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REGISTERED NUMBER: 06500096 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Access Commercials (UK) Limited

Access Commercials (UK) Limited (Registered number: 06500096)

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 |

Report of the Accountants | 9 |

Access Commercials (UK) Limited

Company Information

for the Year Ended 30 June 2025

| DIRECTOR: | B E Moseley

| REGISTERED OFFICE: | Congress House

| 14 Lyon Road

| Harrow

| Middlesex

| HA1 2EN

| REGISTERED NUMBER: | 06500096 (England and Wales)

| ACCOUNTANTS: | Sheridan Clarke Limited

| 2nd Floor Congress House

| 14 Lyon Road

| Harrow

| Middlesex

| HA1 2EN

Access Commercials (UK) Limited (Registered number: 06500096)

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,977,188 |  | 1,839,508 |  |

Investments | 5 | 100 |  | 100 |  |

Investment property | 6 | 4,229,999 |  | 3,254,999 |  |

7,207,287 |  | 5,094,607 |  |

CURRENT ASSETS

Stocks | 1,847,474 |  | 2,421,895 |  |

Debtors | 7 | 1,778,623 |  | 2,472,140 |  |

Cash at bank and in hand | 1,120,366 |  | 1,372,038 |  |

4,746,463 |  | 6,266,073 |  |

CREDITORS

Amounts falling due within one year | 8 | 443,914 |  | 341,675 |  |

NET CURRENT ASSETS | 4,302,549 |  | 5,924,398 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,509,836 |  | 11,019,005 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Fair value reserve | 10 | 164,806 |  | 164,806 |  |

Retained earnings | 11,344,030 |  | 10,853,199 |  |

SHAREHOLDERS' FUNDS | 11,509,836 |  | 11,019,005 |  |

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 director acknowledges his 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.

Access Commercials (UK) Limited (Registered number: 06500096)

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 director and authorised for issue on 11 March 2026 and were signed by:

B E Moseley - Director

Access Commercials (UK) Limited (Registered number: 06500096)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Access Commercials (UK) 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.

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

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.

| Revenue is recognised when the customer has paid a deposit for the goods sold.

| Tangible fixed assets

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

| Land and buildings |  | Not depreciated |  |

| Improvements to property |  | 2% on cost |  |

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

| Fixtures and fittings |  | 15% on reducing balance |  |

| Motor vehicles |  | Straight line over 3 years |  |

| 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.

| Stocks

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

Access Commercials (UK) Limited (Registered number: 06500096)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction cost. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

| 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.

| Commissions earned

| The company earns commissions on the provision of finance to customers. For any sales made to customers where finance agreements are arranged, the company earns a commission based on the amount of finance provided. This is recognised when the finance arrangement has been finalised.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

Access Commercials (UK) Limited (Registered number: 06500096)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 560,663 |  | 2,757,758 |  | 3,318,421 |  |

| Additions | - |  | 3,588,470 |  | 3,588,470 |  |

| Disposals | - |  | (2,086,410 | ) | (2,086,410 | ) |

| At 30 June 2025 | 560,663 |  | 4,259,818 |  | 4,820,481 |  |

| DEPRECIATION

| At 1 July 2024 | 133,528 |  | 1,345,385 |  | 1,478,913 |  |

| Charge for year | 6,713 |  | 1,348,428 |  | 1,355,141 |  |

| Eliminated on disposal | - |  | (990,761 | ) | (990,761 | ) |

| At 30 June 2025 | 140,241 |  | 1,703,052 |  | 1,843,293 |  |

| NET BOOK VALUE

| At 30 June 2025 | 420,422 |  | 2,556,766 |  | 2,977,188 |  |

| At 30 June 2024 | 427,135 |  | 1,412,373 |  | 1,839,508 |  |

| Included in cost of Freehold property is freehold land of £225,000 (2023: £225,000) which is not depreciated.

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

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 21,500 |  |

| Transfer to ownership | (21,500 | ) |

| At 30 June 2025 | - |  |

| DEPRECIATION

| At 1 July 2024 | 15,345 |  |

| Transfer to ownership | (15,345 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 6,155 |  |

5. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Investment in subsidiary | 100 |  | 100 |  |

Access Commercials (UK) Limited (Registered number: 06500096)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024 | 3,254,999 |  |

| Additions | 975,000 |  |

| At 30 June 2025 | 4,229,999 |  |

| NET BOOK VALUE

| At 30 June 2025 | 4,229,999 |  |

| At 30 June 2024 | 3,254,999 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2021 | 164,805 |  |

| Cost | 4,065,194 |  |

4,229,999 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Cost | 3,090,194 |  | 3,090,194 |  |

| Investment properties were valued on an open market basis on 3 September 2021 by Countrywide Commercial (UK) Limited .

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 22,277 |  | 21,732 |  |

| Other debtors | 1,756,346 |  | 2,450,408 |  |

1,778,623 |  | 2,472,140 |  |

| See note 15 for details of related party debtors within other debtors.

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | - |  | 4,722 |  |

| Trade creditors | 28,326 |  | 65,600 |  |

| Taxation and social security | 226,208 |  | 164,391 |  |

| Other creditors | 189,380 |  | 106,962 |  |

443,914 |  | 341,675 |  |

Access Commercials (UK) Limited (Registered number: 06500096)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire purchase contracts | - |  | 4,722 |  |

| Liabilities owed on hire purchase contracts are secured on the assets that they finance.

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 July 2024

| and 30 June 2025 | 164,806 |  |

| Amounts included in the Fair Value Reserve represent unrecognised gains on the revaluation of investment properties and are non-distributable.

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

| 30.6.25 |  | 30.6.24

£ | £ |

| B E Moseley

| Balance outstanding at start of year | 930,593 |  | 951,646 |  |

| Amounts advanced | 829,917 |  | 197,929 |  |

| Amounts repaid | (1,557,000 | ) | (218,982 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 203,510 |  | 930,593 |  |

12. | RELATED PARTY DISCLOSURES

| Included in other debtors is £1,235,700 (2024: £1,235,700) owed to the company by BMG London Limited, a company of which B E Moseley is a director and a 100% shareholder.There are no terms agreed and the loan is repayable on demand.

| The company paid rent to the director of £nil (2024: £120,000) during the year.

13. | ULTIMATE CONTROLLING PARTY

| The controlling party is B E Moseley.

Access Commercials (UK) Limited

Report of the Accountants to the Director of

Access Commercials (UK) Limited

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on pages three to eleven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sheridan Clarke Limited

2nd Floor Congress House

14 Lyon Road

Harrow

Middlesex

HA1 2EN

11 March 2026