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REGISTERED NUMBER: 00930160 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Namron Ltd

Namron Ltd (Registered number: 00930160)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

Namron Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mrs J G Smith

| Mr R M Smith

| SECRETARY: | Mrs J G Smith

| REGISTERED OFFICE: | 16-18 Station Road

| Chapeltown

| Sheffield

| South Yorkshire

| S35 2XH

| REGISTERED NUMBER: | 00930160 (England and Wales)

| ACCOUNTANTS: | Lishmans LLP

| 16-18 Station Road

| Chapeltown

| Sheffield

| South Yorkshire

| S35 2XH

Namron Ltd (Registered number: 00930160)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 13,000 |  | 13,000 |  |

Investment property | 5 | 645,043 |  | 645,043 |  |

658,043 |  | 658,043 |  |

CURRENT ASSETS

Debtors | 6 | 45,584 |  | 69,875 |  |

Cash at bank | 28,846 |  | 24,878 |  |

74,430 |  | 94,753 |  |

CREDITORS

Amounts falling due within one year | 7 | 91,606 |  | 97,622 |  |

NET CURRENT LIABILITIES | (17,176 | ) | (2,869 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 640,867 |  | 655,174 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 190,811 |  | 212,064 |  |

NET ASSETS | 450,056 |  | 443,110 |  |

Namron Ltd (Registered number: 00930160)

Balance Sheet - continued

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Non distributable reserve | 9 | 114,331 |  | 114,331 |  |

Retained earnings | 335,625 |  | 328,679 |  |

SHAREHOLDERS' FUNDS | 450,056 |  | 443,110 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 6 March 2026 and were signed on its behalf by:

Mrs J G Smith - Director

Namron Ltd (Registered number: 00930160)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Namron Ltd is a private company , limited by shares , registered in England and Wales. The company's registered number is 00930160 and registered office address is 4 Hall Farm Close, Aughton, Sheffield, South Yorkshire, S26 3XW.

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.

| Tangible fixed assets

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

| Investment property

| Investment property is shown at most recent fair valuation . Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss . Deferred taxation is provided on these gains at the rate expected to apply when the property is sold .The availability of indexation allowance results in there being no liability for deferred taxation.

| 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.

Namron Ltd (Registered number: 00930160)

Notes to the Financial Statements - continued

for the Year Ended 31 December 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 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.

| Hire purchase and leasing commitments

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

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Improvements

| to

| property

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 21,657 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 8,657 |  |

| NET BOOK VALUE

| At 31 December 2025 | 13,000 |  |

| At 31 December 2024 | 13,000 |  |

Namron Ltd (Registered number: 00930160)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 645,043 |  |

| NET BOOK VALUE

| At 31 December 2025 | 645,043 |  |

| At 31 December 2024 | 645,043 |  |

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2015 | 114,331 |  |

| Cost | 530,712 |  |

645,043 |  |

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

2025 | 2024 |

£ | £ |

| Cost | 492,520 |  | 492,520 |  |

| The investment property was valued on an open market basis on 31 December 2023 by the director .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 181 |  | - |  |

| Other debtors | 45,403 |  | 69,875 |  |

45,584 |  | 69,875 |  |

Namron Ltd (Registered number: 00930160)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 39,085 |  | 39,085 |  |

| Trade creditors | - |  | 1,989 |  |

| Taxation and social security | 1,593 |  | 1,441 |  |

| Other creditors | 50,928 |  | 55,107 |  |

91,606 |  | 97,622 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 190,811 |  | 212,064 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 11,824 |  | 23,945 |  |

9. | RESERVES

| Non

| distributable

| reserve

£ |

| At 1 January 2025

| and 31 December 2025 | 114,331 |  |