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REGISTERED NUMBER: 11640633 (England and Wales)

| WHITAKER HOLDINGS LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| WHITAKER HOLDINGS LTD (REGISTERED NUMBER: 11640633) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WHITAKER HOLDINGS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | C Whitaker

| M L Whitaker

| REGISTERED OFFICE: | 27 Mutley Plain

| Plymouth

| Devon

| PL4 6JG

| REGISTERED NUMBER: | 11640633 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chartered Accountants

| 7 Sandy Court

| Ashleigh Way

| Langage Business Park

| Plymouth

| Devon

| PL7 5JX

| WHITAKER HOLDINGS LTD (REGISTERED NUMBER: 11640633) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 260,578 |  | 266,209 |  |

Investments | 6 | 461,386 |  | 461,386 |  |

Investment property | 7 | 543,848 |  | 528,008 |  |

1,265,812 |  | 1,255,603 |  |

CURRENT ASSETS

Debtors | 8 | 433,283 |  | 274,925 |  |

Investments | 9 | 45,899 |  | 45,126 |  |

Cash at bank | 7,932 |  | 4,063 |  |

487,114 |  | 324,114 |  |

CREDITORS

Amounts falling due within one year | 10 | 419,962 |  | 597,641 |  |

NET CURRENT ASSETS/(LIABILITIES) | 67,152 |  | (273,527 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,332,964 |  | 982,076 |  |

CREDITORS

Amounts falling due after more than one year | 11 | (544,950 | ) | (544,950 | ) |

PROVISIONS FOR LIABILITIES | (11,200 | ) | (11,200 | ) |

NET ASSETS | 776,814 |  | 425,926 |  |

CAPITAL AND RESERVES

Called up share capital | 2,941 |  | 2,941 |  |

Share premium | 99,559 |  | 99,559 |  |

Retained earnings | 674,314 |  | 323,426 |  |

776,814 |  | 425,926 |  |

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

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

| WHITAKER HOLDINGS LTD (REGISTERED NUMBER: 11640633) |

BALANCE SHEET - continued

30 JUNE 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 13 March 2026 and were signed on its behalf by:

C Whitaker - Director

| WHITAKER HOLDINGS LTD (REGISTERED NUMBER: 11640633) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Whitaker Holdings 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Whitaker Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| 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.

| Tangible fixed assets

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

| Freehold Property - 50 Years Straight Line

| Land - not depreciated

| Fixtures and Fittings - 5 Years Straight Line

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| Impairment of assets

| At each reporting date tangible fixed assets and fixed asset investments are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

| If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| 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.

| WHITAKER HOLDINGS LTD (REGISTERED NUMBER: 11640633) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

| Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

| Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

| Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

| The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

| Provisions for liabilities

| Provisions are recognised when the Company has a present (legal or constructive) obligation as a result of a past event; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

| Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance costs in profit or loss in the period it arises.

| The Company recognises a provision for annual leave accrued by employees for services rendered in the current period, and which employees are entitled to carry forward and use within the next 12 months, measured at the salary costs payable for the period of absence.

| Current asset investments

| Current asset investments represent listed investments held. These are recorded at purchase cost and adjusted at year end for any increase or decrease in fair value through the profit and loss account.

| Movements in value are treated as unrealised until the relevant asset has been disposed of, at which point any gain is then treated as realised and taxed.

| Investments in subsidiaries

| Investments in subsidiary undertakings are shown at cost, less reduction for any impairment identified. The directors review the investments for impairment on an annual basis.

4. | EMPLOYEES AND DIRECTORS

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

| WHITAKER HOLDINGS LTD (REGISTERED NUMBER: 11640633) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 276,802 |  | 985 |  | 277,787 |  |

| DEPRECIATION

| At 1 July 2024 | 11,072 |  | 506 |  | 11,578 |  |

| Charge for year | 5,536 |  | 95 |  | 5,631 |  |

| At 30 June 2025 | 16,608 |  | 601 |  | 17,209 |  |

| NET BOOK VALUE

| At 30 June 2025 | 260,194 |  | 384 |  | 260,578 |  |

| At 30 June 2024 | 265,730 |  | 479 |  | 266,209 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 461,386 |  |

| NET BOOK VALUE

| At 30 June 2025 | 461,386 |  |

| At 30 June 2024 | 461,386 |  |

| All these investments represent shares owned in 100% subsidiary companies.

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024 | 528,008 |  |

| Revaluations | 15,840 |  |

| At 30 June 2025 | 543,848 |  |

| NET BOOK VALUE

| At 30 June 2025 | 543,848 |  |

| At 30 June 2024 | 528,008 |  |

| The director's consider the value of the investment property annually and have processed an uplift in value this year following their review.

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2024 | 44,806 |  |

| Valuation in 2025 | 15,840 |  |

| Cost | 483,202 |  |

543,848 |  |

| WHITAKER HOLDINGS LTD (REGISTERED NUMBER: 11640633) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 10,376 |  | - |  |

| Other debtors | 422,907 |  | 274,925 |  |

433,283 |  | 274,925 |  |

9. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Listed investments | 45,899 |  | 45,126 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 394,927 |  | 545,249 |  |

| Taxation and social security | 8,603 |  | 9,000 |  |

| Other creditors | 16,432 |  | 43,392 |  |

419,962 |  | 597,641 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 544,950 |  | 544,950 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans > 5 yrs non

| instalment | 544,950 |  | 544,950 |  |

544,950 |  | 544,950 |  |

12. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 544,950 |  | 544,950 |  |

| The mortgages are secured over the freehold property and investment property. They also have a negative pledge and debenture in place.

| There is also a floating charge and negative pledge in place over the assets of the company, in relation to bank loans in other group companies.

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the period end a director had an overdrawn loan account totalling £334,859 (2024: £194,743). During the period, advances were made of £141,694 (2024: £214,255), and repayments were made of £1,578 (2024: £164,356). Interest has been charged in line with HMRC guidance.