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REGISTERED NUMBER: 04749354 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 7 APRIL 2025 |

| FOR |

| BONAS GROUP LIMITED |

| BONAS GROUP LIMITED (REGISTERED NUMBER: 04749354) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 7 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BONAS GROUP LIMITED |

COMPANY INFORMATION

for the year ended 7 April 2025

| DIRECTORS: | G A Jones

| Mrs C Miller

| SECRETARY: | Mrs C Miller

| REGISTERED OFFICE: | 9 Ely Place

| London

| EC1N 6RY

| REGISTERED NUMBER: | 04749354 (England and Wales)

| AUDITORS: | Cameron Baum Hollander Limited

| Chartered Accountants

| Statutory Auditor

| Suite A

| 1-3 Canfield Place

| London

| NW6 3BT

| BONAS GROUP LIMITED (REGISTERED NUMBER: 04749354) |

BALANCE SHEET

7 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 3 | 5,800,200 |  | 5,800,200 |  |

CURRENT ASSETS

Debtors | 4 | 1,113 |  | 1,113 |  |

NET CURRENT ASSETS | 1,113 |  | 1,113 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,801,313 |  | 5,801,313 |  |

CAPITAL AND RESERVES

Called up share capital | 184 |  | 184 |  |

Capital redemption reserve | 16 |  | 16 |  |

Retained earnings | 5,801,113 |  | 5,801,113 |  |

5,801,313 |  | 5,801,313 |  |

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 31 March 2026 and were signed on its behalf by:

Mrs C Miller - Director

| BONAS GROUP LIMITED (REGISTERED NUMBER: 04749354) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 7 April 2025

1. | 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.

| The financial statements are prepared in UK Pound Sterling which is the functional currency of the company.

| 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.

| Investments

| Investments in subsidiary undertakings are measured at cost less accumulated impairment.

| Other fixed asset investments are measured at fair value at each balance sheet date where fair value can be measured reliably, with changes in fair value recognised in profit or loss.

| Where fair value cannot be measured reliably, such investments are measured at cost less impairment.

2. | EMPLOYEES AND DIRECTORS

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

3. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 8 April 2024

| and 7 April 2025 | 5,800,200 |  |

| NET BOOK VALUE

| At 7 April 2025 | 5,800,200 |  |

| At 7 April 2024 | 5,800,200 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 1,113 |  | 1,113 |  |

| BONAS GROUP LIMITED (REGISTERED NUMBER: 04749354) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 7 April 2025

5. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Geoffrey Hollander (Senior Statutory Auditor)

| for and on behalf of Cameron Baum Hollander Limited

6. | RELATED PARTY DISCLOSURES

| 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 transactions with fellow group undertakings on the grounds that it is a wholly owned subsidiary of Bonas Family Holdings Limited, a company preparing consolidated accounts which are publicly available.

7. | ULTIMATE PARENT UNDERTAKING

| The company's immediate parent was Bonas Family Holdings Limited, a company for which group accounts have been drawn up. The company is registered in England and Wales.

8. | SUBSIDIARY UNDERTAKINGS

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

|  | Country of |  |  | Class of |  | Group |  |

|  | registration/ |  | Nature of |  | share capital |  | Holding |  |

|  | operation |  | business |  | held |  | % |  |

| Bonas & Company Ltd |  | England and Wales |  | Precious stone broker and merchant |  | Ordinary shares |  | 100 |  |

| Bonas Marketing India Private Limited |  | India |  | Consultancy services |  | Ordinary shares |  | 100 |  |

| Bonas Botswana Consulting (Pty) Limited |  | Botswana |  | Administrative expenses |  | Ordinary shares |  | 99.99 |  |

| Clerkhill Limited |  | England and Wales |  | Investment trading |  | Ordinary shares |  | 100 |  |

| H Couzyn Limited |  | England and Wales |  | Precious stone broker and merchant |  | Ordinary shares |  | 100 |  |

| Holition Limited |  | England and Wales |  | 3D technology |  | Ordinary shares |  | 72.90 |  |

| Holition Beauty Limited |  | England and Wales |  | Non-trading |  | Ordinary shares |  | 72.90 |  |

| The aggregate of the share capital and reserves as at 7 April 2025 and of the profit and loss for the year ended on that date for the subsidiary undertakings were as follows:

| Aggregate of share |  |

|  | capital and reserves |  | Profit(/loss | ) |

| £ |  | £ |  |

| Bonas & Company Limited |  | 8,408,670 |  | 136,450 |  |

| Bonas Marketing India Private Limited |  | 307,504 |  | 10,951 |  |

| Bonas Botswana Consulting (Pty) Limited |  | 136,122 |  | 9,893 |  |

| Clerkhill Limited |  | 493,438 |  | 301,837 |  |

| H Couzyn Limited |  | 122,872 |  | 494 |  |

| Holition Limited |  | (1,524,650 | ) | (753,691 | ) |

| Holition Beauty Limited |  | 100 |  | - |  |