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REGISTERED NUMBER: 08693184 (England and Wales)

UK TRADERS AND INVESTMENT LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

UK TRADERS AND INVESTMENT LIMITED (REGISTERED NUMBER: 08693184)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Statement of Financial Position | 3 |

Notes to the Financial Statements | 5 |

UK TRADERS AND INVESTMENT LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr. J.K. Broadhurst

| Mr. D. O'Grady

| REGISTERED OFFICE: | 15-17 Church Street

| Stourbridge

| West Midlands

| DY8 1LU

| REGISTERED NUMBER: | 08693184 (England and Wales)

| ACCOUNTANTS: | Folkes Worton LLP

| 15-17 Church Street

| Stourbridge

| West Midlands

| DY8 1LU

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

UK TRADERS AND INVESTMENT LIMITED

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 Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income 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 UK Traders and Investment Limited for the year ended 30 September 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity 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 UK Traders and Investment Limited, 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 UK Traders and Investment Limited and state those matters that we have agreed to state to the Board of Directors of UK Traders and Investment Limited, 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 UK Traders and Investment Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that UK Traders and Investment Limited 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 UK Traders and Investment Limited. You consider that UK Traders and Investment Limited 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 UK Traders and Investment Limited. 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.

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

10 March 2026

UK TRADERS AND INVESTMENT LIMITED (REGISTERED NUMBER: 08693184)

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 867,786 |  | 908,559 |  |

CURRENT ASSETS

Stocks | 96,209 |  | 158,209 |  |

Debtors | 5 | 4,104,339 |  | 4,097,383 |  |

Cash at bank | 631,176 |  | 795,959 |  |

4,831,724 |  | 5,051,551 |  |

CREDITORS

Amounts falling due within one year | 6 | 15,875 |  | 222,823 |  |

NET CURRENT ASSETS | 4,815,849 |  | 4,828,728 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,683,635 |  | 5,737,287 |  |

PROVISIONS FOR LIABILITIES | 216,947 |  | 227,140 |  |

NET ASSETS | 5,466,688 |  | 5,510,147 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Fair value reserve | 7 | 1,007,583 |  | 1,007,583 |  |

Retained earnings | 4,459,103 |  | 4,502,562 |  |

SHAREHOLDERS' FUNDS | 5,466,688 |  | 5,510,147 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

UK TRADERS AND INVESTMENT LIMITED (REGISTERED NUMBER: 08693184)

STATEMENT OF FINANCIAL POSITION - continued

30 SEPTEMBER 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 10 March 2026 and were signed on its behalf by:

Mr. J.K. Broadhurst - Director

UK TRADERS AND INVESTMENT LIMITED (REGISTERED NUMBER: 08693184)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| UK Traders and Investment 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.

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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of value added tax. The fair value of consideration takes into account trade discounts.

| Revenue from the sale of goods is recognised when:

| - the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods;

| - the amount of the revenue can be measured reliably;

| - it is probable that the economic benefits associated with the transaction will flow to the entity; and

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost. After initial recognition, tangible fixed assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

| 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.

| Plant and machinery |  | - |  | 15% on reducing balance |  |

| Motor vehicles |  | - |  | 25% on reducing balance |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the disposal proceeds and the carrying value of the asset and is credited or charged to the income statement.

| Stocks

| Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in first out basis.

| At each reporting date, an assessment is made for impairment, being any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell. The impairment loss and any subsequent reversal is recognised in the income statement.

| 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 statement of financial position date.

UK TRADERS AND INVESTMENT LIMITED (REGISTERED NUMBER: 08693184)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 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 statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST OR VALUATION

| At 1 October 2024 | 1,961,292 |  |

| Additions | 98,281 |  |

| At 30 September 2025 | 2,059,573 |  |

| DEPRECIATION

| At 1 October 2024 | 1,052,733 |  |

| Charge for year | 139,054 |  |

| At 30 September 2025 | 1,191,787 |  |

| NET BOOK VALUE

| At 30 September 2025 | 867,786 |  |

| At 30 September 2024 | 908,559 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Plant and

| machinery

£ |

| Valuation in 2022 | 1,007,583 |  |

| Cost | 1,051,990 |  |

2,059,573 |  |

UK TRADERS AND INVESTMENT LIMITED (REGISTERED NUMBER: 08693184)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,576,570 |  | 1,596,552 |  |

| Other debtors | 2,527,769 |  | 2,500,831 |  |

4,104,339 |  | 4,097,383 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 44,755 |  |

| Taxation and social security | 11,833 |  | 174,281 |  |

| Other creditors | 4,042 |  | 3,787 |  |

15,875 |  | 222,823 |  |

7. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 October 2024

| and 30 September 2025 | 1,007,583 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| Mr. J.K. Broadhurst

| Balance outstanding at start of year | 1 |  | 1 |  |

| Amounts repaid | (1 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 1 |  |

| Mr. D. O'Grady

| Balance outstanding at start of year | 40,001 |  | 1 |  |

| Amounts advanced | - |  | 40,000 |  |

| Amounts repaid | (40,001 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 40,001 |  |

9. | RELATED PARTY DISCLOSURES

| Mr. J.K. Broadhurst is also a director and shareholder of Consolidated Steel Products Limited. During the year UK Traders and Investment Limited paid a management charge of £190,000 (2024 £150,000) to Consolidated Steel Products Limited.

UK TRADERS AND INVESTMENT LIMITED (REGISTERED NUMBER: 08693184)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | ULTIMATE CONTROLLING PARTY

| Shareholdings in the company are such that no individual is able to exercise sole control over the company.