 2,652,983 |  | 2,251,364 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,454,831 |  | 3,088,204 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (182,543 | ) | (223,579 | ) |

PROVISIONS FOR LIABILITIES | 12 | (31,242 | ) | (35,950 | ) |

NET ASSETS | 3,241,046 |  | 2,828,675 |  |

CAPITAL AND RESERVES

Called up share capital | 105 |  | 105 |  |

Retained earnings | 3,240,941 |  | 2,828,570 |  |

SHAREHOLDERS' FUNDS | 3,241,046 |  | 2,828,675 |  |

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.

E.H.L. LTD (REGISTERED NUMBER: 03022540)

BALANCE SHEET - continued

31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

Mr N Ul-Haq - Director

E.H.L. LTD (REGISTERED NUMBER: 03022540)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| E.H.L. 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.

| Turnover

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

| 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.

| Computer software is being amortised evenly over its estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

E.H.L. LTD (REGISTERED NUMBER: 03022540)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 41 (2024 - 38 ) .

4. | INTANGIBLE FIXED ASSETS

| Computer

| software

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 5,133 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 5,133 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

E.H.L. LTD (REGISTERED NUMBER: 03022540)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Freehold |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 822,833 |  | 473,408 |  | 66,990 |  | 36,096 |  | 1,399,327 |  |

| Additions | - |  | 25,050 |  | - |  | - |  | 25,050 |  |

| At 31 July 2025 | 822,833 |  | 498,458 |  | 66,990 |  | 36,096 |  | 1,424,377 |  |

| DEPRECIATION

| At 1 August 2024 | 129,792 |  | 389,336 |  | 20,386 |  | 22,973 |  | 562,487 |  |

| Charge for year | 16,457 |  | 27,559 |  | 11,651 |  | 4,375 |  | 60,042 |  |

| At 31 July 2025 | 146,249 |  | 416,895 |  | 32,037 |  | 27,348 |  | 622,529 |  |

| NET BOOK VALUE

| At 31 July 2025 | 676,584 |  | 81,563 |  | 34,953 |  | 8,748 |  | 801,848 |  |

| At 31 July 2024 | 693,041 |  | 84,072 |  | 46,604 |  | 13,123 |  | 836,840 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 12,483 |  | 57,290 |  | 69,773 |  |

| Transfer to ownership | (12,483 | ) | - |  | (12,483 | ) |

| At 31 July 2025 | - |  | 57,290 |  | 57,290 |  |

| DEPRECIATION

| At 1 August 2024 | 7,217 |  | 14,323 |  | 21,540 |  |

| Charge for year | - |  | 10,742 |  | 10,742 |  |

| Transfer to ownership | (7,217 | ) | - |  | (7,217 | ) |

| At 31 July 2025 | - |  | 25,065 |  | 25,065 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  | 32,225 |  | 32,225 |  |

| At 31 July 2024 | 5,266 |  | 42,967 |  | 48,233 |  |

6. | INVENTORIES

| 31.7.25 |  | 31.7.24

£ | £ |

| Stocks | 754,238 |  | 764,520 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 1,346,608 |  | 1,370,624 |  |

| Other debtors | 104,207 |  | 101,319 |  |

1,450,815 |  | 1,471,943 |  |

E.H.L. LTD (REGISTERED NUMBER: 03022540)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 21,877 |  | 20,411 |  |

| Hire purchase contracts (see note 10) | 17,583 |  | 19,776 |  |

| Trade creditors | 1,101,265 |  | 1,555,975 |  |

| Taxation and social security | 300,625 |  | 218,086 |  |

| Other creditors | 17,753 |  | 7,186 |  |

1,459,103 |  | 1,821,434 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 170,020 |  | 192,959 |  |

| Hire purchase contracts (see note 10) | 12,523 |  | 30,620 |  |

182,543 |  | 223,579 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 92,438 |  | 121,103 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.7.25 |  | 31.7.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 17,583 |  | 19,776 |  |

| Between one and five years | 12,523 |  | 30,620 |  |

30,106 |  | 50,396 |  |

| Non-cancellable |

| operating leases |

| 31.7.25 |  | 31.7.24

£ | £ |

| Within one year | 99,095 |  | 111,368 |  |

| Between one and five years | - |  | 2,735 |  |

99,095 |  | 114,103 |  |

E.H.L. LTD (REGISTERED NUMBER: 03022540)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

11. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 191,897 |  | 213,370 |  |

| Hire purchase contracts | 30,106 |  | 50,396 |  |

222,003 |  | 263,766 |  |

| Hire purchase agreements are secured against assets to which they relate.

| Bank loans are secured by fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

12. | PROVISIONS FOR LIABILITIES

| 31.7.25 |  | 31.7.24

£ | £ |

| Deferred tax | 31,242 |  | 35,950 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 35,950 |  |

| Accelerated capital allowances | (4,708 | ) |

| Balance at 31 July 2025 | 31,242 |  |

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The company directors own the property occupied by the company and received rent of £96,000 (2024 : £91,000) during the year.

14. | ULTIMATE CONTROLLING PARTY

| The company was under the control of its directors throughout the year.