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Unaudited Financial Statements for the Year Ended 31 December 2025

for

Clevelands Wholesale Limited

Clevelands Wholesale Limited (Registered number: 05684802)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Clevelands Wholesale Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | R Calcott

| Mrs MC Calcott

| SECRETARY: | Mrs MC Calcott

| REGISTERED OFFICE: | Unit 5

| Woodcock Hill Estate

| Harefield Road

| Rickmansworth

| Hertfordshire

| WD3 1PQ

| REGISTERED NUMBER: | 05684802

| ACCOUNTANTS: | Peter Upton

| Bridge House

| 2 Bridge Avenue

| Maidenhead

| Berkshire

| SL6 1RR

Clevelands Wholesale Limited (Registered number: 05684802)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 10,049 |  | 30,500 |  |

Tangible assets | 5 | 64,350 |  | 74,501 |  |

74,399 |  | 105,001 |  |

CURRENT ASSETS

Stocks | 1,003,663 |  | 945,477 |  |

Debtors | 6 | 366,655 |  | 264,902 |  |

Cash at bank and in hand | 87,395 |  | 79,630 |  |

1,457,713 |  | 1,290,009 |  |

CREDITORS

Amounts falling due within one year | 7 | 617,762 |  | 489,567 |  |

NET CURRENT ASSETS | 839,951 |  | 800,442 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 914,350 |  | 905,443 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (36,894 | ) | (98,158 | ) |

PROVISIONS FOR LIABILITIES | 10 | (13,825 | ) | (17,529 | ) |

NET ASSETS | 863,631 |  | 789,756 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 2 |  | 2 |  |

Retained earnings | 863,629 |  | 789,754 |  |

SHAREHOLDERS' FUNDS | 863,631 |  | 789,756 |  |

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 18 March 2026 and were signed on its behalf by:

R Calcott - Director

Clevelands Wholesale Limited (Registered number: 05684802)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Clevelands Wholesale Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered 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.

| 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.

| 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 the business of G Cleveland Wholesalers, is being amortised evenly over its estimated useful life of 20 years.

| The addition to goodwill during the year to 31st December 2008 related to the acquisition of Allen Green Wholesale which is being amortised evenly over its estimated useful life of 20 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.

| Acquisitions costs are being amortised evenly over their estimated useful life of twenty years.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on cost and 20% on cost

| Stocks

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

| Financial instruments

| The company only has financial assets and liabilities of a kind that qualify as basic financial instruments, which are initially recognised at transaction value and subsequently measured at their settlement value

| 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.

Clevelands Wholesale Limited (Registered number: 05684802)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 10 (2024 - 12 ) .

4. | INTANGIBLE FIXED ASSETS

| Acquisitions |

| Goodwill |  | costs |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 396,116 |  | 12,913 |  | 409,029 |  |

| AMORTISATION

| At 1 January 2025 | 366,481 |  | 12,048 |  | 378,529 |  |

| Amortisation for year | 19,805 |  | 646 |  | 20,451 |  |

| At 31 December 2025 | 386,286 |  | 12,694 |  | 398,980 |  |

| NET BOOK VALUE

| At 31 December 2025 | 9,830 |  | 219 |  | 10,049 |  |

| At 31 December 2024 | 29,635 |  | 865 |  | 30,500 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 January 2025 | 38,348 |  | 157,082 |  | 42,469 |  |

| Additions | 9,200 |  | - |  | 371 |  |

| At 31 December 2025 | 47,548 |  | 157,082 |  | 42,840 |  |

| DEPRECIATION

| At 1 January 2025 | 35,517 |  | 130,511 |  | 42,469 |  |

| Charge for year | 3,279 |  | 12,008 |  | 74 |  |

| At 31 December 2025 | 38,796 |  | 142,519 |  | 42,543 |  |

| NET BOOK VALUE

| At 31 December 2025 | 8,752 |  | 14,563 |  | 297 |  |

| At 31 December 2024 | 2,831 |  | 26,571 |  | - |  |

Clevelands Wholesale Limited (Registered number: 05684802)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS - continued

| Office & |

| Motor |  | sundry |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 31,560 |  | 124,479 |  | 393,938 |  |

| Additions | - |  | 8,467 |  | 18,038 |  |

| At 31 December 2025 | 31,560 |  | 132,946 |  | 411,976 |  |

| DEPRECIATION

| At 1 January 2025 | 1,972 |  | 108,968 |  | 319,437 |  |

| Charge for year | 7,890 |  | 4,938 |  | 28,189 |  |

| At 31 December 2025 | 9,862 |  | 113,906 |  | 347,626 |  |

| NET BOOK VALUE

| At 31 December 2025 | 21,698 |  | 19,040 |  | 64,350 |  |

| At 31 December 2024 | 29,588 |  | 15,511 |  | 74,501 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 223,862 |  | 162,291 |  |

| Other debtors | 168 |  | 879 |  |

| Prepayments | 142,625 |  | 101,732 |  |

366,655 |  | 264,902 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts (see note 9) | 173,119 |  | 42,831 |  |

| Trade creditors | 144,625 |  | 161,836 |  |

| Tax | 33,688 |  | 27,094 |  |

| Social security and other taxes | 7,171 |  | 5,108 |  |

| VAT | 48,124 |  | 53,782 |  |

| Other creditors | 2,065 |  | 859 |  |

| Directors' current accounts | 162,243 |  | 152,094 |  |

| Accrued expenses | 46,727 |  | 45,963 |  |

617,762 |  | 489,567 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans (see note 9) | 36,894 |  | 98,158 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 yr | 9,004 |  | 31,934 |  |

Clevelands Wholesale Limited (Registered number: 05684802)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | LOANS

| An analysis of the maturity of loans is given below:

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 173,119 |  | 42,831 |  |

| Amounts falling due between one and two years:

| Bank loan | 14,778 |  | 33,112 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 13,112 |  | 33,112 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 yr | 9,004 |  | 31,934 |  |

10. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Deferred tax | 13,825 |  | 17,529 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 17,529 |  |

| Provided during year | (3,704 | ) |

| Balance at 31 December 2025 | 13,825 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 2 | ordinary | £1 | 2 |  | 2 |  |

12. | RELATED PARTY DISCLOSURES

| The directors of the company are also the directors of Sandyheath Retail Ltd with ultimate control of both companies. At the year end, within other debtors, £168 [2024 £879] is the balance with Sandyheath Retail Ltd.

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is R Calcott and MC Calcott.